Customs tariffs, taxes and duties

Мы хотим подчеркнуть, что задержка в поставке обходится нам дорого, и полагаем, что при создавшихся  условиях ваш экспедитор мог бы избежать трудностей с таможенной очисткой груза, выполнив новые правила по упаковке.

Мы также хотим подтвердить, что не готовы оплачивать расходы  по хранению на таможенном складе.

С уважением...

8. Write a letter to a firm of shipping agents in Finland and ask them to quote for the collection of some cases of tools from a firm in Helsinki and the shipment of them to your nearest port.

9. As a firm of forwarding agents you have been asked to advise on the forwarding of a consignment of textile machinery parts. Write a letter and ask by what route the merchandise is to be sent; give your advice on the matter.

SPEECH PRACTICE

1. Role-play. Agree or disagree with the following statements. Give your reasons. Use these formulas:

For agreement	For disagreement:
That’s right...	Quite the opposite...
Exactly...	That’s wrong...
Undoubtedly...	I don’t think so...

1) The order cycle while selling goods abroad is complete after a consignee has physically received the consignment.

2) Errors in documentation cost money.

3) The storage charges must be paid in full.

4) A commercial invoice is obtainable from chambers of commerce.

5) The set of shipping documents should be complete with each consignment.

6) Money not declared while going through the customs control is detained and the traveller can collect it on his way back.

7) A customs officer has no right to ask a passenger to show him personal belongings.

8) If the consignor finds the rate of freight acceptable, he will send an advice of despatch.

2. Say a few words about:

• 1) The formalities through which incoming/outgoing passengers must pass.
• 2) The main points of the declaration.
• 3) Dutiable, prohibited and restricted articles.
• 4) The set of documents necessary to declare goods.

3. Express your views on the following statements:

• 1) There are too many articles liable to Customs duties.
• 2) It is very convenient to make previous transport arrangements.

4. Role simulation. Make up dialogues on the topics below and act them out.

1) Your friend is going abroad by air for the first time. Explain to him the system of going through the Customs.

2) You have just returned from a business trip to England. Compare the regulations valid for the English and the Russian Customs concerning luggage and money.

3) Explain to your friends how it is necessary to fill in the customs declaration.

 

 

 

 

 

 

Unit X 
CUSTOMS FORMALITIES (II)

EPISODE 1

Transport Documentation

Every mode of transport has its own specific document which remains the same irrespective of the method of transportation. For air transport it is the air waybill, referred to as the AWB, while for sea transport it is the bill of lading shortened frequently to the B/L. For international road freight¹, the consignment note² completed by the haulier³ is the CMR note.

The bill of lading is one of the oldest documents used in international trade. Bills of lading used to be issued either by shipping lines⁴ or by freight forwarders⁵ and also by the International Federation of Freight Forwarders Association (FIATA). All Bs/L are fairly similar in appearance, the only difference is the name of the shipping line stated at the top. Details of the shipment appear in the body of the document with the space for signatures at the bottom. The reverse side is filled with the detailed description of the conditions of carriage which become important when something goes wrong.

The B/L serves to fulfil three main functions. It’s first function is to act as a receipt of goods⁶, as it will include full details of the number of packages at the description of the goods.

The B/L is also the contract of carriage⁷ between the shipper and the shipping line.The bill is completed after the ship has left the port, as only then can the shipping line complete the parts of the bill regarding the name of the vessel and the sailing date.

The third function of the B/L is as a document of title⁸. This means that anyone who presents the B/L can take delivery of goods.

The CMR is normally completed by the haulier and available for signature by the sender when the goods are collected. The CMR will contain all the relevant information about the load and the details of the trailer and the carrier. The first copy of the CMR remains with the sender, the second accompanies the goods and the third is retained by the carrier. Upon the charge of the goods, the consignee will be asked to sign the CMR. There is space on the CMR for the exporter (or importer) to add any information which might assist the haulier.

The air waybill is used for all airfreight; it is completed either by the airline or the airfreight forwarder who will establish the document⁹. Unlike the bill of lading, the air waybill is not a document of title; it acts as a consignment note. The number in the top right-hand corner is unique and is used to identify the goods at all stages of their journey as well as when they are collected by the consignee, so it is important to let your customer have the air waybill number as soon as possible.

The waybill is also used as an accounting document with charges added as the goods move through various stages of their journey.

There is one more specific export/import document, which was introduced in January 1988 and replaced many of the existing customs forms. It is called the Single Administrative Document (SAD)¹⁰ that acts as a customs declaration. The SAD is used throughout the European Community and, apart from language differences, all member states of the EC use the same form. The SAD is an eight-part document which accompanies the goods from door to door; some parts of this form are filled by the exporter, some by the freight forwarder at the time of export and other parts - by the freight forwarder handling the import.

Vocabulary Notes on the Text

¹ international road freight - международные автодорожные перевозки.

² the consignment note - транспортная накладная.

³ a haulier - владелец грузовика (трейлера).

⁴ a shipping line - судоходная линия.

⁵ a freight forwarder - транспортный агент, экспедитор.

