Customs Clearance in Russia
Customs control procedures are carried out exclusively by the officers of customs bodies in accordance with the provisions stipulated by the Customs Code of the Russian Federation. The Federal Customs Authority determines the customs control strategy proceeding from the risk assessment evaluation system. In conducting customs control measures, the customs authorities proceed from the principle of selectivity and, as a rule, confine themselves to the forms of customs control sufficient for ensuring the observance of the customs legislation of the Russian Federation.
Customs clearance procedures are longwinded and complicated. Clearance can only be completed by the consignee who must be a company registered in Russia. All duties and VAT (Value Added Tax) have to be paid to Customs prior to release of goods. Payment of VAT/duty on some items must be paid in advance to Customs before the container/trailer is allowed to cross the border. This particularly applies to items such as spirits and tobacco.
Customs clearance procedures are the essential part of International transportations. A complex of services in customs clearance assistance for import, export and transit shipment dispatched by all means of transport is offered.
The declaration of goods is effected through submission to the customs authorities of information pertaining to goods and their customs procedural status, as well as of any other information, which may be required for customs clearance purposes, in a custom declaration or by any other method stipulated by the Customs Code in a written, verbal, electronic, or contracting form. Declaration of goods may be effected either by a declarant or by a customs broker (agent) at the declarant’s discretion. The scope of information to be entered in a customs declaration is limited to the details which are required for calculating and levying dutiable payments, gathering customs statistics, and applying the customs legislation of the Russian Federation.
Temporary importation constitutes a customs procedure under which foreign goods are utilized in the customs territory of the Russian Federation within a designated period of time (goods processing period) with complete or partial conditional exemption from customs duties and without subjecting such goods to any economic restrictions of prohibitions stipulated by the Federal Law of the Russian Federation on the State Regulation of Foreign Trade Activities.
Customs brokers are private individuals, partnerships, associations or corporations licensed, regulated and empowered to assist importers and exporters in meeting Federal requirements governing imports and exports. Brokers submit necessary information and appropriate payments on behalf of their clients and charge them a fee for this service.
Brokers must have expertise in the entry procedures, admissibility requirements, classification, valuation, and the rates of duty and applicable taxes and fees for imported merchandise.
Customs brokerage is a profession that involves the “clearing” of goods through customs barriers for importers and exporters (usually businesses). This involves the preparation of documents and/or electronic submissions, the calculation (and usually the payment) on behalf of the client of taxes, duties and excises, and facilitating communication between the importer/exporter and governmental authorities.
There are some seemingly significant peculiarities in the customs clearance process in Russia that can cause delays. For example, if the goods are packages on palettes, one should avoid indicating “palettes” in the customs documents. Otherwise, the palettes themselves will be subject to customs clearance and will require a quality certificate.
Another example is promotional material. Some exporters include such material (pens, hats, etc.) with exported goods. If this is done, the promotional material will also be subject to customs clearance. To avoid this, all promotional material should be sent by express mail.
Some shipping agencies have a “green light” practice. They give the green light (go ahead to ship) to the exporter only after all documents have been prepared and the consignee is ready to pick up the goods, as soon as they arrive in Russia. If these preparations are not made, there may be extra handling and storage charges or the goods may be returned to the exporter. To expedite the customs clearance process, goods can be declared at customs before their actual arrival.
Exercise 4.Consult the text and find the English equivalents to the words combinations.
1. от имени (от лица, в интересах) своего клиента; 2. транзитная транспортировка; 3. быть причиной задержек; 4. осуществлять посредством предоставления информации; 5. чтобы этого избежать; 6. должен быть оплачен перед/заранее; 7. все транспортные средства; 8. экономические ограничения запретов; 9. на усмотрение декларанта; 10. налог на добавленную или приращенную стоимость.
Exercise 5.Decide whether the following statements are true or false. Correct the false ones.
1. Customs clearance procedures are short and easy. 2. All taxes must be paid while the consignments are transporting through the customs border. 3. Customs control procedures may be realized by any state official. 4. Customs clearance procedures are the basic part of International transportations. 5. Declarants submit their declaration always personally.
Exercise 6.Answer the following questions.
