Customs tariffs, taxes and duties

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Описание работы

In every country import-export rates are supposed to fulfil four functions:
• to protect home producers from foreign competition in order to increase their own competitiveness in the domestic market;
• to limit exporting products in which there is a shortage in this country and to regulate foreign trade transactions for political interests;

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Таковы  новости Пулковской таможни. В заключение хотелось бы приезжающим пожелать спокойного пребывания в нашем прекрасном городе, тем же, кто уезжает - чувствовать  себя на таможне спокойно. Главное - не пытаться обмануть таможню, тогда никогда никаких проблем не возникнет.

WRITING PRACTICE

Despatch of Goods: Packing and Marking

Nothing is more infuriating to a buyer than to find his goods damaged or partly lost on arrival. The buyer has a right to expect his goods to reach him in a perfect condition and the seller has to organize the despatch of goods in such a way that the problems which might occur during the transit should be as less serious as possible. The important assetsof export distribution are packing and marking.

Packing is intended to protect goods from all types of different hazards. Cargo in transitmay be threatened by natural phenomena or by man-made problems which include pilferage. The damage to a consignment of goods may also be caused by its proximity to another shipment. So the general aim in all packing is not only to make the goods secure during the journey, but at the same time to make the package as small and light as possible. Transport costs on land usually depend on the weight but on the sea the size of the package is also significant.

To handle the problems that face export despatches, in many large export firms special departments for export packing have been established and the whole problem is under regular control. They also may employ a forwarding agentto do packing for them.

The marking of goods is very important because an unmarked consignmentmay be mislaid at some stage. Even worse, the unmarked goods become practically untraceable5. At the same time, marking should not reveal any excess information about the contents of the goods in order to avoid the risk of theft.

For correspondence, the following specialized terms of packing containers are useful to know:

bag (пакет),

case (прочный ящик, скрепленный рейками)

bale (тюк, кипа),

crate (решетчатая тара),

barrel (бочонок, деревянная бочка),

container (контейнер),

box (ящик из дерева или металла),

drum (цилиндрический контейнер),

bundle (связка, пачка),

sack (мешок),

carboy (бутыль, баллон),

tin/амер. саn (маленький металлический

carton (картонная коробка),

контейнер, консервная банка).


There are three principle types of marking, which are usually done by paint or ink through a metal stencilon export packages:

(a) The consignee’s own distinctive marks, which are registered and play the role of identification. These marks, including the name of place of destination, serve as the address on an envelope.

(b) Any official mark required by authorities of the country of export or import. Some countries require the name of the country of origin of the goods to be marked on each package, others - weights and dimensionsor both.

(c) Special directions or warnings. Here you will find some special instructions regarding manner of handling, loading, lifting and various warnings both for the owner’s and the carrier’s benifit8.

Below are the most widespread examples:

Handle with care

Осторожно!

Glass - with care

Осторожно, стекло!

Acid - with care

Осторожно, кислота!

Fragile

Осторожно, хрупкий груз!

To be kept cool

Хранить в прохладном месте

Use no hooks

Не пользоваться крюками

Stow away from heat

Держать вдали от нагревательных приборов

Keep dry

Беречь от влаги

Do not drop

Не бросать

Do not stow on deck

Не складывать на палубе

This side up

Верхняя часть

Open this end

Открывать здесь

Lift here

Поднимать с этого конца

Perishable

Скоропортящийся продукт

Inflammable

Огнеопасно


Warnings and directions may be also represented by stencilling symbols that are understood by speakers of any language. For example:

Vocabulary Notes on the Text

an important asset - важная особенность.

in transit - в пути.

a forwarding agent - экспедитор.

an unmarked consignment - немаркированный груз.

the goods become practically untraceable - товары практически невозможно отследить.

through a metal stencil - по металлическому трафарету.

weights and dimensions - размеры и вес.

both for the owner’s and the carrier’s benifit - в интересах как владельца груза, так и перевозчика.

