Text: Customs in the United Kingdom of Great Britain and Northern Ireland

Vocabulary

HM - Her Majesty її величність

law enforcement organization правоохоронна організація

revenue державний прибуток

forward looking далекоглядний

circumstances обставини, умови

to charge a tax стягувати податок

investigation розслідування організація, яка

investigation organization проводить розслідування

fraud шахрайство

to compile збирати (факти, матеріал)

indirect tax непрямий податок

Throughout its long history, HM Customs and Excise has been renowned for its professionalism, integrity and expertise and is today one of the most experienced and respected revenue collecting and law enforcement organizations in the world.

Adaptable and forward looking, Customs Service continues to set the highest standards of operational excellence and remains a modem and effective force in an ever-changing social and political environment.

Over 25,000 people work for Customs and Excise in a network of 900 offices located throughout the United Kingdom. Operational regions are called "Collections". There are 14 collections there. Circumstances, and therefore organizational details, vary from collection to collection.

Customs are located at all major UK ports and airports.

The United Kingdom of Great Britain and Northern Ireland like any other country has its own laws and regulations on export and import of certain goods. Customs and Excise is the Government Department responsible for collecting indirect taxes and for carrying out a number of functions relating to goods and people crossing UK national borders. Its first purpose is to collect and manage: VAT; excise duties. About half of all Customs and Excise employees work in the administration of Value Added Tax or VAT. VAT is an international, indirect tax imposed on the value of the supply of most goods and services and is the fastest growing tax in the world.

Excise duty is an indirect tax charged on certain services and home produced or imported goods before sale. This is normally at the point of importation or when they leave bonded warehouses or Free Zones. Today, in the UK, the main commodities subject to Excise duty are alcoholic drinks, tobacco products. Recent developments mean that traders are now fully responsible for their goods and the payment of Excise duty. Though a risk and systems based approach to control, Excise personnel periodically visit traders to check that duties are being correctly paid.

The second task of Customs and Excise is to protect society by fighting drug trafficking and enforcing other import and export prohibitions and restrictions. Investigation is a very important method of combating smuggling and fraud. For many years Customs and Excise has understood that the UK cannot operate a successful investigation organization in isolation. Smuggling, in particular, often involves a network of criminals working in and from a number of countries and so mutual cooperation with the authorities in those countries is extremely important. Through a mutual assistance programme, cooperation with international commercial companies is also a valuable way of maintaining regulation and control.

Other tasks of Customs and Excise are ·to help to safeguard and develop the European Union and promote international trade by maintaining an appropriate balance between trade facilitation and effective enforcement; ·to compile and supply trade statistics; ·to give policy advice to ministers on these subjects.

Customs and Excise has always believed in the importance of training its officers in the skills they need to conduct their business efficiently and effectively. As a result, a training network has been developed throughout the UK.

Exercises

I. Suggest the Ukrainian for the following words and word combinations from the text:

throughout its long history; HM Customs and Excise has been renowned for; to set the highest standards; circumstances and organizational details; to collect and manage VAT; to work in the administration of Value Added Tax; an indirect tax charged on certain services, at the point of importation; the main commodities subject to Excise duty; to protect society; enforcing other import and export prohibitions and restrictions; investigation; fraud; smuggling involves a network of criminals; through a mutual assistance programme; by maintaining an appropriate balance between trade facilitation and effective enforcement.

II. Find in the text English equivalents for the following words and word combinations:

відомі своїм професіоналізмом; правоохоронна організація; залишається сучасною і ефективною силою; головні порти та аеропорти; як будь-яка інша країна; закони й правила; відповідальний за збір непрямих податків; виконувати низку функцій; товари, які підлягають акцизному збору; перевірити, чи мито сплачується правильно; захищати суспільство; торгівля наркотиками; важливий метод боротьби з контрабандою; програма взаємної допомоги; охороняти й розвивати Європейський Союз; сприяти міжнародній торгівлі; надавати офіційні поради; важливість підготовки офіцерів; вести справу кваліфіковано й ефективно.

III. Find proper definitions and study them:

Term	Definition
1. Integrity	a) expert knowledge and skill
2. Expertise	b) quality of being honest, moral
3. Network	c) conditions, facts, etc. connected with an event or person
4. Circumstances	d) connected system
5. Regulation	e) rule made by authority for the proper regulation of a community or society or for correct conduct in life
6. Law	f) rule, order, authoritative direction
7. Tax	g) (sum of) money (to be) paid by citizens (according to income, value of purchases, etc.) to the government for public purposes

IV. Find synonyms for:

celebrated to stay, to rest

mastery to change

skilful to be situated

flexible to administer

surroundings to levy

accountable to defend

levy to collect

ban, embargo

limitation

V. Fill in the blanks with proper words or phrases from the text:

1. The violation of currency... is regarded as a criminal offence.

2.... and... articles having been declared are usually detained, and the traveller can collect them on his way back.