1. Who implements customs control procedures? 2. In what form may the information pertaining to goods be submitted to the customs officers? 3. What principle do the customs officers use in their work? 4. Who can customs clearance be completed by? 5. What legal form can a customs broker have? 6. What are the functions of customs brokers? 7. What act of legislation stipulates customs procedures? 8. What is the essential peculiarity that can cause delays? 9. What should be done with the promotional materials to avoid taxes payment? 10. What actions are understood as the “green light” practice in shipping agencies?
Exercise 7.Give a short summary of the text.
Exercise 8.Now read and translate the text about customs registration in Russia. Use the dictionary when necessary.
Customs Registration
The customs registration shall commence: a) during importation of goods: at the instance when a person submits to customs authorities a preliminary customs declaration or other documents specified in the Customs Code of the Russian Federation (depending on the sequence of said actions), or at the instance when a person makes a verbal statement or performs other actions indicative of his (or her) intention to fulfill the customs registration formalities, as in the cases stipulated by the Customs Code of the RF; b) during exportation of goods: at the instance when a person submits a customs declaration, or at the instance when a person makes a verbal statement or performs other actions indicative of his (or her) intention to fulfill the customs registration formalities, as in the cases stipulated by the Customs Code of the RF.
The customs registration formalities shall be completed upon the fulfillment of all customs operations stipulated by the Customs Code, which are required for subjecting goods to customs procedures, for placing goods under the customs procedural status, or for terminating of the effect of such status, as well as for calculating and levying Customs duties.
At the instance of undergoing customs registration, the person defined by the Customs Code shall be obliged to present to the customs authorities all the documents and data, which are required for fulfilling customs registration.
In the process of fulfilling customs registration formalities, the customs authorities may only request the documents and the information which are required for the observance of the customs legislation of the Russian Federation and presentation of which is stipulated by the provisions of the Customs Code of the RF.
The lists of documents and information, as well as demands to the information required for fulfilling specific customs registration formalities and subjecting merchandise to the appropriate customs procedural status are defined by the Federal Customs Authority in accordance with the Customs Code.
The documents required for the fulfillment of customs registration may be either presented in the original or as their copies authenticated by the person submitting them, by the declarant, by the authorities who have issued those documents, or as their notarized copies. In the event of presentation of copies of said documents authenticated by the person submitting them or by the declarant the customs authorities, if necessary, may verify the compliance of the copies of said documents with their originals after which the originals are returned to the person who presented them. The documents required for fulfilling customs registration formalities may be presented in their electronic versions in accordance with the Customs Code. The customs registration formalities, including the filling in of forms required for customs control purposes, shall be carried out in the Russian language, except the cases stipulated by the Customs Code of the RF.
The departure of goods and means of transport is only possible upon permission issued by the customs authorities. In order to obtain permission from the customs authorities for the departure of goods and means of transport the carrier shall be obliged to submit to the customs authorities the documents certifying the placement of goods in a customs procedure stipulating exportation of goods from the customs territory of the Russian Federation. Prior to the departure of goods and means of transport the carrier shall be obliged to submit to the customs authorities the documents and the information specified in the Customs Code depending on the kind of transportation used for effecting the international haulage of goods. If the documents submitted to the customs authorities do not contain the information specified in the Customs Code, the carrier shall be obliged to furnish the missing details by way of submitting other available documents or providing additional documents compiled by the carrier at his discretion.
The documents and information may be submitted to the customs authorities by any other person acting in the name of or upon instructions by the carrier.
Exercise 9.Choose the right answer.
1. Under what circumstances does the customs registration begin?
a) when crossing the state border by individuals;
b) during exportation and importation of different items;
c) during transportation of any goods within one state;
d) while using any imported goods.
2. In what case are the customs registration formalities finished?
a) when all legislative laws connected with the transportation across the state border are passed;
b) when all customs operations stipulated by the act of customs law are determined;
c) when all customs operations provided by the customs legislation are completed;
d) when all customs procedures are started.
3. In what form may the required documents be presented to the customs authority by declarant?
a) only in the original; b) either in the original or in their copies;
c) both in the original and in their copies; d) neither in the original nor in their copies.
4. What language may the customs formalities be carried out in the RF?
a) language of the state from which the consignment is being exported;
b) language of the state to which the consignment is being imported;
c) language stipulated by the Customs Code of the RF;
d) Russian.
5. How many ways are there for starting the customs registration?
a) only one way; b) two ways; c) three ways; d) many ways.
6. Who has the right to confirm the declarant’s documents?
a) authorities who have issued the papers;
b) authorities who have passed the papers;
c) authorities who have considered the papers;
d) authorities who have authenticated the papers.
