2015-05-20
821
Ex.1. Read the text and answer the following questions:
1. Is there any difference between assessment and collection of customs duties and taxes?
2. What is the reason for merchandise classification?
3. Why is it necessary to appraise the goods properly?
4. Why is it necessary to inspect passengers’ baggage?
5. Why are all cargoes subject to customs control?
6. Why is a free zone set up?
7. What information did you get about bonded warehouses?
8. What are the advantages of using drug detector dogs at the Customs?
9. What customs violations do you know?
10. What do you know about customs brokers?
Ex.2. Say if it is true or false. Support your reply.
1. The assessment of import duties and taxes is a keystone in every customs organization.
2. Cargo shipments entering the country are to be supplied with a few documents excluding commercial invoices.
3. Cargo shipments are to be inspected for duty collection only.
4. It is the customs responsibility to pay storage charges.
Ex.3. Say what you can remember about:
1. one of the main functions of every customs organization;
2. the ways to avoid underpayment of duties;
3. use of drug detector dogs;
4. investigation of customs violations.
Ex.4. Give synonyms to the following words:
- merchandise
- to set up
- infringement
- responsibility
- to be subject to
Ex.5. Match left and right.
1. The assessment and collection of duties and taxes have always been
2. Errors in merchandise classification often result in
3. This cargo document is
4. Effective passenger and baggage control is necessary
5. Investigation of customs violations is performed
6. Laboratory analyses are to be performed in order
a) a basis for goods valuation.
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b) to collect proper duty and to prevent smuggling (contraband).
c) one of the main functions of customs organization.
d) improper amounts of duty to be collected.
e) to target the more sophisticated violators of customs laws and regulations.
f) to classify merchandise and collect the correct amount of duty.
Ex.6. Translate the questions and answer them.
1. Почему начисление и сбор таможенных пошлин всегда являлось одной из основных функций таможни?
2. К каким последствиям могут привести ошибки, допущенные при классификации товара?
3. Какой документ является основным для таможенной оценки?
4. Какие задачи стоят перед таможней при досмотре пассажиров и грузов?
5. Для какой цели создаются зоны свободной торговли?
6. Кто оплачивает расходы при хранении товаров на СВХ (склад временного хранения)?
7. Какие нарушения могут рассматриваться таможней?
8. Почему необходимо проводить лабораторные анализы?
