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UNIT3

CUSTOMS PROCEDURES

UNIT3

  1. Goods are declared for home use directly on importation.

  2. Under certain conditions the payment of import duties and taxes are deferred.

  3. Sometimes security is required to guarantee payment of the import duties and taxes.

  4. These operations are carried out in a different order.

  5. Customs are responsible for obtaining the data required for trade statistics.

  6. Other competent authorities also carry out certain controls on goods declared for home use.

  7. National legislation includes prohibitions and restrictions in respect of the importation of certain categories of goods.

  8. The competence of certain Customs offices is restricted in terms of the mode of transport.

  9. The Customs authorities require that certain categories of goods be cleared for home use at Customs offices designated for that purpose.

10. Such Customs offices are located on common frontiers.

Exercise 12. Study the example with the infinitive as an attribute.

The infinitive as an attribute

Example: The main obligations to be fulfilled are the lodgement of a Goods declaration with supporting documents.

g) to carry out

h) to be fulfilled

i) to limit

j) to be accomplished

k) to clear

Now insert the right infinitive: choose from the list below.

  1. to guarantee

  2. to be taken into account

  3. to be cleared

  4. to obtain

  5. to be taken

  6. to be imported

and the Customs

  1. National legislation shall specify the conditions formalities for the clearance of goods for home use.

  1. The factors shall include the particular requirements of trade and industry.

3. Goods for use or consumption must be declared for home use.

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