7. What does the Federal Customs Authority take into consideration defining the required list of documents?
a) the modern state foreign policy; b) the working constitution;
c) the current documents of WTO; d) the Customs Code.
8. When is customs registration considered to be started?
a) when a person submits a customs declaration;
b) when a person makes a verbal statement;
c) when a person indicate his/her intention to fulfill the customs registration formalities;
d) in all mentioned cases.
9. What is the declarant obliged to present to the customs authorities?
a) all the documents and data, which are sufficient for fulfilling customs registration;
b) all the documents and data, which are required for performing customs registration;
c) all the documents and data, which are appropriate to the customs procedures;
d) all the documents and data, which are considered by the declarant as necessary.
10. Under what circumstances is the departure of goods and means of transport allowed?
a) after the permission of the customs authorities;
b) after paying all customs taxes and duties;
c) during working hours of the customs officers;
d) after a verbal request of a declarant.
Exercise 10.Translate the following terms into Russian. Give your own definitions (in English) and learn these terms by heart.
1. таможенная территория; 2. процедура таможенного контроля; 3. устное заявление/показание; 4. таможенные власти; 5. подтвердить подлинность; 6. отправление; 7. обусловливать; 8. доставка; 9. перевозчик; 10. разрешение.
Exercise 11. Write an outline of the text.
COMPREHENSION
Exercise 12.Fill in the table. Add two more categories for comparison.
| Customs clearance | Customs registration | |
| The circumstances of the procedure | ||
| The person controlling the procedure | ||
| The main papers and formalities |
Exercise 13. Fill in the gaps using the words given below, and translate the sentences into Russian.
registration formalities verbal statement dispatch delay
customs authorities peculiarity sufficient transport
customs registration assessments
1. Local production reduces … costs. 2. It is necessary to see that these … were not excessive. 3. There was a(n) … number of people to make a quorum on the meeting last Friday. 4. Do not … your departure for an instant if you wish to see her. 5. The firm will … the goods to London. 6. It is a(n) … of Asia that its regions are either very hot or very cold. 7. The … of goods shall be performed at the places of location of the customs authorities during their working hours. 8. The documents required for fulfilling customs … may be presented in their electronic versions in accordance with the provisions of the Customs Code. 9. You didn’t need to go there with the papers. It was enough to make a(n) … . 10. The … may only apprehend such motor vehicles in the customs control zones established along the customs border.
Exercise 14.Replace the underlined words with the synonymous terms from the texts.
1. The gunmen realized the threat and shot the dog. 2. Don’t ravel this problem! 3. This official is authorized to speak on behalf of the whole Department. 4. The work must be finished by the end of this week. 5. What is the aim of your visit? 6. There is no evidence showing that this bargain is unlawful. 7. The thieves asked for money from the passengers. 8. In compliance with your wish the time of the next meeting was changed. 9. In case of finding out a suspicious thing you ought to call to police. 10. When the Minister goes back from the business trip he will address the meeting.
Exercise 15.a)Match the verbs on the left with the nouns on the right.
| 1. to make | a) the international customs legislation; |
| 2. to perform | b) custom formalities; |
| 3. to observe | c) the every intention; |
| 4. to obtain | d) a statement; |
| 5. to fulfill | e) the information; |
| 6. to act | f) the compliance of the copies of documents with their original; |
| 7. to verify | g) actions; |
| 8. to contain | h) in the name; |
| 9. to indicate | i) by express-mail; |
| 10. to be sent | j) permission. |
b)In the sentences below replace the Russian expressions with the phrases you have got. Use these expressions in the necessary form.
1. The Minister (сделал заявление) on the draft decision contained in presented document. 2. We have described just one way to (выполнить) these (действия). 3. Russia being a member of several International Customs Unions (соблюдает международное таможенное законодательство) thoroughly. 4. Did you know that they (добились разрешения) unlawfully? 5. Only qualified Customs Officers have right (осуществлять процедуру таможенного контроля). 6. Customs brokers (действуют от лица) and in the interests of their clients. 7. If you have notarized copies the Customs Officer (не будет сверять копии с их подлинниками). 8. A customs declaration must (содержать всю информацию) stipulated by the legislation. 9. She (выказала твердое намерение) of accepting the invitation. 10. Our documents (были высланы экспресс почтой) one week ago. It can’t be true that you have not got them!
