Gorokhova Maevskaya Customs PDF

МИНИСТЕРСТВО ОБРАЗОВАНИЯ И НАУКИ РОССИЙСКОЙ ФЕДЕРАЦИИ
ФЕДЕРАЛЬНОЕ ГОСУДАРСТВЕННОЕ БЮДЖЕТНОЕ

ОБРАЗОВАТЕЛЬНОЕ УЧРЕЖДЕНИЕ ВЫСШЕГО ОБРАЗОВАНИЯ
«САНКТ-ПЕТЕРБУРГСКИЙ ГОСУДАРСТВЕННЫЙ
ЭКОНОМИЧЕСКИЙ УНИВЕРСИТЕТ»
КАФЕДРА АНГЛИЙСКОГО ЯЗЫКА № 2
Н.Э. ГОРОХОВА, В.А. МАЕВСКАЯ,

Е.Е. КУРСАНИНА, И.А. ИВАНОВА
ИНОСТРАННЫЙ ЯЗЫК
(АНГЛИЙСКИЙ)
PREFACE TO CUSTOMS
Учебное пособие
ИЗДАТЕЛЬСТВО
САНКТ-ПЕТЕРБУРГСКОГО ГОСУДАРСТВЕННОГО
ЭКОНОМИЧЕСКОГО УНИВЕРСИТЕТА
2017
УДК 378.147
ББК 81.2 Англ.
Г70
Горохова Н.Э.
Г70 Иностранный язык (английский). Preface to Customs : учебное

пособие / Н.Э. Горохова, В.А. Маевская, Е.Е. Курсанина, И.А. Ива-
нова. – СПб. : Изд-во СПбГЭУ, 2017. – 46 с.
ISBN 978-5-7310-3943-7
Учебное пособие включает тексты на языке оригинала, а также спе-

циально разработанные упражнения и задания, способствующие взаимо-
связанному развитию речевой, языковой, социокультурной и информаци-
онной компетенций студентов, необходимых для эффективного общения
в сфере профессиональных интересов и в ситуациях социального взаимо-
действия.
Предназначено в качестве дополнительного учебного пособия для
студентов I курса специальности 38.05.02 «Таможенное дело».
The coursebook contains texts in the original as well as purpose elabo-
rated exercises and tasks that promote the interrelated development of under-
graduates’ speech, language, socio-cultural and informational competences
necessary for effective communication in the sphere of professional interests
and situations of social interaction.
This edition is intended as an additional training guide for the first-year
students studying “Customs business”.
УДК 378.147
ББК 81.2 Англ.
Рецензенты: зав. кафедрой педагогики, психологии и переводоведения

СПбУТУИЭ канд. филол. наук, доцент А.М. Ариас
канд. филол. наук, доцент СПбГПУ О.Н. Костерина
ISBN 978-5-7310-3943-7
© СПбГЭУ, 2017
3
CONTENTS
PART I. Texts for translation and discussion………………….. 4
Unit 1. Introduction into customs……………………………...... 4
Unit 2. Customs and boarder protection………………………… 8
Unit 3. The history of world’s customs business………………... 12
Unit 4. The history of customs business in Russia……………… 17
Unit 5. Criminal acts at the border……………………………… 22
Unit 6. World Customs Organization and Customs Unions……. 26
Unit 7. Customs regulations in the Russian Federation…………. 32
Unit 8. Passing customs control in the Russian Federation……... 37
PART II. Texts for translation from Russian into English…….. 42
Список источников………………………………………………….. 46
4
PART I. TEXTS FOR TRANSLATION AND DISCUSSION

UNIT 1. INTRODUCTION INTO CUSTOMS

Reading Activities
1. In groups, write down five things that you know about the job.
2. Read the article quickly to check if any of your points were mentioned.
A CUSTOMS INSPECTOR: WHAT IS THE JOB LIKE?

