Рабочий лист "Custom areas" для студентов специальности 23.02.01 Организация перевозок и управление на транспорте (по видам) ОГСЭ.03 Иностранный язык

Рабочий лист. Прочитайте текст и выполните задания письменно в тетрадях.

Customs areas.

Duty collection
The assessment and collection of duties and taxes have always been one of the main functions of the customs service. In fact, collection of the revenue is the responsibility with which the customs usually started. In history the customs has supplied the federal budget with the revenue necessary for investment in the economy and in the country’s basic infrastructure, i.e. new schools, roads, hospitals.
Classification

Merchandise classification is the foundation on which duty collection occurs. All goods entering the country should be classified by use of the established numerical coding system. Most countries are now adopting the Harmonized System of Classification which, in case of uniform application, can help improve the classification of goods and prevent losses of duty collection.
Appraisement
Cargo shipments entering the country are to be supplied with the necessary documents, for example, commercial invoices, certificates of quality, certificates of origin and others. The cargo declaration is a basis for goods valuation and assessment of duty. Undervaluation can result in underpayment of duties.
Cargo and Passenger inspection
Effective passenger and baggage control is necessary to collect proper duty and to prevent smuggling. Baggage is checked by X-ray or opening it. Cargo shipments are to be inspected for duty collection and anti-smuggling purposes. Various inspectional techniques and devices can help release merchandise quicker, with less damage and also result in increased seizures of prohibited items.
Smuggling information collection and statistics
Collection and analysis of various information on smuggling result in better understanding of smuggling trends and the modus operandi of individuals or organized crime gangs breaking customs laws.
Investigation
Investigation of customs violations is performed to target the more sophisticated violators of customs laws and regulations. The full range of customs violations can be investigated: the smuggling of merchandise, narcotics, arms and ammunition as well as commercial fraud, currency violations and money laundering, internal corruption, infringement of trademark and intellectual property rights (IPR) etc.
Laboratory procedures
Laboratory tests are performed in order to classify merchandise and collect the correct amount of duty. The new Harmonized System of classification is much more dependent on laboratory analysis than most prior classification systems because of complex chemical composition of most goods.

Ex.1 Answer the following questions:

1. 
   Where does the duty collected go?

2. 
   What is the reason for merchandise classification?

3. 
   Do all the countries have their own goods classification systems?

4. 
   What documents must accompany the cargo?

5. 
   Why is it necessary to inspect passengers and cargo?

6. 
   What can help to speed up the search and to make it more efficient?

7. 
   How can the customs statistics help in the fight against smuggling?

8. 
   What customs violations can you name?

9. 
   Why are some goods tested in customs laboratories?

Ex.2 complete the table with the information.

Ex.3 Look through the text and find synonyms to the following words:

goods

infringement

responsibility

basis

confiscation

method

Task 4 Complete a short story about the Customs. Use the plan:

1. the main functions of the customs;

2. the ways to avoid underpayment of duties;

3. laboratory tests;

4. methods of detecting contraband;

5. customs violations.