Судоводы - 9 семестр / Видищева Т.В., Монастырская О.И. - English in Maritime Business and Law (2014)

UNIT 6

CUSTOMS

Part 1

Vocabulary

•Home-produced goods -отечественные товары

•To impose duty -облагать пошлиной

•Excise duty - акцизный сбор

•Legal entities and individuals - юридические и физические лица

•Customs authorities - таможенные власти

•То seal a container - опечатать контейнер

•Intact seal - целая пломба

•Customs duties and taxes - таможенные пошлины и налоги

•Duty rates - таможенные ставки

•Duty-free - беспошлинный

•То declare goods - декларировать товар

•То clear goods through customs - проводить таможенную очистку

•Customs clearance - таможенная очистка

•Dwr/аЫе-облагаемый пошлиной

•Bonded warehouse -бондовый склад, где грузы находятся до уплаты таможенной пошлины

•In bond - нерастаможенный

•То release the goods- снять арест с товара, «растаможить» товар

•Surtax duty - подоходный налог

•Sales taxes - налог на продажу

• V.A. Т (Value Added Tax) - налог на добавленную стоимость

•Turnover taxes - налог с оборота

•EEC (European Economic Community, the Common Market) - Европейское экономическое сообщество, Общий рынок

•EFTA (European Free Trade Association) - Европейская ассоциация свободной торговли

Exercise 1. Read the text and answer the questions

In every country import-export rates are supposed to fulfil four functions:

-to protect home producers from foreign competition in order to increase their own competitiveness in the domestic(home) market;

-to limit exporting products in which there is a shortage in this country and to regulate

foreign trade transactions for political interests;

-to supply local consumers, both legal entities and individuals, with products which are not produced in this country or produced insufficiently;

-to provide the state budget with additional financial resources.

Every country has to ensure that the proportion of imports to exports has a positive effect on its economy. Too many cheap imports can damage a country’s economy, as sales of the country’s home-produced goods will suffer. Too many expensive exports can also be

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harmful because few people will buy them. Therefore, each country has the right to impose duty on imported goods in order to control prices and protect its economy.

CUSTOMS PROCEDURE

If the goods being imported or exported are duty-free (if no duty has to be paid on them), they have to be declared to the customs authorities but will be immediately cleared for further transportation. However, if the goods are dutiable (if duty has to be paid on them), they will proceed through customs in one of the ways described here:

1.The goods are transported to the customs office at the border, the duty is calculated and the importer pays it (or the exporter, depending on the terms of delivery). The goods are then released for further transportation to their destination.

2.In the case of containerized goods, the container is sealed by the customs authorities at the place of departure, and then transported to the customs office at the place of destination. Here the container is opened, the duty is calculated and the importer pays it. This eliminates the need for the goods to be inspected at every border they cross.

3.The third possibility is for the importer to store the goods in a bonded warehouse, a special warehouse where the goods can be stored until the duty has been paid. This means the duty doesn’t have to be paid until the goods are needed (for example, when the importer finds the buyer).

The following documents should be presented to the Customs or be enclosed with the accounts when goods are declared:

Customs declaration, filled in and complete, with customs duties and taxes calculated and entered on the form.

Bill of lading, freight document, notice of arrival or similar document issued in connection with buying or selling the goods (one copy will be kept by the Customs if the Customs declaration is surrendered at the customs house).

The bill of lading will go with other documents to fo r m a c o m p le te s e t o f sh ip p in g d o c u m e n ts . The shipping documents will usually comprise the B/L issued by the master or his agent; the marine insurance policy insuring the goods against loss or damage on the voyage; the commercial invoice. These are the main documents. Others may include a certificate of quality/quantity and a certificate of origin.

Documents of origin (Certificate of Origin, Certificate of Quality), when customs clearance of goods from certain countries under the terms for preferential trade is claimed, for example, EEC or EFTA countries.

Licenses, permits, etc. for goods which are subject to import restrictions (not all types of goods can be imported freely).

Other documents requested by the Customs in order to determine the correct customs tariffs {duty rates, etc.), weight, quantity, value of the goods.

Relevant documents are catalogues, folders, weight specifications or contract documents.