A customs inspector is an individual who inspects 1 different people and
products entering or leaving the country. Usually, the most intensive inspec-
tions 2 are done for entry, but there could be cases when exit inspections are
done as well. The job consists of knowing applicable 3 federal laws and apply-
ing them, on a case-by-case basis 4, as needed.
Most people may only have contact with a customs inspector, or customs
official, when they are at the airport arriving in a foreign country or back in
their home country. International customs can sometimes be a stressful thing to
go through, as travellers do not know what to expect, what taxes they may be
assessed 5 or how friendly a customs inspector may be. However, in the vast
majority of cases, the goal of a customs inspector is to get travellers on their
way as quickly as possible.
A customs inspector is responsible for several duties 6. They may inspect
documents to be assured of someone’s identity 7. They may also inspect prod-
ucts being brought into the home country from outside to determine 8 if any
taxes should be owed 9. They may also confiscate contraband 10, such as agri-
cultural products that should not be brought into the country or illegal products,
which may also result in the owner being arrested.
While airports are one of the most visible places to see customs agents, it
is not the only place in which they operate. They also inspect large shipping
containers at various marine ports. This, arguably, is more important than what
is done at airports, as this is the way the vast majority of imports come into the
country. Inspecting these shipments 11 more thoroughly was named a national
security priority.
In addition to these duties, a customs inspector may also need to testify in
court 12 about various issues. For example, if something illegal is discovered
being imported into the country, the individual responsible will likely be arrest-
ed. That may necessitate 13 the customs inspector going to court and explaining
what was found, where it was found, and how ownership of the illegal product
was determined.
Given what is at stake 14, a customs inspector, also known as a customs
agent, must pay close attention to every detail of the job, with the understanding
5
of what the law allows and does not allow. The inspector also needs to fill out
each piece of paperwork as thoroughly as possible. While this may mean there
is added time to the process, which can frustrate travelers and shippers alike, it
is all part of what the inspector must do.
(Adapted from: http://www.wisegeek.com/what-does-a-customs-inspector-do.htm)
NOTES
1
to inspect – осматривать; проверять
2
intensive inspection – тщательный досмотр/проверка
3
applicable [əә'plikəәb(əә)l] – соответствующий
4
on a case-by-case basis – в каждом конкретном случае
5
to assess [əә'ses] – определять размер (налога/штрафа); оценивать
6
duties – обязанности (служебные); функции
7
to be assured of someone’s identity – заверять (личность)
8
to determine [di'təә:min] – определять; устанавливать
9
to owe ['əәu] – задолжать; быть обязанным
10
confiscate contraband ['kontrəәbænd] – конфисковать (контрабанду)
11
shipments – груз; партия товаров
12
to testify in court – свидетельствовать в суде
13
to necessitate – требовать; делать необходимым
14
at stake – под угрозой
3. Read the article again and answer the questions:

1. What does a customs officer inspect?
2. When are the most intensive inspections done?
3. What does the job of a customs inspector consist of?
4. In the vast majority of cases, what is the goal of a customs inspector?
5. What products should not be brought into the country?
4. Translate into English the dominant activities of a customs inspector:

сбор таможенных пошлин за ввоз и вывоз товара; контроль за со-
блюдением законодательства о внешней торговле; борьба с нарушениями
таможенных правил; борьба с контрабандой; поиск контрабандного това-
ра; досмотр вещей и пассажиров, выезжающих за границу РФ; предостав-
ление отчетов о работе государственным организациям
Discussion Points
1. What do you think makes a really good customs inspector?
2. Take three minutes to make some notes about the qualities of a customs
inspector. Use your notes to give a one-minute presentation to your partner.
6

Reading Activities
1. How is the work of a customs inspector normally arranged?
2. Read the article. What do the following numbers refer to?

a) 5 am b) 3 am c) approximately 3000 d) 40 e) 11 am f) 10
ONE DAY IN THE LIFE OF A CUSTOMS OFFICER