Vocabulary and Speech Exercises

6. React to the statements according to the pattens. Use the words and phrases given below the patterns.

Exercises

1. Read and translate the text.

2. Translate the following words and learn their pronunciation:

carrier; cargo; assets; hazards; dimensions; transit; pilferage; theft; consignment; consignee; phenomena; acid; proximity; crate; stencil; infuriating; untraceable; forwarding; inflammable; perishable; regular; official; mislaid; distinctive; required

3. Translate the following English collocations:

to make something secure; to handle a problem; to be under regular control; to play the role of identification; to be mislaid; to become untraceable; to reveal excess information about something; to avoid the risk of theft; through a metal stencil; for somebody’s benefit

4. Use the collocations of the previous exercise in sentences of your own.

5. Explain the meaning of the following terms in English:

transport costs; a forwarding agent; destination; export distribution; an unmarked consignment; to give an excess information; a metal stencil; the manner of handling; stencilling symbols

6. Give English equivalents of the following Russian words and expressions:

a) содержимое; природные явления; близость; баллон; решетчатая тара; связка (пачка); цилиндрический контейнер; осторожно, хрупкий груз; скоропортящийся продукт; трафарет; размеры; вес; партия товара; не бросать; огнеопасно

b) груз; упаковка; маркировка; отправка; отправитель; получатель; экспедитор; место назначения; созданные человеком проблемы; в отличном состоянии; при перевозке; перевозка по морю/воздуху; безопасность

7. Answer these questions:

  • 1 ) What are the important assets of export distribution?
  • 2) What can happen to cargo in transit?
  • 3) Why is it important to keep the package as small and light as possible?
  • 4) What are the functions of a forwarding agent?
  • 5) What kinds of packing containers can you name?
  • 6) Why is it important to mark the goods in a proper way?
  • 7) What are the three principal types of marking?
  • 8) How can warnings and directions be represented?

8. Insert appropriate words from the box given below and translate the letter:

Dear Sirs,

We are thankful to you for your letter of 23 June, and can … that we are still offering our range of peripherals at the prices quoted in our ...

We understand your ... with packing and can assure you that we shall take every possible ... to ensure that our products would reach you in perfect condition.

 

For your information, ... is packed as follows: each device is ... in ... and packed in cartons, ten to a carton, separated from each other by corrugated paper ... ; we put on each carton symbols representing the following ... and directions: USE NO HOOKS, STOW AWAY FROM HEAT, DO NOT DROP.

We hope this has answered all your questions and we ... to receiving orders from you.

to look forward to, tissue paper, confirm, to wrap, concern, initial offer, cargo, dividers, precaution, warnings


9. Translate into English:

Уважаемые господа!

Благодарим вас за ваше письмо от 2 июля. Мы рады сообщить вам, что груз был доставлен очень быстро, но, к сожалению, в ящике № 17 были не все детали, которые мы заказали. Очевидно, ошибка произошла при упаковке.

Мы  будем вам благодарны, если вы пришлете нам недостающие детали в ближайшее  время или если вы пришлете вашего агента-экспедитора, который поможет нам наладить аппаратуру.

С уважением...

10. Make up a letter from your firm to an English engineering firm ordering some special machine. Give packing and marking instructions.

11. Write a letter of order using the information given below and some other details about packing and marking given in the main text.

Each device is placed in its individual cardboard box. The boxes are then packed in strong cardboard cartons. The cartons, in their turn are placed in strong wooden crates. Since the crates are specially made to hold several cartons, there is no danger of movement inside them. The crates are lined with waterproof material. The lids are secured by nailing, and the crates themselves are strapped with metal bands.

In case the consignment sent to a firm needs trans-shipment it will be necessary to mark the details required by the authorities of the country of trans-shipment.

 

SPEECH PRACTICE

1. Role-play. Express your agreement with the following statements. Add whatever information you can. Use the following formulas of agreement:

I quite agree here...

That’s right...

Practically so…

Quite so...

Yes, indeed...

 

1) One of the main functions of import-export rates is to provide the state budget with the additional financial resources.

2) Formely in the Russian Federation the import rates were calculated as a percentage of the customs value of the imported goods.