1.What are the possible ways o fproceeding through customs?

2.What is a bonded warehouse, and what purpose does it serve?

3.Why does every country need Customs?

4.Enumerate the necessary documents and their contents.

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Canada, the US and Mexico) and ASEAN( the Association of Southeast Asian Nations, made up of Brunei, Indonesia, Malaysia, the Philippines, Singapore and Thailand). This lower rate of duty is imposed to encourage importers to trade with the preferred countries rather than with non-member nations.

Excise Duty

The purpose of excise duty is to raise money for the government. It is imposed on certain home-produced products such as luxury goods, cigarettes, oil and alcohol.

CALCULATING DUTY

Duty is calculated in several ways:

Specific duty (fixed duty)

Specific duty, also known as fixed duty, is calculated as a fixed sum of money per unit of quantity or weight (50 USD per 1,000 units or 50 USD per 120 kg).

Ad valorem duty

Ad valorem duty is charged as a percentage of the value of the goods, as distinguished from a specific or fixed duty or tax, i.e. the more expensive the goods, the higher the duty.

Compound duty

Compound duty, also known as mixed duty, is calculated using a combination of ad valorem and specific factors; both the quantity or weight and the value of the goods are taken into consideration. This kind of duty is imposed on goods where the prices fluctuate, in order to prevent the amount of duty falling below CERTAIN MINIMUM. For example, duty may be imposed on tea at a rate of 10% of the value (ad valorem duty).However, if the price of tea falls, steps must be taken to prevent the duty falling below a rate of 30 USD per 100 kg (specific duty). If this happens, specific duty will be charged in addition to the ad valorem duty to keep the duty imposed at the minimum required.

EUROPEAN COMMUNITY’S TRANSIT SYSTEM

In the European Union there is the European Community’s Transit System. The procedure is the following: under the system the owner of goods is responsible for the payment of duty. However, the destination of some goods requires the freight forwarder to become responsible for the payment of customs duty instead of the owner. These goods are classified as Community Transit goods. All imported goods for consumption within the EU are subject to customs duty. However, the EU doesn’t require the payment of customs duty when the goods are classified as Community Transit goods. Since they ordinarily originate outside the EU but always pass through one or several member states. The system allows a consignor to transport goods without repeatedly having to pay and reclaim customs duty with every country. When goods are transported, the EU requires a guarantee to cover any potential customs duty loss in cases where goods are thought to have been consumed within a member state country not designated as the final destination. The freight forwarder provides the guarantee because he has legal possession of the goods and is responsible for duty and taxes.

The freight forwarder is able to absolve himself o f the guarantee after proving that the goods reached their destination. This is usually done when the EU customs official at port of

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entiy is shown documentary proof that that the goods have left an EU customs port of exit. The documentation that regulates the Community Transit, the “T1 Form” is the official customs stamp on page 5 of the document. Its return to the port of entry discharges the freight forwarder from the responsibility. If page 5 of the form doesn’t arrive or is proved fraudulent, customs enforce the guarantee.

1.Whatpurposes do the different types o fduty serve?

2.How can duty be calculated?

3.Why is it necessary to have more than one way o f calculating duty?

4.What s the procedure o fEuropean community’s Transit system?

Exercise 2. What kind of duty doyou think was imposed in each case?

1.An exporter in France sent a consignment of cheese to an exporter in Sweden.

2.An importer in Japan wanted to buy cheap cameras from Taiwan.

3.A group of Ukrainian tourists bought quantity of expensive perfume while on holiday in France.

4.A Sri Lanka company sent large quantity of tea to England.