Today, I am on morning shift 1 in the arrivals hall. My working day
starts at 5 am and finishes at 3.30 pm. The block of morning shifts will be fol-
lowed with a block of night shifts – starting at 3.15 pm and finishing at approx-
imately 1.45 am. Today, I had to get up at 3 am to have enough time to travel to
the airport, park and make my way up to the arrivals area. When I arrive, I find
that the first flight has landed ten minutes earlier than expected, so the day
starts immediately with a full jumbo 2 flight of passengers already waiting for
us to clear3 them. There are approximately 3000 people expected into the air-
port over the next few hours. We work to a government standard 4 requiring
us to clear an average of one passenger every 40 seconds. In that time, I need to
verify the authenticity 5 of the travel documents, match the passenger’s iden-
tity to the documents 6, put the details into the computer system and deal with
any irregularities 7. I am also expected to decide whether the passenger is a
risk in terms of Customs and a number of other government agencies, such as
Quarantine and Immigration 8 and with regards to infringements of laws 9 to
do with such things as wildlife and objectionable material 10. I am also re-
quired to ensure that the written and verbal declarations meet all the require-
ments of the law. This is quite technical and can form the basis of legal action,
so I may be required to give evidence in court about this one day.
I assist many passengers throughout the morning. These include residents
returning home, business and holiday travellers, migrants and large tour groups.
Many are tired and frustrated from their long journeys, and all they want to do
is get through the airport and on to where they’re going. I am aware that my
speed and accuracy is monitored and also that I am expected to balance the
community-protection aspect of my position with the timely and efficient fa-
cilitation of the travelling public 11 and to do so professionally and in a friend-
ly manner.
By 11 am, the arrivals hall is full of passengers awaiting clearance 12.
Despite this, I am sent to Outward Passenger Control 13 to assist with a con-
gestion 14 of passengers in the departure hall. A number of flights are due to
leave within the next hour and assistance is required to ensure that these pas-
sengers make their flights.
After a very busy hour, the flow steadies and I am back to my position at
7
the arrivals hall. While processing another flight of passengers, my supervisor

receives word that the baggage examination area requires assistance. The bag-
gage hall is full and the queues are long, so I start out by helping with crowd
control, and then help manually load baggage into the x-ray facilities.
I am instructed by the x-ray operator to search the baggage of a passenger
because of an inconsistency in the x-ray image 15. I ask the passenger standard
questions and begin my examination. During the exam, I find a quantity of un-
declared quarantine items 16 that are considered a significant risk. Since it is
an offence 17 to import these, I ask the passenger to accompany me to an exam-
ination room where, with another Customs Officer, I turn the recording equip-
ment on and question the passenger and examine the goods in question. As with
the passenger, everything I say and do in this situation can be produced as evi-
dence in court and I have to ensure that all legal requirements are met. I am re-
quired to complete all necessary paperwork before finishing for the day.
When I eventually leave, it is with the knowledge that there is an early ar-
rival tomorrow morning and that I need to be here, ready to start again, at 4 am
and that it’s likely to be just as busy!
(From: http://doclecture.net/1-40148.html)
NOTES
1
on morning shift – на утренней смене
2
jumbo – аэробус
3
to clear passengers – проводить таможенную очистку пассажиров
4
to work to a government standard – работать в соответствии с госу-
дарственными стандартами
5
to verify the authenticity – проверять подлинность
6
to match the identity to the documents – сверять личность по доку-
менту
7
to deal with irregularities – разбираться с нарушениями
8
Quarantine and Immigration – эмиграционный контроль
9
infringements of laws – несоблюдение закона
10
objectionable [əәb′dʒek∫(əә)nəәb(əә)l] material – материалы сомнитель-
ного содержания
11
timely and efficient facilitation of the travelling public – своевре-
менная и эффективная помощь пассажирам
12
to await clearance – дожидаться таможенной очистки
13
Outward Passenger Control – проверка отъезжающих
14
congestion [kəәn′dʒest∫(əә)n] – большое скопление людей
15
inconsistency in the x-ray image – нарушение изображения в рент-
геновских лучах
16
undeclared quarantine [′kworəәnti:n] items – незадекларированные
предметы, подлежащие карантину
8
15
offence – правонарушение

