Customs Co-operation and Mutual Administrative Assistance Agreements

The UK cooperates with different countries. The UK has a “Special Relationship” with the United States and a close partnership with France – the “Entente Cordiale” – and shares nuclear weapons technology with both countries. Other close allies include other European Union and NATO members, Commonwealth nations, and Japan. Britain’s global presence and influence is further amplified through trading relations, official development assistance and its armed forces.

For the policy of the European Community, cooperation at international level between the custom authorities is an important tool for providing a balance between the necessary trade liberalization and the increasing international trade with the world’s large trading partners. This cooperation should help customs authorities to use new instruments or increase the efficiency in existing tools for the control of the trade flows and the fight against fraud and illegal activities.

In coherence with this policy, the Customs Cooperation and Mutual Administrative Assistance Agreements allow the parties to put the necessary tools for customs cooperation in place. For the benefit of world trade and international assistance to fight against customs fraud, the European Union has signed customs cooperation and mutual administrative assistance agreements (Korea, Canada, Hong Kong, US, India, China and Japan).

The agreements on customs cooperation are part of the European Community’s strategy vis-à-vis third countries as regards customs co-operation. They focus on strengthened co-operation of customs authorities and also provide for the possibility to exchange information on technical assistance granted to third countries with a view to improving these actions. The agreements contain also a chapter on mutual assistance in customs matters, which lay down under which circumstances and how customs authorities can exchange data relating to breaches of customs legislation and fraud cases.

The Contracting Parties may enlarge the scope of the Agreement by mutual consent in order to supplement the areas of cooperation on specific areas: the European Community has formally expanded the customs co-operation agreement with the United States by introducing efficient and effective control measures to improve the security of transatlantic maritime transport of containers.

There is a possibility to maintain pre existing bilateral agreements as long as they are not in contradiction with Community competences and the Customs Cooperation and Mutual Administrative Assistance Agreements.

Each agreement establishes a Joint Customs Co-operation Committee which consists of representatives of the customs authorities of the Contracting Parties, i.e. representatives of the third party competent services (i.e. the Canadian Border Services Agency), the European Commission and of the customs authorities of Member States.

The Joint Committee has to ensure that the agreement is correctly applied and has examined all questions arising from its application, for example all issues relating to problems concerning the application of customs rules in trade (classification of goods, origin problems etc.) or concerning future developments of customs legislation (computerization; changes to the Customs Code). It also serves as a forum to discuss and prepare meetings relating to international organizations like the WCO.

The Joint Committee can adopt decisions and recommendations to strengthen co-operation or to strive for the solution of problems encountered in the application of customs rules.

Exercise 7. Match each definition with the correct word. Translate the words into Russian and learn them by heart.

1. international	a) contrary to law, rules, or the like; unlawful;
2. benefit	b) concerning or equally obligating two parties;
3. fraud	c) a legally binding contract, compact, or covenant, or the document that represents it;
4. illegal	d) a violation, as of a law or promise;
5. authorities	e) an object, service, or sum of money that enhances well-being;
6. an agreement	f) those who have right or power by law;
7. mutual	g) one who cooperates with or is a friend of another;
8. bilateral	h) shared or possessed by both or all; in common;
9. an ally	i) relating to the affairs of two or more nation;
10. a breach	j) deliberate deception or trickery used for unfair or illegal advantage.

Exercise 8. Choose the right answer.

1. What “relations” does the UK have with the United States?

a) official; b) international; c) special; d) illegal.

2. How is Britain’s global presence and influence NOT amplified?

a) through trading relations; b) through illegal activities;

c) through official development; d) through armed forces.

3. What should help customs authorities to control the fight against fraud and illegal activities?

a) cooperation; b) liberalization; c) contradiction; d) recommendation.

4. Why has the European Union signed Customs Cooperation and Mutual Administrative Assistance Agreement?

a) for the child benefit; b) for the benefit of world trade;

c) for the account benefit; d) for the commercial benefit.

5. What is the part of the European Community’s strategy vis-a-vis third countries as regard customs cooperation?

a) data; b) national annual reports;

c) goods; d) agreements.

6. What do the agreements contain?

a) a chapter on special relations; b) a chapter on special tax;

c) a chapter on mutual assistance; d) a chapter on price.

7. What country has the European Community expanded the customs co-operation agreement with?

a) Russia; b) the United State; c) the Ukraine; d) none.

8. How long is it possible to maintain pre existing bilateral agreements?

a) as long as they are not in contradiction with Community competences and the Customs Cooperation and Mutual Administrative Assistance Agreement;

b) as long as they are not in contradiction with the Customs Cooperation and Mutual Administrative Assistance Agreement;

c) as long as they are not in contradiction with Customs Office;

d) as long as they are not in contradiction with the European Union.

9. What organization establishes each agreement?

a) WCO; b) FCS; c) EU; d) Joint Committee.

10. Who are the members of Joint Committee?

a) representatives of G20; b) representatives of the Council of Europe;

c) representatives of the European Union; d) representatives of the Contrasting Parties.

Exercise 9. Fill in the table.

