VOCABULARY. .

duty to prevent smuggling means of conveyance unlawful syn. illegal to bring in / bringing in to take out / taking out to misrepresent false to evade storage to sell / sale forbidden syn. prohibited customs violations money laundering commercial fraud corruption infringement intellectual property object of smuggling currency drugs syn. narcotics jewelry precious arms and ammunition place of concealment inaccessible (hard to reach) areas sophisticated to detect port of entry   Personal Search high-tech equipment flexible fiber-scope density meters remote operated cameras   mirror kits to find guilty to punish to take to court to confiscate to entail death penalty X-ray scanning system biometric criminal record database   class distinction

зд. долг, обязанность предотвращать контрабанда транспортное средство незаконный ввозить / ввоз вывозить / вывоз недостоверно декларировать фальшивый, поддельный уклоняться, избегать хранение продавать / продажа запрещенный таможенные правонарушения отмывание денег мошенничество коррупция нарушение интеллектуальная собственность объект контрабанды валюта наркотики драгоценности драгоценный оружие и боеприпасы место сокрытия труднодоступные места сложный технически, изощренный обнаруживать место пересечения границы людьми, грузами или трансп. средствами личный досмотр высоко технологичное оборудование волоконно-оптическая видеокамера прибор, измеряющий плотность камеры с дистанционным управлением наборы зеркал признать виновным наказывать привлечь к суду конфисковать повлечь за собой смертная казнь сканирующая рентген установка биометрический данные о привлечении к уголовной ответственности принадлежность к различным социальным слоям общества

UNIT 10

CUSTOMS PAYMENTS

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Revenue collection and protection of economic interests of the country have always been the principle functions of the Customs.

The legal act the Customs applies is the Statute of the Russian Federation “On Customs Tariff”.

Tariff is a tax, levied on goods that are imported or exported across theborder of a country or a group of countries that have formed a customs union. Tariffs are classified as either protective or revenue. Protective tariffs are designed to protect domestic production from foreign competition by raising the price of imported goods. Revenue tariffs are designed to obtain revenue and provide a major source of income for the federal government. These two types are closely related. Protective tariffs raise revenue and revenue tariffs give some protection to domestic producers.

The amount of tax collected is called the customs duty. If they are imposed according to the physical quantity of the goods (per ton, per meter, per item, etc.), they are called specific duties. When duty is charged by weight, it is calculated of the net weight of the article excluding the weight of any container.

If they are levied according to the value of the goods, they are known as ad valorem duties. When an article contains more than one ingredient, the duty is calculated on the proportionate value of the dutiable ingredients. For ad valorem duty the value of an article is assessed according to the price of the article on the open market. This value includes freight, insurance, commission, packing, containers and other costs.

In the Russian Federation all Customs duties are payable both in Russian and foreign currencies. Payments are accepted in cash and by check.

VAT (Value Added Tax) is indirect tax on the final consumption of goods and services in the home market. In Russia there are excise duties on oil products, tobacco, alcohol and automobiles.

Дата добавления: 2015-07-20