1. What does a government standard require a customs officer to do?
2. What passengers do customs officers assist throughout a day?
3. What items are considered to be a significant risk?
4. What requirements should written and verbal declarations meet?
5. Why is baggage loaded into the x-ray facilities?
Discussion Points
1. Which of the activities described in the text above require professional-
ism from a customs inspector?
2. In your opinion, which are the easiest or the most difficult things to do?
UNIT 2. CUSTOMS AND BOARDER PROTECTION

Reading Activities
1. Work in pairs. What do you expect to be covered in the article? What
are the major obstacles customs agents face and the equipment they use to
meet those challenges?
2. Skim the article to check your answers.
CUSTOMS: WHAT IS IT FOR AND HOW IT OPERATES

One of the little rituals all international travellers go through is customs.
To most people, is is just a minor inconvenience at a country’s borders. But
when you go through customs, you are actually taking part in a key component
of the global economy. When you see everything that customs agencies do, it’s
clear that they are one of the most essential pieces of a nation’s government.
A nation’s customs service has many responsibilities. At its most basic
level, its purpose is to regulate what comes into and goes out of a country. The
foremost element 1 of this regulation is controlling international trade. The
concept of trade is as old as civilization itself. In the modern world, internation-
al trade is based on money, but it works in pretty much the same way.
Any nation wants its own businesses to do well, so most of the time they
prefer their people buy domestic goods over competing foreign goods. But in
many cases, goods are available cheaper in another country than in your coun-
try, and people naturally want to buy them at the lower price. To tilt the balance
9
in favor of domestic businesses, governments impose tariffs 2, also called duty,

on foreign goods coming into the country.
A country’s customs agency regulates and monitors the nation’s imports.
Importing is a funny thing, because for some goods trade is governed by the
laws of supply and demand 3, while for other goods it is tightly regulated by
the government. In most cases, if people really want something from overseas,
somebody will import a supply to meet that demand. If the demand is high, the
importer can mark up the price to cover whatever duty applies, the people get
what they want, the government gets its share and everybody’s happy.
But in some instances, there may be a high demand for something that the
government decides should not be brought into the country. The most prevalent
example of this is illegal drugs. If something is illegal because the government
has deemed it a harmful substance, then the consequences of trying to import it
are severe. Regardless, the demand is high enough that people still try to smug-
gle 4 it in. So, customs agencies keep their eye on the flow of illegal materials
across borders. In addition to drugs, customs agencies may watch for weaponry,
counterfeit merchandise 5 and stolen goods. They also watch for people carry-
ing illegally gained money across borders. Criminals will try to smuggle money
from country to country in an effort to launder 6 it (deposit or invest it in legit-
imate forms, concealing its true source). In some countries, customs agents are
more concerned with people exporting money than importing money. Criminals
will take ill-gotten cash to a country with less-vigilant law enforcement 7,
where they can use it freely.
These sorts of illegal materials make up only one category of contraband
goods. Customs agents also stop the importation of legal goods that are a threat
to the nation’s security. In most countries, the importation of fruits, animals and
plants is heavily regulated due to the fear of disease or ecological imbalance.
While it may seem strange that a piece of fruit is considered a threat to national
security, the risk of biological contamination 8 is very real. In the late 1980s,
one traveller with one piece of contaminated fruit caused an infestation of Med-
iterranean fruit flies that destroyed millions of dollars worth of crops in Califor-
nia. Customs agencies test food imports, and if the samples don’t meet the gov-
ernment standards, the goods are destroyed or turned away from the port.
(By Tomas Harris http://science.howstuffworks.com/transport/flight/modern/customs.htm)
NOTES
1
foremost element – главный элемент
2
to impose tariffs – устанавливать тарифы
3
laws of supply and demand – законы спроса и предложения
4
to smuggle – провозить контрабандой
5
counterfeit merchandise – контрафактная продукция, фальсификат
6
to launder – «отмывать» (деньги, капитал)
10
7
less-vigilant law enforcement – менее бдительные правоохранитель-
ные органы
8
biological contamination – биологическое заражение