⁶ a receipt of goods - грузовая квитанция.

⁷ the contract of carriage - контракт на перевозку.

⁸ a document of title - товарораспорядительный документ.

⁹ to establish a document - дать юридическое подтверждение документу.

¹⁰ the Single Administrative Document - Единый административный документ.

Exercises on the Text

1. Read and translate the text.

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

a CMR form; a bill of lading; an air waybill; a carrier; a consignment note; a haulier; a freight forwarder; a document of title; a trailer

3. Translate into English:

автодорожная накладная; коносамент; транспортная накладная; авиагрузовая накладная; грузовая квитанция; товарораспорядительный документ; международные перевозки (2варианта); перевозчик; владелец грузовика; трейлер (автоприцеп); транспортный агент (агент по погрузке и отправке товаров); судоходная линия

4. Answer the following questions:

• 1) What modes of transportation do you know?
• 2) What are the specific documents for each mode of transportation?
• 3) By whom are bills of lading issued?
• 4) What is the only difference in their appearance?
• 5) How should the bill of lading be filled?
• 6) What functions does the bill of lading fulfil?
• 7) By whom is the CMR completed?
• 8) What information does the CMR contain?
• 9) What is the air waybill?
• 10) What is the function of the air waybill?
• 11) What document was introduced in 1988?
• 12) Where does SAD function?
• 13) Of how many parts does SAD consist?
• 14) By whom are the different parts of SAD filled in?

5. Sum up the contents of the text according to the plan:

• 1) The bill of lading.
• 2) The CMR.
• 3) The air waybill.
• 4) The SAD.

 

Vocabulary and Speech Exercises

6. Complete the following sentences using the appropriate words and word expressions from the box below:

commodity; import or export documents; penalty; the Customs; duties and taxes; restrictions; importing or exporting; Customs authorities; importable; customs regulations; for control; violation; delivered; customs clearance; customs tariff; receipts; declared; customs declaration

1) If your line of business involves__ __ __of goods, you will come into contact with the__ __. All goods must be__and presented__ __.

2) Declaring a__involves giving the Customs authorities information about the commodity, which they need in order to determine the correct__ __for the commodity. This information which includes weight, quantity, value and etc., forms the basis for calculating customs__ __ __.

3) Some goods, for example foodstuffs, clothes or flowers may be subject to__; the other types of goods, such as narcotics are not __at all. __of these regulations can result in severe__.

4) As the importer or exporter it is your responsibility to fill in a__ __and present it to__ __for__ __. When you declare goods, you submit the necessary__ __ __ __to the Customs. The goods will not be__until invoice, freight document, licences, permits and other documents demanded by the Customs and__ __have been presented.

5) Before you can sell or make use of the goods, you need__from the Customs, showing that customs duties and taxes have been paid.

7. Give English equivalents of:

сфера коммерческой деятельности; войти в контакт с кем-л.; представить  на контроль; таможенные органы; таможенные сборы и пошлины; ограничения; наркотические  и лекарственные средства; заполнить декларацию; лицензия; таможенная служба; ввозимый; нарушение; наказание; таможенная очистка

8. Make up questions in English to which the following Russian sentences would be the answers. Do a two-way translation, using both the statements and the questions:

1) Если вы занимаетесь экспортно-импортными  операциями, вам необходим контакт  с таможенной службой, поскольку  весь товар должен быть задекларирован  и представлен для таможенного  контроля.

2) Задекларировать товар означает  снабдить информацией, которая необходима таможенным органам для правильного определения таможенного тарифа.

3) Основой для исчисления таможенных  сборов и пошлин являются данные  о весе товара, его количестве, стоимости и т.д.

4) Под нарушением таможенных  правил имеется в виду импорт товаров, ввоз которых или запрещен или строго ограничен.

5) Для того чтобы пройти таможенную  очистку, необходимо заполнить  декларацию и представить ее  таможенным властям.

6) Вместе с декларацией таможенной  службе должна быть представлена  вся экспортно-импортная документация.

7) Как правило, экспортно-импортная  документация включает в себя  коммерческий инвойс, транспортную  накладную, разного вида сертификаты,  лицензии и разрешения.

8) Для того чтобы можно было  торговать импортным товаром,  необходимо иметь квитанцию, удостоверяющую, что все таможенные сборы и налоги уплачены.

9. Say a few words about:

• 1) the declaring of goods;
• 2) the violation of customs regulations;
• 3) the export-import documentation.

10. Give a free translation of the following:

Транспортные средства (vehicles), временно ввозимые в Российскую Федерацию, должны быть вывезены за пределы Российской Федерации не позднее дня установленного таможенным органом Российской Федерации. В противном случае они должны быть либо заявлены к иному таможенному режиму (other customs regime), либо помещены на склады временного хранения

 (temporary storage warehouses) владельцами которых являются таможенные органы Российской Федерации. При этом оформленные на данные транспортные средства удостоверения изымаются таможенными органами и в трехдневный срок пересылаются в таможенные органы, их выдавшие, для снятия с контроля.