3. Natural, climatic, recreational and cultural capacities of Ukraine enable to considerable increase both the number of tourists and the... from their stay.

4. The best tool for drug... is a trained motivated Customs officer.

5. The subject of illicit... became of more intense and widespread concern to the Members of the Customs Cooperation Council.

6. The form of cooperation on drug matters is promoted by the use of... agreements which not only foster the flow exchange of information, but also provide the legal vehicle for this activity.

(revenue; law enforcement; mutual assistance; drug trafficking; regulations; prohibited restricted)

VI. Using the information in the text say what is true and what is false. Correct the false sentences:

1. The role of HM Customs and Excise as an experienced and respected revenue collecting and law enforcement organization is well known in the world.

2. The UK Customs is divided into 14 collections, collection being Customs for the region.

3. Today, in the UK, alcoholic drinks, tobacco products are duty-free.

4. Customs officers periodically visit traders to check that duties are being correctly paid.

5. Investigation helps in combating smuggling and fraud.

6. The UK Customs deals with compiling and supplying trade statistics.

7. One of the main tasks of Customs and Excise is to train its officers in the skills they need to conduct their business efficiently and effectively.

VII. Read the passage filling in the missing prepositions:

Most people, tourists and business travellers, will encounter little red tape in being admitted... England. Citizens... countries in the EC (European Community) need only proof... nationality, while citizens... most other countries need only a valid passport.

If you want to stay... England for a long period (to study or work), you need a visa and have to show that you have enough money to support yourself... that time. Work permits for most jobs are difficult to get: you need to have professional qualifications or a high degree... skill or experience and must prove that no one... Britain or the EC can fill the position. You do not need a work permit, however, if you can prove that one... your grandparents or parents was bom... Britain. Note that a student visa or work permit does not give you the right... residency after your course or job is finished.

(to - 2; of - 5; in - 3; during - 1)

VIII. Answer the comprehension questions on the text:

1. What has HM Customs and Excise been renowned for throughout its long history?

2. Does the UK Customs Service remain a modern and effective force in an ever-changing social and political environment?

3. How many people work for the UK Customs and Excise today?

4. What do you know about "collections"?

5. What is Customs and Excise responsible for?

6. What is VAT?

7. What is Excise duty?

8. Excise personnel periodically visit traders to check that duties are being correctly paid, don't they?

9. What is the second task of Customs and Excise?

10. Is investigation an important method of combating smuggling and fraud?

11. What are other tasks of the UK Customs and Excise?

12. Does Customs and Excise pay any attention to training its officers?

IX. Read the dialogue and reproduce it:

Passenger: Are you going to examine my things?

Customs officer: In a moment, sir. Meanwhile, can I ask you to look

through these lists, please.

P.: What lists?

C.O.: The Prohibited Articles List and the Duty-Free Quota List. Here they are.

P.: Thank you.

CO.: Do you have anything to declare, sir?

P.: Nothing from the first list.

C.O.: Do you have any items above the fixed quota?

P.: Well, I haven't got through the second list, you know. They are both

rather long.

CO.: Will you please open your suitcase, sir?

P.: Yes, of course, here you are.

CO.: What are these things?

P.: They are for my personal use.

CO.: You have suits above the fixed quota, sir.

P.: But they are not new.

C.O.: All the same. You will have to pay duty on this extra one.

P.: Well, all right.

CO.: Now, I see you have books.

P.: Are they prohibited?

C.O.: They'll have to be looked through, sir. Can you put them aside, please.

P.: What? Are you going to read them all?

C.O.: No, our interpreter will just skip through them. That's all. Now,

what are these things?

P.: Oh, just a few things for my family. Are they liable to duty too?/Am

I liable to pay duty on them too?

C.O.: No, they are not. Well, the examination is over, sir. You may pay

the duty for the suit over there.

P.: Yes, thank you.

C.O.: When you bring the receipt, I'll stamp your documents, sir.

Notes:

1)Prohibited Articles List – список предметів, заборонених для ввозу та вивозу;

2)Duty-Free Quota List – список предметів, що не обкладаються митом;

3) to skip through - переглянути;

4) to stamp – поставити штамп.

X. Speak on the following topics:

1. HM Customs and Excise today.

2. The role of the UK Customs and Excise in collecting customs duties
and taxes.

3. Protection of society is one of the most important tasks of Customs.

4. Other tasks of the UK Customs and Excise.

Дата добавления: 2015-11-16