Working on the text. Task 2.Write out from the text: a) all international words;

Task 2. Write out from the text: a) all international words;

b) economic terms.

Task 3. Give the Russian equivalents of the following:

a) protection of economic interests;

b) to protect domestic production from foreign competition;

c) to obtain revenue;

d) the physical quantity of the goods;

e) is charged by weight;

f) the proportionate value of dutiable ingredients;

g) final consumption of the goods and services;

Task 4. Many English words can be used both as a verb and a noun without any change in the form. Mark how these words are used in the text:

V- verb; N – noun.

interest - N

function

amount

act

tax

cost

group

form

price

design

border

raise

value

freight

Task 5. Find in the text the English equivalents of the following:

обеспечение поступления налоговых сборов в государственный бюджет; основная функция таможни; применять; взимать; отечественный производитель; иностранные конкуренты; обеспечить источник дохода; налагать; количество; начислять; чистый вес; стоимость товара; транспортировка; страховка; иностранная валюта; НДС; косвенный налог; потребление

Task 6. Find the words in the text that follow the verbs below:

a) to form

b) to protect

c) to provide

d) to raise

e) to apply

f) to obtain

g) to contain

h) to levy

i) to design

j) to assess

k) to include

l) to accept

Task 7. a)Match to make word combinations:

revenue weight

home duties

proportionate consumption

finalcollection

net market

protective acts

excise tariffs

legal value

b) Make sentences with these word combinations.

Task 8. Find the words or phrases in the text that mean the following:

Task 9. Say if it is true or false. Correct the false statements.

1. Protective tariffs are designed to provide a major source of income for the federal budget.

2. Revenue tariffs are aimed at protecting domestic production from foreign competition.

3. Ad valorem duties are levied according to the value of goods.

4. Specific duties are imposed according to the value of goods.

5. When duty is charged by weight it is calculated including the weight of the container.

6. When an article contains more than one dutiable ingredient, the duty is calculated on the proportionate value of the dutiable ingredients.

7. Freight, insurance, commission, packing and containers are not included in the value fixed for assessing ad valorem duty.

8. All customs payments in the Russian Federation are accepted in cash only.

9. Excise is the duty charged on goods such as oil products, tobacco, alcohol, jewelry and automobiles.

10. Value Added Tax is a tax on the final consumption of goods and services in the home market.

Task 10. Answer the questions:

1. What functions of the Customs have always been the principle ones?

2. What legal act do the Customs authorities apply?

3. What is tariff?

4. What are protective tariffs designed for?

5. What are revenue tariffs meant to do?

6. What is a preferential tariff?

7. What duties are called specific?

8. How are ad valorem duties assessed?

9. What other costs are included in the value when they assess ad valorem duties?

10. Is the weight of containers included when the duty is charged by weight?

11. How are the duties calculated when articles contain dutiable ingredients?

12. How can payments be made?

13. What is excise?

14. What excise duties are there in Russia?

15. What is VAT?

Task 11. Translate the sentences from Russian into English:

1. Первостепенными функциями таможни всегда являлись сбор доходов и

защита экономических интересов государства.

2. Увеличивая цену импортируемого товара, таможенный тариф защищает отечественного производителя от внешней конкуренции.

3. Целью фискального тарифа является пополнение государственного бюджета.

4. Специфические пошлины на товар исчисляются на единицу веса или любой другой меры.

5. «Адвалорная» пошлина исчисляется со стоимости товара.

6. Если пошлина исчисляется с веса, она исчисляется без учета веса упаковки.

7. Все сопутствующие расходы, такие как стоимость транспортировки, страховка, комиссионные, стоимость упаковки и т.д., включаются в общую стоимость товара.

8. Таможенные платежи принимаются как в рублях, так и в иностранной валюте.

9. Акциз и НДС – косвенные налоги, включаемые в стоимость товара.

10. НДС – налог на конечную реализацию товаров и услуг.

Text 2

Task 12. a) Read and translate the text.

UK STRATEGY TO TACKLE TOBACCO SMUGGLING

It has been 12 years since the United Kingdom (UK) launched its first strategy to tackle tobacco smuggling. This innovative approach was introduced at a time when the illicit market was growing rapidly and was predicted to increase substantially if no action was taken.

HM Revenue & Customs (HMRC) estimates the size of the problem on an annual basis by calculating the “tax gap”. This is the difference between the tax collected and the tax that should be collected. Since 2000, the illicit market for cigarettes has reduced from 21% to 10%.

As the UK has some of the highest tobacco prices in the world, the country is a major target market for illicit products. Tobacco is therefore a top operational priority for HMRC and the UK Border Force.

Organized criminal gangs are continually diversifying and finding new ways to circumvent controls to maintain their profits. Historically, the illicit market was made up of genuine UK premium brands of cigarettes smuggled from European countries. Today, it is made up of a diverse mix of genuine and counterfeit UK brands, non-UK brands and “illicit whites” (cigarettes manufactured legitimately in one country by independent tobacco manufacturers and supplied for the purpose of being smuggled into another country).

A range of tough sanctions have been introduced to punish those involved in the illicit trade. Criminals found guilty of smuggling or handling illicit tobacco can face a variety of sanctions, including: prosecution with a custodial sentence of up to seven years; seizure of criminal cash and confiscation of assets; assessment for the unpaid duty; penalties of up to 100% of the tax evaded; fines of up to £5,000 for selling illicit tobacco not bearing a complaint fiscal mark; prohibition on the retail sale of tobacco products; travel restrictions on repeat tobacco smugglers.

To counter abuse of the European Union (EU) cross-border shopping arrangements, the minimum levels for travelers from EU have been reduced from 3,200 to 800 cigarettes.

(WCO NEWS)

b) Make a glossary. Choose seven words to remember.

c) Answer the questions:

1. What does the problem have to do with the topic of the unit?

2. What measures have been taken by the British government lately to tackle tobacco smuggling?

3. Is there any category of illicit products for which Russia is a major target market?

Task 13. a) Study the model and make sentences.

Model: I suggest going there.

I suggest we go there.

I suggest that we should go there.

b) Use the words from the text to speak about UK strategy to tackle tobacco smuggling.

c) What can you suggest:

- to tackle the problem of drug abuse;

- to prevent smuggling/terrorism/pollution;

- to convince people give up smoking;

- to make students study properly.