Abolition of Duty-free Goods within the EU countries

On 30 June 1999, the sale of (1) ______alcohol and tobacco at airports and at sea was abolished in all of the original 15 EU member states. Of the 10 new member states that joined the EU on 1 May, 2004 and the two states that joined on 1 January, 2007, these (2) ______already apply to Cyprus and Malta.

There are transitional rules in place for (3) _______returning to one of the original 15 EU countries from one of the other new EU countries. But for the original 15 countries, plus Cyprus and Malta, there are no (4) ______imposed on importing tobacco and alcohol (5) ______ from one EU country to another.

Travellers should note that they may be required to prove at (6) ______that the goods purchased are for (7) ______only. Member (8) ______ may follow the EU’s guide levels of: 10 litres of spirits; 20 litres of fortified wine; 90 litres of wine; 110 litres of beer; 800 cigarettes; 400 cigarillos; 200 cigars and 1kg of tobacco.

Note: The UK follows the above EU guide levels, with the exception of cigarettes (3,200) and tobacco (3kg).

Exercise 10. Translate the following text into Russian.

Hand Luggage Restrictions: Liquids, Gels

The airport says Manchester T1’s new layout is more appropriate given the security restrictions regarding the carriage of liquids and gels as hand luggage.

Under current security rules, passengers are only allowed to carry liquids, gels and aerosols in containers no bigger than 100ml.

This has resulted in passengers having to discard products that do not meet these criteria, some of which they have purchased at shops before getting to the security checkpoints.

By removing “pre-security” retail and leisure facilities, the airport believes this problem can be reduced.

Exercise 11. Answer the following questions:

1. What are the security restrictions regarding the carriage of liquids and gels as hand luggage?

2. Whatarepassengers allowed to carry?

3. What do you know about the same restrictions regarding the carriage of liquids and gels at the Russian airports?

Exercise 12. Read Text 5 and translate the Russian words and word- combinations into English.

Choose from:

foreign trade; statistics; import; functions; revenue collection; merger; change; excise duties; European Union; responsibilities; tasks; Customs duties; consequences; extremely; restrictions; export; trade facilitation; addition; VAT[5]; assessment; enforcement; charges; role; protection; goods.

Text 5

HM [6] Revenue & Customs (HMRC)

HM Revenue & Customs was formed on the 18 April 2005, following the объединение of Inland Revenue and HM Customs and Excise Departments.

The role of Customs in взимание платежей and social защита is чрезвычайно important but this has to be balanced with the role of Customs in упрощение торговли. This is how the British Customs Service sees its роль today.

Main обязанности. As well as the collection of VAT and акцизные сборы. Revenue and Customs is also responsible for:

-collectionof таможенные пошлины and agricultural levies for the Евросоюз;

- правоприменение of prohibitions and ограничения on imports and exports;

- задачи connected with внешняя торговля including the collection of trade статистика.

Customs duties. The начисление and collection of Customs duties on imported товары have always been one of the main функции of Revenue and Customs. However, one of the последствия of membership in the European Union has been a изменение in the nature of Customs duties. In дополнение, Revenue and Customs collects and controls the other сборы (налоги) which may be levied at ввоз and remitted at вывоз, such as excise duties and НДС.

Exercise 13. Comprehension questions.

1. When was HM Revenue & Customs formed?

2. What are the main responsibilities of the British Customs Service?

3. What Customs duties are enumerated in the text above?

4. What was one of the consequences of membership in the European Union?