Учебно-методическое пособие по профессионально-ориентированному английскому языку для студентов специальности «Финансы и контроль в сфере таможенной деятельности»

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УО «БЕЛОРУССКИЙ ГОСУДАРСТВЕННЫЙ ЭКОНОМИЧЕСКИЙ УНИВЕРСИТЕТ»
М.А.Гладко

ENGLISH READER FOR STUDENS MAJORING IN CUSTOMS
Учебно-методическое пособие по профессионально-ориентированному английскому языку

для студентов специальности «Финансы и контроль в сфере таможенной деятельности»

Минск: БГЭУ, 2010

Рекомендовано кафедрой профессионально ориентированной английской речи УО БГЭУ


Гладко М.А.

Учебно-методическое пособие по профессионально-ориентированному английскому языку для студентов специальности «Финансы и контроль в сфере таможенной деятельности» = English Reader for Students Majoring in Customs / М.А. Гладко. - БГЭУ, 2010. – 97c.


Данное учебно-методическое пособие направлено на развитие навыков чтения текстов по таможенному делу на английском языке. Может быть использовано в качестве основного или дополнительного материала.

Contents

Unit 1. Customs Duties 4


Unit 2. Customs Control 7
Unit 3. Customs Intelligence 25

Unit 4. Export-Import Documentation 35


Unit 5. Anti-Terrorism Activities of Customs 43
Unit 6. Customs Against Smuggling 52
News Capsule 52

UNIT I. CUSTOMS DUTIES AND TAXES
TEXT A. CUSTOMS DUTIES


  1. Read the article and translate the marked words and phrases.

Customs is an authority or agency in a country responsible for collecting and safeguarding customs duties and for controlling the flow of goods including animals, personal effects and hazardous items in and out of a country. Depending on local legislation and regulations, the import or export of some goods may be restricted or forbidden, and the customs agency enforces these rules. The customs may be different from the immigration authority, which monitors persons who leave or enter the country, checking for appropriate documentation, apprehending people wanted by international arrest warrants, and impeding the entry of others deemed dangerous to the country.

In economics, a duty is a kind of tax, often associated with customs, a payment due to the revenue of a state, levied by force of law. It is a tax on certain items purchased abroad. Properly, a duty differs from a tax in being levied on specific commodities, financial transactions, estates, etc., and not on individuals; thus it is right to talk of import duties, excise duties, death or succession duties, etc., but not of income tax as being levied on a person in proportion to his income.

Customs duty is a kind of indirect tax which is realized on goods of international trade. In economic sense, it is also a kind of consumption tax. Duties levied by the government in relation to imported items are referred to as import duties. In the same vein, duties realized on export consignments are called export duties. Tariff which is actually a list of commodities along with the leviable rate (amount) of Customs duty is popularly understood as Customs duty.

Duty-free is the term that is often used to describe goods bought at ports and airports that do not attract the usual government taxes and customs duties. Some countries impose allowances in order to restrict the number of Duty-free items that one person can import into the country. These restrictions often apply to tobacco, wine, spirits, eau de toilette, gifts and souvenirs. Often foreign diplomats and UN officials are entitled to Duty-free goods. Duty-free goods are imported and stocked in what is called Bonded warehouse.

Calculation of Customs duty depends on the determination of what is called assessable value in case of items for which the duty is levied ad valorem. This is often the transaction value unless the Customs officer determines assessable value in accordance with Brussels definition.

However, for certain items like petroleum and alcohol, Customs duty is realized at a specific rate applied to the volume of the import or export consignments.


Evasion of Customs duty

Evasion of Customs Duties takes place mainly in two ways. In one, the trader under-declares the value so that that the assessable value is lower than actual. In a similar vein, a trader can evade Customs duty by understatement of quantity or volume of the product of trade. Evasion of Customs duty may take place without or in collaboration of Customs officials. Evasion of customs duty does not necessarily constitute smuggling.

Bonded warehouse

A Bonded warehouse is a warehouse in which goods on which the duties are unpaid are stored under bond and in the joint custody of the importer, or his agent, and the customs officers. It may be managed by the state or by private enterprise. In the latter case a customs bond must be posted with the government. This system exists in all developed countries of the world.

Previous to the establishment of bonded warehouses in England the payment of duties on imported goods had to be made at the time of importation, or a bond with security for future payment given to the revenue authorities. The inconveniences of this system were many: it was not always possible for the importer to find sureties, and he had often to make an immediate sale of the goods, in order to raise the duty, frequently selling when the market was depressed and prices low; the duty, having to be paid in a lump sum, raised the price of the goods by the amount of the interest on the capital required to pay the duty; competition was stifled from the fact that large capital was required for the importation of the more heavily taxed articles.

