- •Государственное казенное образовательное учреждение
- •Предисловие
- •Рекомендации по организации самостоятельной работы
- •Unit 10 smuggling Text 1
- •Working on the text
- •Vocabulary and Grammar
- •Communication activities.
- •What is cocaine?
- •What is crack?
- •What are anabolic steroids?
- •What are hallucinogens?
- •What is lsd?
- •Vocabulary
- •Unit 11 customs payments Text 1
- •Working on the text
- •Text 2
- •Vocabulary and Grammar
- •Speaking
- •Communication activities.
- •Vocabulary
- •Unit 12 customs clearance of cargo Text 1
- •Working on the text
- •Text 2
- •Vocabulary and Grammar
- •Speaking
- •Communication activities.
- •Vocabulary
- •Unit 13 the tir convention Text 1
- •Working on the text
- •Text 2
- •Vocabulary and Grammar
- •Speaking
- •Communication activities.
- •Vocabulary
- •Unit 14
- •Customs procedures
- •Warehousing
- •Text 1
- •Customs warehouse
- •Working on the text
- •Text 2
- •Grammar and Vocabulary
- •И приз уходит … в таможню!
- •Speaking
- •Communication activities.
- •Vocabulary
- •Unit 15
- •Customs violations
- •Text 1
- •Working on the text
- •Text 2
- •Vocabulary and Grammar
- •Speaking
- •Communication activities.
- •Vocabulary
- •Unit 16
- •Customs mission
- •Text 1
- •Working on the text
- •Text 2
- •Vocabulary and Grammar
- •Speaking
- •Communication activities.
- •Vocabulary
- •Unit 17
- •World customs organization (wco)
- •Text 1
- •Working on the text
- •Text 2
- •Vocabulary and Grammar
- •Speaking
- •Communication activities.
- •Vocabulary
- •Additional material
- •I. Conversational formulas
- •Useful phrases for discussion
- •I. Introducing a point
- •2. Expressing a personal opinion
- •3. Starting something as a fact
- •4. Expressing doubt
- •5. Expressing disagreement
- •6. Expressing the pro and cons
- •11. Giving a summary
- •II. Reading for information and analyses
- •It’s over in dover for bootleg crooks
- •III. A report about on-the-job training
- •IV. Contracts / вшнеторговый контракт
- •Список использованной литературы Bibliography
- •Интернет-ресурсы
- •2. Официальный сайт комиссии Таможенного Союза: www.Tsouz.Ru.
- •Содержание
- •Часть 2
Vocabulary
means of conveyance |
транспортное средство |
unlawful syn. illegal |
незаконный |
false |
фальшивый, поддельный |
to evade |
уклоняться, избегать |
storage |
хранение |
to sell / sale |
продавать / продажа |
forbidden syn. prohibited |
запрещенный |
object of smuggling |
объект контрабанды |
jewelry |
драгоценности |
precious |
драгоценный |
inside pockets |
внутренние карманы |
double ( false) bottom |
двойное дно |
inaccessible areas |
труднодоступные места |
sophisticated |
сложный технически, изощренный, передовой, современный |
port of entry
|
место пересечения границы людьми, грузами или транспортными средствами (в США – таможенный пост) |
Personal Search |
личный досмотр |
high-tech equipment |
высоко технологичное оборудование |
flexible fiber-scope |
волоконно-оптическая видеокамера |
density meters |
прибор, измеряющий плотность |
remote operated cameras |
камеры с дистанционным управлением |
mirror kits |
наборы зеркал |
biometric scanning technology |
биометрические технологии сканирования |
criminal record database
|
данные о привлечении к уголовной ответственности |
to find guilty |
признать виновным |
to take to court |
привлечь к суду |
to turn into Federal property |
обращать в федеральную собственность |
to entail |
повлечь за собой |
death penalty syn. capital punishment |
смертная казнь |
X-ray scanning system |
сканирующая рентген установка |
class distinction |
принадлежность к различным социальным слоям общества |
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Unit 11 customs payments Text 1
Task 1. Read and translate the text.
Revenue collection and protection of economic interests of the country have always been the principle functions of the Customs.
The legal act the Customs applies to fulfill its fiscal function is the Statute of the Customs Union “On Customs Tariff”.
Tariff is a duty or a tax, levied on goods that are imported or exported across the border of a country or a group of countries that have formed a customs union.
Historically there have been three types of tariffs: transit, export and import. The most significant of these are import tariffs which are classified as either protective or revenue. Protective tariffs are designed to protect domestic industries and agriculture from foreign competition by raising the price of imported goods. Revenue tariffs are designed to obtain revenue and provide a major source of income for the federal government. These two types are closely related. Protective tariffs raise revenue and revenue tariffs give some protection to domestic producers.
There is one more type of tariff – a preferential tariff. It is an import duty, at especially low rate, which is applied in respect of goods imported from a country that is being favored. Usually preferential tariff is exchanged exclusively within the countries of the customs union and is not extended to outside countries.
The amount of tax collected is called the customs duty. If the duty is imposed according to the physical quantity of the goods (per ton, per meter, per item, etc.), it is called specific duty. When the duty is charged by weight, it is calculated of the net weight of the article excluding the weight of any container.
If they are levied according to the value of the goods, they are known as ad valorem* duties. When an article contains more than one ingredient, the duty is calculated on the proportionate value of the dutiable ingredients. For ad valorem duty the value of an article is assessed according to the price of the article on the open market. This value includes freight, insurance, commission, packing, containers and other costs.
VAT (Value Added Tax) is an indirect tax on the final consumption of goods and services in the home market.
The excise tax is levied on most imported items considered luxury goods, such as cars, jewelry, alcohol and tobacco.
Goods will be released only after the payment of duties. In the Russian Federation all Customs duties are payable both in Russian and foreign currencies. Payments are accepted in cash and by cheque.
* Ad valorem is a Latin term meaning “according to the value”.