WRITING AND COMMUNICATION
Exercise 16.Write an essay on the given topics and discuss it with your partner.
1. The Procedure of Customs Clearance.
2. The Main Stages of Customs Registration.
Exercise 17.Translate the following sentences from Russian into English.
1. Они оговорили условия выполнения работы? 2. Если Вы платите налоги согласно правилам, Вы действуете в соответствии с действующим таможенным законодательством. 3. В любом случае необходимо четко указывать наименование страны отправления (назначения) в таможенных документах. 4. Транспортные средства, перевозящие товары, находящиеся под таможенным контролем, могут въезжать в указанную зону в любое время суток. 5. Перевозчик обязан предъявить транзитные товары таможенному органу. 6. Это транспортное средство не используется на таможенной территории Российской Федерации во внутренних перевозках. 7. Она попросила разрешение уйти с работы пораньше. 8. Прежде, чем Ваш товар пересечет государственную границу, убедитесь, что все таможенные формальности улажены. 9. Они представили нам на рассмотрение свой доклад. 10. Мы использовали автокомпанию в качестве перевозчика нашего товара.
PROJECT WORK
Look for information about the customs clearance and customs registration in the UK. Compare Russian and UK Customs clearance procedures. Pay attention to similarities and differences?
Unit 9.
Electronic declaring
Warm up
Exercise 1.You know the Internet makes many processes easier and more available. Could you suppose any advantages (and probably disadvantages) of using the Internet in the customs sphere? Do you know any other electronic communications channels? Are there any differences among them?
Exercise 2.Match the English words on the left with their Russian equivalents on the right. Learn the words by heart.
| 1. electronic declaring | a) представить на рассмотрение в таможенный орган; |
| 2. foreign economic activity | b) заполнять особую электронную форму; |
| 3. to submit to the customs | c) принимать в расчет, во внимание; |
| 4. to complete a special electronic form | d) лично, при личном участии; |
| 5. an informal form | e) участник международной торговли; |
| 6. personally present | f) внешнеэкономическая деятельность; |
| 7. the most convenient method | g) в ходе проверки; |
| 8. in the course of verification | h) не удовлетворяющий формальным требованиям ; |
| 9. a foreign trade participant | i) электронное декларирование; |
| 10. to take into account | j) самый удобный способ. |
READING
Exercise 3.Read and translate the following text. Use the dictionary when necessary.
Electronic Customs Declaring in Russia: Peculiarities and Trends
The electronic declaring of goods, i.e. the declaring of goods at the customs by submitting a customs declaration in electronic form via the electronic communications channels, is now commonly practiced worldwide.
In Russia, the first electronic customs declaration was submitted in 2002, but it was only in 2004 that the electronic customs declaring began to be gradually implemented and used for certain areas of foreign economic activity.
In 2008, the electronic form of declaration was stimulated further when the FCS developed the means for electronically declaring goods through the Internet. Hence, there are now two ways of electronically declaring goods, i.e., traditionally, when certain communication channels are used, and via the Internet (Internet declaring).
Those two types of electronic declaring differ in, say, that in the event of the Internet declaring, the declarer submits to the customs the documents attached to the electronic declaration, completing the special electronic XML forms drawn up by the FCS for most of those documents (invoice, bill of lading, etc.), while in the event of an ordinary electronic declaring, the documents attached to the electronic declaration are sent in scanned, informal form. The Internet declaration can be submitted no matter how far the declarer is from the customs authority, while they are at an arm’s length from one another when an ordinary electronic declaration is submitted.
The Internet declaring is advantageous because, among other things, the declarer need not be personally present in some cases at the customs. Clearance is quick (it may take only about 15 minutes from the time when the declarer sends an electronic declaration to the time when the customs authorities release the goods). After sending an electronic declaration, the declarer receives electronic communications at all the stages of passage of the declaration: its receipt by the customs authority, acceptance (with data on the inspector who accepted it), registration (with its number), release, etc.
Currently, the Internet declaring still cannot be regarded as the simplest and most convenient method of declaring in all respects. Sometimes, paper documents must be presented to the customs (e.g., in the course of verification of an electronic declaration, risks are discovered within the risk management system used by the customs service).