При неполучении таможенным органом, который произвел оформление удостоверения, в течение 15 дней после окончания  срока, на который оно было выписано, экземпляра удостоверения либо извещения об его изъятии другим таможенным органом сведения о таких транспортных средствах передаются региональному таможенному управлению (Regional Customs Department), в регионе деятельности которого расположен таможенный орган. Таможенное управление в недельный срок извещает письменно по оперативным каналам связи таможенные органы, расположенные в регионе деятельности, а также другие региональные таможенные управления и подразделения ГАИ (State automobile inspection) МВД (the Ministry of Inner Affairs) России о нарушении сроков обратного вывоза таких транспортных средств с территории Российской Федерации. Материалы на транспортные средства, ввезенные физическими лицами, постоянно проживающими на территории Российской Федерации, направляются в таможенные органы, в регионе деятельности которых проживают указанные лица постоянно, для принятия мер, предусмотренных таможенным законодательством Российской Федерации.

11. Speak on:

• 1) The role of the Customs in importing and exporting goods.
• 2) The problem of FEZs in the Russian Federation.

 

EPISODE 2

A Fresh Look At Customs Intelligence¹

An Interview with the Director of the Intelligence Office² of the U.S. Customs Service.

Interviewer: Since assuming the helm of³ Customs Intelligence last year, what is your perception of the role of the Office of Intelligence within the Customs?

Director: I see the role of the Office of Intelligence as providing national guidance⁴ and functional direction while the field intelligence managers⁵ provide direct management.

Interviewer: What are some of your long-term objectives for the Office of Intelligence?

Director: The most important long-term objective is to develop our analysts, through training, as experts in specific subjects. These experts would have deep knowledge not only of the intelligence process, but also of the particular Customs program - drugs, fraud, technology transfer, etc.

Interviewer: Since your appointment as the Director of Intelligence, has the Intellegence Program made any impact on the Customs enforcement mission⁶?

Director: Intelligence is totally integrated into the Customs enforcement mission. The following example of this integration comes immediately to mind. The Intelligence Operations Centre⁷ received the information that the vessel "RIO" had departed from Colombia for Belgium with cocaine hidden in a shipment of bananas. The Resident Agent in Charge confirmed the information and the vessel was placed on lookout⁸ in the TECS⁹. Intelligence analysts noticed similarities in modus operandi¹⁰ with another vessel also reported to be smuggling cocaine. After a thorough research and analysis, information emerged which described a possible technique that the smuggling organisation would use. Intelligence reported the information to the Customs Attache in Paris, who then passed it to the Belgian Customs. On July 25 the Belgian Customs inspected "RIO"and discovered 75 kilograms of cocaine secreted in ashipment of bananas.

Interviewer: Is there anything else you would like to comment on during this interview?

Director: Yes, most definitely. As you probably know, the Office of Intelligence is the clearinghouse for some of the most sensitive information within the Customs, information on national defence as well as on Customs investigations. To protect this information, the U.S.Customs needs individuals of the highest caliber in terms of trustworthiness and integrity. One of my goals as Director is to ensure that we recruit and hire only those who meet these strict security standards. Integrity and the pursuit of exellence are the cornerstones I want to use to build and further develop the Customs Intelligence Program.

Vocabulary Notes on the Dialogue

¹ tne Customs Intelligence - таможенная разведывательная служба.

² the Office of Intelligence - разведывательное управление.

³ to assume the helm of - взять на себя управление.

⁴ national guidance - руководство в масштабах страны.

⁵ field manager - ответственный за конкретное направление.

⁶ the Customs enforcement mission - правоохранительная деятельность таможенной службы.

⁷ the Intelligence Operations Centre - оперативный центр разведывательного управления.

⁸ to be placed on lookout - взять под контроль.

⁹ the TECS (the Treasury Enforcement Communications System) - банк данных, содержащихся в компьютерной системе управления.

¹⁰ modus operandi - лат. способ действия.

Exercises on the Dialogue

1. Read and translate the dialogue.

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

взять на себя управление таможенной разведывательной службой; понимание роли разведывательного таможенного управления; отвечать за общее руководство и основные направления; обеспечивать непосредственное (прямое) руководство; долгосрочные цели; контрабанда научно-технических открытий; влияние на правоохранительную деятельность таможенной службы; оперативный центр разведывательного управления; клиринговая (расчетная) палата для наиболее секретной информации; таможенные расследования; соответствовать строгим стандартам офицера службы безопасности

3. Answer the following questions:

1) What are the roles of the Office of Intelligence within Customs?

2) What is the role of the field intelligence manager?

3) What is the most important objective of the new Office of Intelligence?

4) What are the experts supposed to acquire?

5) What are the relations between the functions of the Intelligence Office and the Customs enforcement mission?

6) What information did the Intelligence Operations Centre receive?

7) What happened after this information had been received?

8) What did the Intelligence analysts notice when they arrived in Belgium?

9) How did the Belgian Customs discover cocaine on board the vessel?

10) What kind of information should be protected?

11) What qualities are required from the people working at the Customs?