Exercise 3. Scan thefreightforwarder’s requestfor customs clearance and answer the questions

(shipping order - отгружаемый заказ; haulier - экспедитор грузового транспорта; documentary collection - торговое инкассо; forwarding arrangement -

фрахтовые мероприятия; forwarder’s receipt - расписка экспедитора; export notification - экспортное уведомление)___________________________________

EUROFREIGHT LTD

49 Tentertow© Lane

Hitltngdon

Middlesex MU8 8DE e-mail: ewoireightfeiQI.cQm.tjk

AG/MM

24 March 20..

Glaxo Chemicals Ltd

237 Sutton Common Road

LONDON

SW11 3BY

Dear Sirs

Export Consignment to Budapest. Hungary

We refer to the following shipping order:

Consignee: Budapesti Vegyi Mivek

Budapest XII

Radnoti Miklos Utca 23

1367

Magyarorszag (Hungary)

Consignment: 10,565 kg bitumen (15 drums) (value $13,300)

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Hauliers: Urigtrocamion, Budapest

Your customer, Budapesti Vegyi Mivek, has requested us to collect the above consignment using Ungarocamion hauliers and forward it in accordance with his instructions to Hungary.

Please therefore let us have details of either the L/C or the documentary collection (B/E, Bs/L) agreed, to enable us to progress forwarding arrangements and issue a forwarder's receipt.

For customs clearance we require: for Export

E x p o r t n o tific a tio n o r e x p o r t d e c la r a tio n for Import into Hungary

Should you require any further details or information please do not hesitate to call us on 0181 580 580 4971 or fax us on 0181 580 4862, or send us an e-mail.

Yours faithfully

EUROFRIGHT LTD

Arnold Graham

Transport Controller

1. Who is the consignor/shipper?

2. W hat’s the name of the company which has to receive the goods?

3.What’s the place p f destination?

4.What documents are required?

5.When can a forwarder’s receipt be issued?

Exercise 4. Complete the sentences using appropriate word and word expressions

1.As the importer or exporter it is your responsibility to fill in a (1)__________ and present it to (2)_______________for (3)_______________.

2.When you declare goods, you submit the necessary (4)_________________________

to the Customs.

3.The goods will not be (5)_____________until invoice, freight document, licences, permits and other documents demanded by the Customs and (6)_________________ have been presented.

4.Before you can sell or make use of the goods, you need (7)____ from the Customs, showing that customs duties and taxes have been paid.

Exercise 5. Translatefrom Russian into English

1. Таможенный союз - межгосударственное формирование, в рамках которого значительно снижены тарифы на провоз товаров в пределах стран - участниц союза и

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UNIT 8

TRANSPORTATION OF CARGO

Part 1

Vocabulary

• Contract o f carriage - договор перевозки

• Consignment note - грузовая накладная

• A stamp- штемпель

• An accounting machine entry -отметка кассового аппарата

• A contractual carrier - договорной перевозчик

• A subsequent carrier- последующий перевозчик

• A “substitute carrier "- «заменяющий перевозчик»

• To certify the taking over o f the goods - подтвердить прием груза

• An agreed route - согласованный маршрут

•Prima facie evidence - презумпция доказательства; доказательство, достаточное при отсутствии опровержения

•То allege - ссылаться, утверждать

•A person entitled - уполномоченное лицо

• Extent o f the loss or damage - размер потери или повреждения

•Plaintiff- истец

•Тоfurnish p ro o f- представить доказательство

•Proceeding - судебное разбирательство

•То extinguish the right - аннулировать право

•То exercise the right - использовать, осуществлять право

•То bring an action (against)- возбудить дело(против), предъявлять иск

Exercise 1. Read the text and answer the questions

C o n tr a c t o f c a r r ia g e

Under the contract of carriage, the carrier shall undertake to cany the goods for reward to the place of destination and deliver them there to the consignee. It must be confirmed by a consignment note which accords with a uniform model.

The consignment note is a document prepared by a consignor and countersigned by the carrier as a proof of receipt of consignment for delivery at the destination. It’s used as an alternative to Bill of Lading (specially in inland transport), it’s generally neither a contract of carriage nor a negotiable instrument.The consignment note shall be signed by the consignor and the carrier. The signature can be replaced by a stamp, an accounting machine entry or in any other appropriate manner.

“ C a r r ie r ” means the contractual carrier with whom the consignor has concluded the contract of carriage pursuant to these Uniform Rules, or a subsequent carrier who is liable on the basis of this contract.

“Substitute carrier" means a carrier, who hasn’t concluded the contract of carriage with the consignor, but to whom the carrier has entrusted, in whole or in part, the performance of the carriage. The carrier must certify the taking over o f the goods on the

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