Currently, the electronic customs declaring of goods is increasingly used by Russian foreign trade participants. The current strategy of development of the customs system, being implemented by the FCS according to the instructions of the country’s top leadership, plays an important part in promoting the electronic declaring of goods. For instance, in compliance with the Russian President’s instructions, the FCS technically prepared all the customs checkpoints by the end of 2010 for accepting the ED2 declarations.
As for the introduction of a compulsory electronic declaring, the Federal Law “Concerning Customs Regulation in the Russian Federation” enshrines the general rule whereby a goods declaration is to be submitted in electronic form. In the meantime, there is a transition period until 1 January 2014 when the declarer has the choice to submit a customs declaration in either written or electronic form. Therefore, foreign trade participants will probably have to declare goods only in electronic form starting from 1 January 2014.
That circumstance should be taken into account when foreign trade is being planned for a long term. The transition to the electronic form of declaration (possibly to the ED2 form) should be considered already now, because the obligation to use that form may be introduced earlier than expected.
The transition to the electronic form of declaring will require time and money. For instance, it may be necessary to acquire special certified software and hardware, have an electronic digital signature, enter into a special agreement with the FCS, etc. Many specialists believe, however, that the above advantages will eventually cover the expenses incurred.
Exercise 4.Consult the text and find the English equivalents to the words combinations.
1. посредством электронных каналов связи; 2. в случае декларирования через интернет; 3. понесенные расходы; 4. обычное электронное декларирование; 5. на расстоянии вытянутой руки; 6. этапы прохождения; 7. переходный период; 8. сертифицированное программное обеспечение и аппаратное оборудование; 9. электронно-цифровая подпись; 10. быть запланированным на долгий срок.
Exercise 5.Decide whether the following statements are true or false. Correct the false ones.
1. The electronic declaring was being used only during the XXth century. 2. In Russia, the first electronic customs declaration was submitted in 2004. 3. “To lodge a customs electronic declaration” means “to send declaration via Internet”. 4. The electronic declaring makes many customs processes quicker. 5. If the declarer sends his/her document via Internet, he/she need be personally present at any stages of passage.
Exercise 6.Answer the following questions.
1. When will foreign trade participants declare goods only in electronic form? 2. What kinds of electronically declaring goods do you know? 3. What is required for the transition to the electronic form of declaring? 4. What component may be included in an acceptance? 5. What for was the electronic customs declaring used at the very beginning? 6. What does the Federal Law “Concerning Customs Regulation in the Russian Federation” consider? 7. Is it important how far the declarer is from the customs authority if he/she sends declaration via the Internet? 8. Who is the electronic customs declaring of goods more often used by? 9. Why is the Internet declaring advantageous? 10. What electronic form must a declarer complete?
Exercise 7.Give a short summary of the text.
Exercise 8.Now read and translate the text about Electronic customs. Use the dictionary when necessary.
Electronic Customs
The electronic customs project initiated by the European Commission aims to replace paper format customs procedures with EU wide electronic ones, thus creating a more efficient and modern customs environment. The project’s dual objective is to enhance security at the EU’s external borders and to facilitate trade. It should therefore benefit both businesses and citizens.
The customs union is one of the pillars of the European Union and is at the heart of the internal market. Current legislation on customs procedures and processes is rather complex and is still based on paper declarations, and although all Member States have electronic customs systems, they are not inter-connected. The Commission considers that, with simplified customs legislation, streamlined customs processes and procedures and convergence of IT systems, traders would save money and time in their business transactions with customs. This would enhance the competitiveness of European businesses and thereby advance the main goals of the EU strategy for growth and jobs. In addition, these changes would improve safety and security checks, which would benefit all citizens.
The first step to the EU-wide electronic exchange of customs declarations was established with “New Computerised Transit System” started in 1997. As a contribution to the “e-government” programme, in July 2003, the Commission published its communication on a paperless environment for customs and trade which provided a vision of a modern customs service communicating electronically with trade. This vision was endorsed by the Council Resolution which called for a Multi-Annual Strategic Plan for the creation of a European electronic environment. It is also intended to provide interested parties with a short overview and background information on projects and key issues related to the evolution of the electronic customs initiative and the present state of play.
The electronic customs initiative is essentially based on the following three pieces of legislation: 1) the “Security and Safety Amendment to the Customs Code” which provides for full computerisation of all procedures related to security and safety; 2) the “Decision on the Paperless Environment for Customs and Trade” which sets the basic framework and major deadlines for the electronic customs projects; 3) the modernised “Community Customs Code” which provides for the completion of the computerisation of customs.
