IV. Define if the following statements are true or false.

1. Customs control measures may have different forms.

2. The customs authorities verify the authenticity of documents.

3. The customs authorities don’t have the right to request additional documents and data.

4. Acquirement of explanations is defined as an act of obtaining by a customs officer of the additional documents and data.

5. Customs monitoring constitutes open, purposeful, systematic or occasional, verbal surveillance.

6. In case a customs inspection of goods and means of transport reveals that the actual quantity of goods does not tally with the goods quantity as stated in the customs declaration, the customs authorities fines the declarant.

7. In the territory of customs control zones, the customs inspection of goods and means of transport must be conducted in the presence of the goods declarants.

8. The customs examination can be conducted before the submission of a customs declaration.

9. The customs examination consists of examination of the goods and means of transport.

10. Upon making a decision to conduct goods customs examination, a customs officer shall do it immediately.

11. The customs authorities exercise customs control measures in the course of turnover of the goods imported to the customs.

12. Goods may be subjected to sequester or withdrawal only upon detection the imported goods without any special marks.

13. Withdrawal or sequester of goods may be unnecessary in case the person, at whose premises such goods are discovered, presents a payment.

14. The return of withdrawn goods to their owner and their release from a sequester is effected no later than on the date of termination of the special customs revision without any exceptions.

V. Provide a TV talk-show on customs control issues. Using the vocabulary and the information from the article above discuss the forms of customs control possible violations and their elimination. Find some additional information on the topic.

TEXT E. PROCESSING UNDER CUSTOMS CONTROL

I. Read the article and give Russian equivalents for the words and phrases in bold.

1. Processing under Customs Control (PCC), is an EU customs duty relief scheme. It allows goods to be imported from outside the European Union for processing operations, which change their nature or state, without being subject to import duties or certain commercial policy measures. Duty becomes payable when the finished product is put on the Community Market. The duty is then payable on the finished product as if it had been imported directly. By placing imported goods under Processing under Customs Control arrangements for further processing in the European Community, you may be able to obtain relief from customs duty, agricultural levies, and other Common Agricultural Policy charges when you declare the processed goods to free circulation. You may be able to pay a lower amount of customs duty when the goods are released to free circulation if the duty rate applicable to the processed products is less than the rate applicable to the imported goods.

To determine whether you can obtain a duty advantage from using PCC you will need to check the Tariff classification of your imported goods and processed products and compare the duty rate applicable to them. However in calculating the duty advantage you will need to take into account the customs duty on the processed products will be based on the customs value of those products, if the value will include any processing costs incurred in the European Community.

In order to qualify to use PCC, the rate of duty on your finished product must be lower than that applicable to the import goods.

2. Who can use PCC?

• Individuals, partnerships or corporate bodies established within the European Community, acting on their own behalf or representing a non Community body;

• Individuals, partnerships or corporate bodies established outside the European Community provided imports are of a non-commercial nature.