	Abbreviation expansion	Translation
FCS
WCO
EU
CEC	Commission of the European Communities
ATA carnet
NATO
EC		Европейское экономическое сообщество
VAT
HMRC

Exercise 10. Fill in the gaps using the words given below, and translate the sentences into Russian.

imported goods cooperates customs revenue

duty free laws two-tier customs trade agreements

is levied on duty free trade area

importation arrangements international organizations

1. The Board of Customs performed many functions apart from the main one of the collection of the … . 2. The function of the revenues of customs and excise included the collection of duties on certain commodities which may be charged both as customs duties on … and excise duties on home-produced goods. 3. A customs … is a tariff or tax on the importation or exportation of goods. 4. The board enforced prohibitions and restrictions on the … of dangerous drugs, infected goods, animals, indecent or obscene articles, etc. 5. H.M. Revenue and Customs … with other agencies in detecting the illegal transboundary movement of dangerous waste products. 6. The UK has a …: one for goods bought duty free and one for goods bought in another EU country where taxes and duties have already been paid. 7. The changes have been brought in by the EU to cover all member states with the intention to make … more in line with the needs of the traveling public. 8. The governing organs of the customs territories negotiate and sign … between themselves. 9. UK … for dealing with drugs work outside the UK. 10. The agreements also specify that both sides shall strive for simplification and harmonization of customs procedures, taking into account the work done by … . 11. Although the Value-Added Tax (VAT) is not technically a customs duty, it … on the supply of all goods that are brought in or sent to the UK above a given duty-free allowance. 12. A customs union is a type of trade bloc which is composed of a … with a common external tariff.

Exercise 11. Replace the underlined words with the synonym.

1. The aim of the Federal Customs Service cooperation with international organizations is to upgrade the Russian Customs Service.

a) end; b) goal; c) idea; d) dream.

2. Russia concluded bilateral agreements on goods conveyance by vehicle transport.

a) products; b) items; c) things; d) belongings.

3. Customs cooperation of the Russian FCS with the CEC is aimed at harmonization of customs systems of the Parties.

a) hands; b) directions; c) distances; d) sides.

4. The Russian Federation cooperates with many far-abroad countries both on bilateral bases and multilateral basis.

a) local; b) foreign; c) overseas; d) indoors.

5. Bilateral agreements were concluded by Russia with a number of other states.

a) left sides; b) bipartite; c) two sides; d) two-way.

6. The Russian Federation participates in a range of International conventions.

a) takes part; b) plays; c) joins; d) comes.

7. The United Kingdom is a permanent member of the United Nations Security Council.

a) continuous; b) temporal; c) timeless; d) everlasting.

8. This cooperation should help customs authorities to use new instruments for the control of the trade flows and the fight against fraud and illegal activities.

a) help; b) alliance; c) teamwork; d) compromise.

9. Data protection rules have to be applied.

a) figures; b) material; c) information; d) display.

10. They provide also for the possibility to exchange information on technical assistance granted to third countries.

a) given; b) denied; c) refused; d) rejected.

Exercise 12. Match the verbs on the left with the nouns on the right. Make up sentences with the phrases you have got.

1. to carry out	a) the Agreement of customs co-operation;
2. to cooperate with	b) the confidentiality of information;
3. to conclude	c) pre existing agreements;
4. to sign	d) data protection rules;
5. to exchange	e) far-abroad countries;
6. to apply	f) the levels of customs co-operation;
7. to respect	g) bilateral agreement;
8. to increase	h) decisions and recommendations;
9. to maintain	i) harmonization of basis customs documents;
10. to adopt	j) information.

Exercise 13. Choose the most suitable word in each sentence.

1. Board of Customs and succeeding committees/cabinets appointed by Parliament until 1660, and thereafter by the crown, functioned until 1662. 2. The Board of Customs performed many functions apart from the main one of the compilation/collection of the customs revenue. 3. UK. customs duty is a special tax/debt charged on imports of goods produced outside the European Union. 4. If you’re travelling from the EU, you do not have to pay/buy customs duty. 5. Customs duties are only payable on goods from inside/outside the EU that exceed a certain value. 6. The most common type of customs territory is the sovereign state/area. 7. A customs union is a type of trade bloc which is composed of a free/charge trade area. 8. Purposes for establishing a customs union normally include increasing economic efficiency and establishing closer political and cultural relations/ties between the member countries. 9. Free trade is a system of trade politics/policy that allows traders to trade across national boundaries. 10. The European Union is the largest exporter/trader in the world.

WRITING AND COMMUNICATION

Exercise 14. Write an essay on one of the given topics.

1. World Customs Organization.

2. Federal Customs Service of the Russian Federation.

Exercise 15. Translate the following sentences from Russian into English.

1. Российская Федерация сотрудничает со многими странами дальнего зарубежья, как на двусторонней, так и многосторонней основе. 2. Российская Федерация участвует в целом ряде Международных конвенций, регулирующих международные отношения в определенных областях. 3. Таможня должна следить за выполнением таможенных законов государства и установленных таможенных правил. 4. В состав королевского таможенного управления входят две параллельные структуры: Центральное управление таможенных отделений и Финансовый отдел таможенной службы. 5. Важную роль в международных таможенных отношениях играет взаимодействие России со Всемирной таможенной организацией. 6. В отношениях со странами “дальнего зарубежья” приоритет отдается развитию сотрудничества с таможенными службами стран, граничащих с Россией, являющихся основными торгово-экономическими партнерами. 7. ФТС России поступательно выстраивает отношения таможенного сотрудничества с европейскими таможенными администрациями, сообществами и организациями. 8. Важным остается развитие таможенного сотрудничества в области гармонизации и упрощения таможенных процедур, совместимости транзитных систем России и Европейского Сообщества, организации информационного обмена, развития таможенной инфраструктуры, консалтинга и обучения кадров. 9. Создание таможенного союза является важным и ответственным шагом на пути к улучшению экономических отношений между странами. 10. В России действует дифференцированный таможенный тариф, при котором ставки ввозных пошлин зависят от страны происхождения товара.