Сборник текстов для чтения и заданий по английскому языку для студентов, обучающихся по направлению подготовки «Таможенное дело»: Практикум

Exercise 4. Scan through the text and use the information to do the tasks in exercises 5 and 6. CUSTOMS Use of the term Customs can be confusing. Customs (the institution) collect Customs (duties) on goods which enter the Customs territory, at Customs (the location), which is often at the border (also called Customs) with the help (in some cases), of Customs brokers. An individual or firm licensed by customs authorities can perform the functions of a broker, organizing entrance and clearance of imported goods through customs. Most often a broker represents the importer in dealings with the customs authorities facilitating the trade of merchandise for a consignee or shipper. Customs duties are in the Customs tariff. In many countries, the Customs institution has nothing to do with the setting of tariffs – at most, they provide budget-makers with statistical data to enable simulations. Customs may also collect revenue other than tariff revenue (for example, VAT, or sales tax, or excise, or any other tax collected on imported or exported goods). Over the years, Customs has also collected domestic taxes (excise on domestic goods, VAT), and has thus expanded into the fiscal area. The place where duty is collected is usually known as Customs (the Customs house). This was traditionally at the point of entry into the territory, and became synonymous with border crossing. However, over the years, goods were cleared inside the territory, so Customs may operate well outside the border area. In effect, the concept of border has evolved from a geographical notion to a functional one. What makes things more complicated is that there can be several Customs territories, i.e. places with individual customs regulations, within the sovereignty of one state or within an economic and political union. For instance, there are border checks between the Schengen Area portions of the EU customs territory and those portions in the Common Travel Area formed by the United Kingdom, Crown Dependencies, and Ireland. Breakaway provinces may have their own Customs tariffs and regimes. Besides, some parts of the country may be excluded from the Customs territory (such as free trade zones). They are also called free ports. These are areas within which goods may be landed, handled, and re-exported freely. The purpose is to remove obstacles to trade and to permit quick turnaround of ships and planes. Only when the goods are moved to consumers within the country in which the zone is located do they become subject to tariffs and customs regulation. Free-trade zones are found around major seaports, international airports, and national frontiers. Exercise 5. Say whether the statements are true or false. 1) The term Customs can be confusing. 2) Customs have never collected taxes. 3) Customs are located only at the border of a state. 4) There can be several customs territories within one state. 5) Customs unions establish a uniform tariff policy toward nonmember nations. 6) After forming the Customs Union Russia, Belorus and Kazakhstan retain their customs borders. 7) Customs is not in charge of collecting statistics. 8) Customs alongside with the government can produce simulations of a budget. Exercise 6. Find definitions to the following terms in the text. Customs house, customs territory, a free trade zone, customs union, customs broker. Exercise 7. Answer the questions on the text.