As set out in the Decision on the paperless environment for customs and trade – “Electronic Customs Decision”, the electronic customs initiative aims at establishing secure, interoperable electronic customs systems for the exchange of the data to: 1) facilitate import and export procedures; 2) reduce compliance and administrative costs; 3) improve clearance times; 4) coordinate the approach to the control of goods and application of the legislation; 5) ensure proper collection of Community duties and charges; 6) enable a seamless flow of data between the parties involved and allow re-use of data.
The Electronic Customs Decision details the interoperable systems to be introduced, deadlines for their establishment and responsibilities relating to the human, budgetary and technical resources of the Community and of the Member States.
The modernised Community Customs Code simplifies legislation and streamlines customs process and procedures for the benefit of both customs authorities and traders. Furthermore, the modernised Customs Code introduces the electronic lodging of customs declarations and accompanying documents as the rule. It promotes the concept of centralised clearance, under which authorised traders are able to declare goods electronically and pay their customs duties at the place where they are established, irrespective of the Member State through which the goods are brought in or out of the EU customs territory or in which they will be consumed.
Exercise 9.Choose the right answer.
1. What would replace the electronic customs project of the EU?
a) customs declaration; b) paper format customs procedures;
c) customs procedures; d) paper promises.
2. What is the main goal of the EU?
a) to improve conditions for economic growth and employment rate;
b) to improve conditions for sleeping and keeping awake;
c) to levy more taxes and duties;
d) to improve the life rate in Europe.
3. What difficulty exists in creating EU electronic customs in spite of the fact that all Member States have electronic customs systems?
a) the absence of electronic customs systems in most of the Member States;
b) unwillingness of the Member States to consolidate their efforts;
c) the electronic systems of the Member States are not inter-connected;
d) labor shortage in the Member States.
4. Why must the electronic customs be used?
a) to create a more efficient and modern customs environment;
b) to protect the environment;
c) to complicate customs procedures;
d) to remove from office customs officers.
5. Whose life would be improved by the changes in customs sphere?
a) men and women; b) animals and fish;
c) adolescents and aged people; d) businesses and citizens.
6. When did “New Computerised Transit System” start?
a) in 2003; b) in 1997; c) last year; d) soon after the World War II.
7. What resources are involved into the modernization of electronic customs?
a) domestic, mineral and limited; b) human, energy and agricultural;
c) human, budgetary and technical; d) idle, natural and human.
8. What considers the basic framework and major deadlines for the electronic customs projects?
a) “Security and Safety Amendment to the Customs Code”;
b) “Community Customs Code”;
c) “Decision on the Paperless Environment for Customs and Trade”;
d) “Electronic Customs Decision”.
9. What is current legislation on customs procedures and processes still based on?
a) paper declarations; b) Bill of Rights; c) Common law; d) human wishes.
10. What is the ultimate aim of the Multi-Annual Strategic Plan?
a) to win the Nobel Price; b) to create new European economic alliance;
c) to defeat all enemies; d) to create a European electronic environment.
Exercise 10.Translate the following terms into Russian. Give your own definitions (in English) and learn these terms by heart.
1. electronic customs; 2. paper format; 3. to be inter-connected; 4. current legislation; 5. business transactions; 6. сomputerising; 7. accompanying document; 8. to modernize; 9. customs territory; 10. paperless environment.
Exercise 11. Write an outline of the text.
COMPREHENSION
Exercise 12.Fill in the table. Add two more categories for comparison.
| Electronic declaring | Paper declaring | |
| Duration | ||
| Advantages | ||
| Disadvantages |
Exercise 13. Fill in the gaps using the words given below, and translate the sentences into Russian.
drafted advantage submitted goals resources
contribution framework verification stages facilitate
1. It is important to take it into consideration at all … of your research. 2. The Commission … a plan which set down the vision to implement the electronic customs initiative. 3. They … their report to us. 4. The new paperless customs environment is created to … customs procedures. 5. Different kinds of … are involved into the modernization of electronic customs. 6. Sending a declaration via any electronic communications channel has a great … because it doesn’t matter how far the declarer is. 7. Some offences were found in the course of … . 8. The … of this scientist to economic theory had not been taken into account till XXth century. 9. … is any supporting structure around which something can be built. 10. The main … of electronic declaration is to avoid queues.