To obviate these difficulties and to put a check upon frauds on the revenue, Sir Robert Walpole proposed in his "excise scheme" of 1733, the system of warehousing for tobacco and wine. The proposal was unpopular, and it was not till 1803 that the system was actually adopted. By an act of that year imported goods were to be placed in warehouses approved by the customs authorities, and importers were to give bonds for payment of duties when the goods were removed.

The Customs Consolidation Act 1853 dispensed with the giving of bonds, and laid down various provisions for securing the payment of customs duties on goods warehoused. By s. 12 of the same act the treasury may appoint warehousing ports or places, and the commissioners of customs may from time to time approve and appoint warehouses in such ports or places where goods may be warehoused or kept, and fix the amount of rent payable in respect of the goods. The proprietor or occupier of every warehouse so approved (except existing warehouses of special security in respect of which security by bond has hitherto been dispensed with), or some one on his behalf, must, before any goods be warehoused therein, give security by bond, or such other security as the commissioners may approve of, for the payment of the full duties chargeable on any goods warehoused therein, or for the due exportation thereof.

All goods deposited in a warehouse, without payment of duty on the first importation, upon being entered for home consumption, are chargeable with existing duties on like goods under any customs acts in force at the time of passing such entry. The system of warehousing has proved of great advantage both to importers and purchasers, as the payment of duty is deferred until the goods are required, while the title-deeds, or warrants, are transferable by endorsement.

Today while the goods are in the warehouse ("in bond") the owner may subject them to various processes necessary to fit them for the market, such as the repacking and mixing of tea, the racking, vatting, mixing and bottling of wines and spirits, the roasting of coffee, the manufacture of certain kinds of tobacco, &c., and certain specific allowances are made in respect of waste arising from such processes or from leakage, evaporation and the like. Bonded warehouses provide specialized storage services such as deep freeze or bulk liquid storage, commodity processing, and coordination with transportation, and are an integral part of the global supply chain.


HM Revenue and Customs

Her Majesty's Revenue and Customs (HMRC) (Welsh: Cyllid a Thollau Ei Mawrhydi) is a non-ministerial department of the British Government primarily responsible for the collection of taxes and the payment of some forms of state support.

The department is responsible for the administration and collection of direct taxes including income tax and corporation tax, capital taxes such as capital gains tax and inheritance tax, indirect taxes (including value added tax), excise duties and stamp duty land tax, and environmental taxes such as air passenger duty and the climate change levy. Other aspects of the department's responsibilities include National Insurance contributions, the distribution of child benefit and some other forms of state support including the Child Trust Fund, payments of Tax Credits, enforcement of the national minimum wage, maintenance of a register of all taxpayers and collection and publication of the trade-in-goods statistics. Responsibility for the protection of the UK's borders passed to the UK Border Agency within the Home Office on 1 April 2008.

HMRC has two overarching Public Service Agreement targets for the period 2008-2011:



    • improve the extent to which individuals and businesses pay the tax due and receive the credits and payments to which they are entitled;

    • improve customers’ experiences of HMRC and improve the UK business environment.

HMRC inland detection officers have wide-ranging powers of arrest, entry, search and detention. The main power is to detain anyone who has committed, or who the officer has reasonable grounds to suspect has committed, any offence under the Customs and Excise Acts.

HMRC is also listed under parts of the British Government which contribute to intelligence collection, analysis and assessment. Their prosecution cases may be coordinated with the Police, the Revenue and Customs Prosecution Office or the Crown Prosecution Service.



  1. Answer the following questions:

1. What is the role of Customs in respect to duties and taxes?

2. What is a duty?

3. How does duty evasion take place?

4. What is a bonded warehouse?

5. Describe the history of a bonded warehouse.

6. What services does a bonded warehouse provide today?

7. What is HM Revenue and Customs? What is it responsible for?

8. What two overarching Public Service Agreement targets does HMRC have?


III. Decide which of the following statements are correct and provide the information for them.

  1. Customs duty is a kind of direct tax.

  2. The import or export of some goods may be restricted or forbidden but it is not the customs agency that enforces these rules.

  3. Duty-free is the term that is often used to describe goods bought at ports.

  4. The number of Duty-free items that one person can import into the country is restricted all over the world.

  5. A bonded warehouse may be managed by the state or by private enterprise.

  6. Goods are to be placed in warehouses and importers are to give bonds for payment of duties before the goods are removed.

  7. All goods deposited in a warehouse are chargeable with existing duties.

  8. Today while the goods are "in bond" the owner may subject them to various processes necessary to fit them for the market.





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Гладко М.А.

Учебно-методическое пособие по профессионально-ориентированному английскому языку для студентов специальности «Финансы и контроль в сфере таможенной деятельности» = English Reader for Students Majoring in Customs / М.А. Гладко. - БГЭУ, 2010. – 97c.

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