3) The minimum duty sums per item established for cars depend now on the engine volume.

4) Previously, a delay in payment for import duties was granted for a period of no more than 30 days.

5) Export duties are expected to be cancelled in future.

6) The internal taxes on importation are usually levied at the same rates as on similar products of domestic origin.

7) All customs tariff systems can be classified into four main types.

8) A maximum-minimum tariff involves the setting-up of two columns of duties.

9) The conventional rates are used mostly with the countries of most-favoured-nation treatment.

10) A preferential tariff is applied to the countries of the same group.

11) Calculation of ad valorem duty on imported goods is based on CIF value of goods.

12) Most of imported goods are subject to VAT.

13) Special taxes change from year to year in connection with the passing of the Budget.

14) The important assets of export distribution are packing and marking.

15) There are three principal types of marking.

16) The higher the value of goods, the better should be the packing.

2. What do you think would happen if:

  • 1) the import duty on foodstuffs in our country were abolished?
  • 2) the goods dispatched were unmarked?

3. Role simulation. Discuss the following points:

1) Packing and marking instructions for any cargo you choose (a dialogue between a seller and a customer).

2) The importance of collecting customs duties and taxes (a dialogue between a customs official and a sceptical tax payer).

3) Objectives and advantages of Free Economic Zones (a dialogue between a foreign businessman and a Russian enterpriser planning to establish a joint venture on the territory of a FEZ).

4. Make up a report on one of the following topics:

  • 1) The role of the Customs in collecting customs duties and taxes.
  • 2) The system of customs duty imposition in the USA and the EC-countries.
  • 3) The regulations of import and export duties in Russia.

 

 

Unit IX 
CUSTOMS FORMALITIES (I)

EPISODE 1

Export-Import Documentation

The acquisition of overseas customers is only the first step in selling goods abroad. The job is not complete until a consignee has physically received the consignment and the consigner has been paid. The final part of the order cycle involves completing the documentation requirements1, arranging the transport and ensuring the payment.

Every exporter can recall a horror story related to problems with documentation. Of course, some problems may be unavoidable, but in too many cases it is the exporter who has not been punctual enough in providing the required documents.

Errors in documentation cost money. The first consequence of a mistake is a delay to the consignment which may be kept in a warehouse under customs control. Whenever the delay occurs, storage charges2will become payable almost immediately, and they have a tendency to rise as the delay extends.

The storage charges have to be paid in full. The warehouse operator will simply refuse to release the goodsuntil all charges have been settled. The customs warehouses are not meant for long-term storage, that is why most customs authorities exercise their powerto seize goodswhich have not been cleared through customs within a certain period.

The other danger of delay is the loss of confidence by the customer. Moreover, any delay in delivery will immediately lead to a deferment in settlement of the invoice, which will affect cash flow6.

Documentation for export is not complicated. Many of the forms required for importing goods are the same as for exporting. These include invoices, packing lists7, the certificate of origin8, the CMR form9, bill of lading10 and air waybill11. The first three forms are issued by the consignor, the rest should be completed by carriers.

The basic document used both in export and import is a commercial invoice. The details that will always appear in it are the names, addresses and other information about the consignor and the consignee and a full description of the goods. Other details on the invoice will be the marks and numbers of the packages, the price and terms of sale. Normally, every invoice should contain a statement about the origin of the goods and in some cases it is compulsory to state the country of origin.

The other document frequently requested is a certificate of origin, which should be completed before the goods are exported. Usually certificates of origin are obtainable from chambers of commerce.

A packing list will detail the contents of a consignment. It contains the number and kind of packages, their contents, the net and gross weight (in kilograms as a rule) and the full dimensions and total size of each package.

Vocabulary Notes on the Text

to complete the documentation requirements - выполнить требования по оформлению документации.

storage charges - плата за хранение; складские расходы.

to release the goods - снять арест с товара; "выпустить", "растаможить" товар.

to exercise one’s power - воспользоваться своей властью (правами).

to seize goods - наложить арест на товары.

cash flow - баланс оборотных средств.

a packing list - упаковочный список.

the certificate of origin - сертификат происхождения.

the CMR form - транспортная накладная (Си-Эм-Ар-форма).