Exercise 14.Replace the underlined words with the synonymous terms from the texts.
1. She was looking forward to a promotion. 2. It is not important how much you are busy; this work must be done in time. 3. One should always rest one’s opinion on facts. 4. The passage to a multi-party democracy was much more difficult than they had supposed. 5. Hard work will be demanded of/from students in this course. 6. Let’s make the problem easier and not take into consideration unimportant data! 7. The exams are coming. We are to get ready for the complicated questions. 8. We are going to meet again to enumerate conditions of agreement. 9. I cannot allow you to do this. 10. There will be a meeting with the dean tomorrow. Attendance is obligatory!
Exercise 15.a)Match the verbs on the left with the nouns on the right.
| 1. to enhance | a) communication channels; |
| 2. to streamline | b) on the legislation; |
| 3. to aim | с) security; |
| 4. to use | d) a more efficient and modern customs environment; |
| 5. to attach | e) circumstances into account; |
| 6. to take | f) at success; |
| 7. to base | g) the basic framework; |
| 8. to enshrine | h) accompanying documents; |
| 9. to set | i) in law; |
| 10. to create | j) customs process and procedures. |
b)In the sentences below replace the Russian expressions with the phrases you have got. Use these expressions in the necessary form.
1. The government decided to (усилить защиту) of the state borders. 2. It isn’t a secret that the WTO aims to (упрощать таможенные процессы и процедуры). 3. It is a good motivation to (стремиться к успеху). 4. For his candidate to win the elections, (были использованы все каналы связи). 5. The case to be clear to each privy, (сопроводительные документы были прикреплены) to it. 6. (Принимая во внимание данные обстоятельства) I would not insist on the decision review. 7. There’s no doubt! His actions (основываются на законодательстве). 8. Human rights (закреплены в законах). 9. They (создали основу) for their further relationships when they first met on the conference last year. 10. The foreground task of each government is (создать более эффективную и современную таможенную среду).
WRITING AND COMMUNICATION
Exercise 16.Write an essay on the given topics and discuss it with your partner.
1. Status quo of electronic customs.
2. Advantages and disadvantages of electronic declaring.
Exercise 17.Translate the following sentences from Russian into English.
1. Я думаю, что дальнейшие занятия по английскому благотворно скажутся на твоей карьере. 2. Чтобы определить процедуры электронного декларирования, несколько законодательных актов были приняты Федеральной таможенной службой России. 3. Если Вы хотите представить таможенную декларацию в электронном виде, то Вам необходимо будет использовать соответствующее лицензионное программное обеспечение и техническое оборудование. 4. До настоящего момента обсуждается возможность использования электронной подписи в данном виде таможенных документов. 5. В то же время, многие эксперты полагают, что интернет-декларация упрощает процесс таможенной очистки в ряде случаев. 6. В соответствии c указом Президента РФ, окончательный срок перехода с бумажных на электронные таможенные документы был установлен до 1 января 2014 года. 7. Ваше образование не имеет значения, так как успех в данном случае будет зависеть только от Вашего профессионального опыта. 8. Размер налога определяется доходом. 9. Уже сегодня, используя электронную корреспонденцию, мы можем оценить ее преимущества. 10. Электронный документооборот наиболее удобен, особенно для участников внешней торговли, которые регулярно представляют приблизительно один и тот же набор документов.
PROJECT WORK
Create your own project of Internet site for international customs. What parts would you place on the home page?
Unit 10.
Customs Offences
Warm up
Exercise 1.You know there are different kinds of crimes. What kinds of crimes in your opinion can take place in the customs sphere? What responsibility may the offender bear? What kinds of offences are the most widespread in this sphere and why?
Exercise 2.Match the English words on the left with their Russian equivalents on the right. Learn the words by heart.
| 1. an expulsion | a) административное правонарушение; |
| 2. violation | b) ответственность; |
| 3. an administrative offence | c) лишение, отстранение (от должности); |
| 4. liability | d) наказание, санкция, неустойка; |
| 5. deprivation | e) нарушение; |
| 6. criminal law | f) наказуемый; |
| 7. improper | g) депортация; |
| 8. a penalty | h) наложение ареста, конфискация; |
| 9. punishable | i) уголовное право; |
| 10. seizure | j) неправомерный. |
READING
Exercise 3.Read and translate the following text. Use the dictionary when necessary.