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TASK 1. Read about 8 types of customs payments and fill in the table with their Russian equivalents and commentary on what they are paid on/for. Some parts are done for you.

Table 1.11

№ English Russian Objects of Customs Payments
1 import customs duties ввозные таможенные пошлины is/are paid / levied / imposed / chargeable (on/for) on goods imported into a country
2 export customs duties вывозные таможенные пошлины on goods exported from a country
3 VAT НДС is a general, broadly based consumption tax assessed on the value added to goods and services.
4 excise tax акцизный налог some imports (tobacco, alcohol and the like)
5

Anti-Dumping Duty

 

 Антидемпинговая пошлина imports priced below the domestic fair market value
6 Export subdidies Экспортные субсидии imports subsidized by the exporting country
7 special customs duties специальные таможенные пошлины imports increasing suddenly and sharply
8 Additional Customs Duty Дополнительная таможенная пошлина some customs some customs operations such as service

 

 

According to Article 46 of the Customs Code of the Eurasian Economic Union, customs payments shall include: 1) import customs duty; 2) export customs duty; 3) value added tax levied on importation of goods into the customs territory of the Union; 4) excises (excise tax or excise fee) chargeable on some imports (tobacco, alcohol and the like); 5) customs fees, mandatory payments chargeable for performance by the customs authorities of the customs operations related to storage, release of goods, customs escort of vehicles and other acts.

In order to protect local businesses and markets from unfair competition by foreign imports, governments can also impose additional duties on foreign imports, namely anti-dumping, countervailing and safeguard duties.

Anti-dumping duty (ADDs) is a tariff imposed on imports manufactured in overseas countries and that are priced below the fair market value of similar goods in the domestic market.

Countervailing duty (CVDs), also known as anti-subsidy duty, is imposed after an investigation finds that a foreign country subsidizes its exports, injuring domestic producers in the importing country.

Safeguard duty (Safeguards) is intended for situations in which the domestic industry is affected by an unforeseen, sharp and sudden increase of imports. Unlike anti-dumping and countervailing measures, safeguards do not focus on whether trade is fair or not, so the conditions for imposing them are more stringent, the decision to apply safeguards always has to be weighed very carefully.

 

 

TASK 2. A. Agree or disagree with the statements:

Statements True / False
1. Safeguards are imposed on imports subsidized by the exporting country. true
2. VAT is paid on importation of goods into the customs territory of the Union. true
3. Anti-dumping duty is levied in order to protect local businesses and markets from unfair competition by foreign imports true
4. Storage and release of goods, customs escort of vehicles are free of charge. false
5. Safeguards can be imposed on some goods no matter whether trade is fair or not false
6. Anti-dumping duty is also known as anti-subsidy duty true
7. Export customs duty is chargeable on goods entering the country. false

 

  1. Now choose 3 false sentences from the table above and correct them.
8 Safeguards can’t be imposed on some goods no matter whether trade is fair or not
9 Export customs duty is chargeable on goods leavin the country.
10 Storage and release of goods, customs escort of vehicles are not free of charge.

 

TASK 3. Search the text for either the English or Russian equivalents to the phrases.

№ Russian English
1 таможенные платежи customs payments
2 облагаться be levied on
3 выпуск товаров release of goods
4 таможенное сопровождение автомобилей customs escort of vehicles
5 защитить местный бизнес и рынок от нечестной конкуренции protect local businesses and the market from unfair competition
6 производиться в зарубежных странах be manufactured in overseas countries
7 рыночная стоимость market value
8 на внутреннем рынке in the domestic market
9 субсидировать свой экспорт subsidize your exports
10 применять таможенные пошлины apply customs duties

 

TASK 4. Write about customs duty. Keep to the outline.

  1. What is customs duty? What are the basic types of customs duty?
  2. What is the purpose of levying customs duty?
  3. Who pays customs duty and on what goods?
  4. Who assess and collects customs duty? How is customs duty calculated?
  5. What government agencies impose customs duty and decide on customs duty rates? What factors determine customs duty rates?
 

Customs Duty is a tax imposed on imports and exports of goods.

Types of Customs Duty:

·        Basic Customs Duty. Basic custom duty is the duty imposed on the value of the goods at a specific rate. Countervailing Duty (CVD), Additional Customs Duty or Special CVD, Safeguard Duty, Anti Dumping Duty, National Calamity Contingent Duty, Education Cess on Customs Duty.

·        Protective Duties.

·        The purpose of Customs Duty is to protect each country’s economy, residents, jobs, environment, etc., by controlling the flow of goods, especially restrictive and prohibited goods, into and out of the country.

Seller pays for the delivery, loading, labor, and transportation costs up to the destination country. Buyer pays for the import duties and taxes, customs charges, unloading costs, and delivery costs to their own warehouses. The customs authority in each country is responsible for the collection of customs duties imported or exported into each particular country. Once you have found the rate, you can calculate the duty on your shipment. To do this add up the value of the goods, freight costs, insurance and any additional costs, then multiply the total by the duty rate. The result is the amount of duty you’ll need to pay customs for your shipment.

Customs duty refers to the tax imposed on goods when they are transported across international borders. In simple terms, it is the tax that is levied on import and export of goods. The government uses this duty to raise its revenues, safeguard domestic industries, and regulate movement of goods.

 

 

 

 

 

 

 

TASK 5. Work out your own graphic organizers (a word fork / a table / graphic symbols / a concept map) for the compound noun “customs declaration”. Use the information from 5.6. Effective Vocabulary Learning Strategy 3. Organize the vocabulary correctly. The vocabulary which is compulsory to translate and organize (more vocabulary is desirable):

Заполнять таможенную декларацию; подавать таможенную декларацию в электронном виде; подписывать таможенную декларацию, проверять таможенную декларацию; заверять (принимать) таможенную декларацию; регистрировать таможенную декларацию; отказать в регистрации таможенной декларации; обрабатывать таможенные декларации; на основе таможенной декларации; сведения, указанные в таможенной декларации.

Custom declaration

  1. To fill out a customs declaration.
  2. To submit a customs declaration electronically.
  3. To sign the customs declaration.
  4. To check the customs declaration.
  5. To certify (accept) the customs declaration.
  6. To register a customs declaration.
  7. To refuse to register a customs declaration.
  8. To process customs declarations; on the basis of a customs declaration
  9. Information specified in the customs declaration.

 

              TASK 6. Think of 5 questions you can ask about “(a) customs declaration”. Find the vocabulary needed to answer your questions and add it in brackets after the question.

MODEL: What is a customs declaration? (fill in an official form, give details, imported or exported goods, enter a customs territory)

  1. What do customs restrictions include? (prohibited articles list, a list of items, a duty-free quota list)
  2. What should you do with ypur passport before travelling? (check the expiration date, to make photocopies, ; leave one copy with someone at home, keep another with you)
  3. What questions are supposed to be asked by a Customs officer? (passport, luggage, goods to declare, to stay in the country)
  4. What technical equipment is necessary for a better examination? ( What main tasks do customs bodies of Russia fulfill? (protecting the economic interests of Russia, supervising observance of legislation of Russia on customs affairs, ensuring execution of obligations of international accords signed by Russia on customs affairs).
  5. What does the customsofficer inspect? (bag, declaratiom, luggage, items)
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