10 bill of lading - коносамент, морская (транспортная) накладная.

11 air waybill - авиагрузовая накладная.

Exercises on the Text

1. Read and translate the text.

2. Translate the following words and learn their pronunciation:

acquisition; consequence; consignee; cycle; requirements; deferment; certificate; charges; contents; dimension; invoice; origin; weight; punctual; obtainable; payable; compulsory; frequent; total release; complete; arrange; ensure; occur; exercise; seize; contain; issue; require.

3. Explain the meaning of the following words and phrases in English:

cash flow; a certificate of origin; a commercial invoice; contents; a consignor; a packing list; storage charges; to clear goods

4. Find in the text English equivalents of the following:

a) под таможенным контролем; таможенные власти; вес и объем каждого упаковочного места; баланс оборотных средств; ошибки в документации; потеря доверия; содержимое; условия оплаты; дополнительные расходы; вес нетто и брутто

b) наложить арест на имущество; выполнить требования по оформлению документации; снять арест с имущества (товара); оплатить перевозку полностью; указать страну отправления

5. Answer the following questions:

1) When is the job of selling goods abroad considered to be completed?

2) What does the final part of the order cycle involve?

3) What can every exporter recall?

4) What is the first consequence of a mistake in documentation?

5) Why will the warehouse operator refuse to release the goods?

6) What are the other consequences of delay in delivery?

7) What are the main documentation forms required for exporting as well as for importing goods?

8) What is a commercial invoice?

9) From where are certificates of origin usually obtainable?

10) What should a packing list detail?

6. Sum up the contents of the text according to the following plan:

1) Errors in documentation and their possible consequences.

2) A commercial invoice as one of the main document’s required for exporting and importing goods.

3) A certificate of origin and a packing list.

 

Vocabulary and Speech Exercises

7. Read and translate the following:

1) The commercial invoice contains the names and addresses of the Sellers and the Buyers, a full description of the goods delivered including the weights and numbers and marking of all the cases, the price per unit and the total value of the consignment. It also states the port of shipment and the date, the terms of delivery and the terms of payment. It is signed by an authorized person on behalf of the Sellers.

2) The Sellers shall inform the Buyers by cable or telex within 48 hours since the sailing date about the ship’s name and her sailing date, the number of the Bill of Lading and the quantity of the goods shipped.

3) In every SAD, there is a box which requires the commodity code of the particular consignment to be inserted. The commodity code is usually a nine- or eleven-digit number which relates to a particular consignment. All these numbers come into the customs tariff.

4) Companies which import into the EC-countries require a nine-digit commodity code whereas imports to the rest of the world require an eleven-digit classification. This is a general rule and there are no exceptions, particularly with agricultural products.

8. Ask questions in English to which the following Russian sentences are the answers and supply the answers:

1. а) Одним из основных документов, используемых во внешнеэкономической деятельности при транспортных операциях, является коммерческий инвойс.

б) Он содержит все необходимые  сведения об отправителе и получателе груза, а также данные о маркировке и нумерации груза, стоимости товара и условиях запродажи.

2. Упаковочный лист состоит из детального описания содержимого поставки; нумерации и типа упаковки, веса нетто и брутто, всех параметров и суммарного объема каждого упаковочного места.

3. а) Сертификат происхождения - это документ, удостоверяющий, что данный импортируемый товар изготовлен в данном месте.

б) Сертификат происхождения позволяет  таможенным органам определить, следует  ли классифицировать товар согласно преференциальному тарифу.

с) Выдается он обычно торговыми палатами.

 

9. Denote the following by a single word:

  • 1) to get the shipping papers passed by the Customs;
  • 2) to allow goods to be taken away from the customs warehouse;
  • 3) to declare formally that a certain stated fact is true;
  • 4) to fix as a price;
  • 5) an addressee to whom goods are sent;
  • 6) a bill relating to the sale of goods or services;
  • 7) the amount of cash by a business during a specified period.

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