1. What are the responsibilities of a nation’s customs service?
2. Do customs agencies monitor all items being exported overseas?
3. Why do governments impose tariffs?
4. Why do criminals try to smuggle money from country to country?
5. What do agents do if samples don’t meet the government standards?
Discussion Points
1. Is it always possible for customs agencies to stop the importation of le-
gal goods that are a threat to the nation’s security? Why? /Why not?
2. In pairs, make up a list of illegal materials, which are considered to be
contraband goods.

Reading Activities
1. Look at the headline. Which of these words and phrases mean customs?
a) government department b) habits c) duties and taxes d) the area
within the airport e) sovereignty f) boarder g) money collected under a tariff
2. Read the article and do the tasks below.
CUSTOMS AND ITS TERMS

The term ‘customs’ can be confusing. Customs (as the institution) collects
customs duties on goods that enter the customs territory at customs (the loca-
tion), which is often at the border (also called customs) with the help of cus-
toms brokers 1. An individual or firm licensed by customs authorities can per-
form the functions of a broker, organizing entrance and clearance of imported
goods through customs.
Customs duties are in the customs tariff. In many countries, the customs
institution has nothing to do with the setting of tariffs – at most, they provide
budget-makers with statistical data to enable simulations. Customs may also
collect revenue other than tariff revenue (for example, VAT 2, or sales tax 3, or
excise 4). Over the years, customs has also collected domestic taxes (excise on
domestic goods, VAT), and have thus expanded into the fiscal area.
The place where charge is collected is usually known as customs (the cus-
toms house). This was traditionally at the point of entry into the territory, and
became synonymous with border crossing. However, over the years, goods
11
were cleared inside the territory, so customs may operate well outside the bor-
der area. In effect, the concept of border has evolved from a geographical no-
tion to a functional one.
What makes things more complicated is that there can be several customs
territories within the sovereignty of one state: in pre-Revolution France, there
were five customs territories, with internal borders. This still occurs: Serbia and
Montenegro are one state, with two customs territories. Breakaway provinces
may have their own customs tariffs and regimes. There can be internal borders
when VAT and sales tax differ from one province to another, and where the
destination principle is not applied. Some parts of the country may be excluded
from the customs territory (such as free zones 5). The same customs territory
may apply to several countries. The customs territory of one country may ex-
ceed the political boundaries of that country.
(Сборник текстов для чтения / Н.В. Ваганова и др. – НН: Изд-во ННГУ, 2015. – C. 12.)
NOTES
1
customs broker – таможенный брокер/агент по таможенной очистке
импортных товаров
2
VAT (value added tax) – НДС (налог на добавленную стоимость)
3
sales tax [′seilz ′tæks] – акцизные сборы; налог с продаж
4
excise [′eksaiz] – акциз
5
free zone [ˌfri:′zəәun] – зона беспошлинной торговли; СЭЗ (свобод-
ная экономическая зона)
4. Match the Russian terms with their English counterparts:

таможенный режим, таможенная территория, таможенные власти,
таможенный тариф, таможенный союз, таможенные пошлины, таможен-
ный брокер, институт таможни, таможенный сбор

1. What is the customs house?
2. What may breakaway provinces have?
3. What does customs agency collect?
4. Who performs the functions of a broker?
5. What are domestic taxes?
Discussion Points
1. Is clearance of imported goods always an easy thing, in your opinion?
2. Work in pairs. Try to explain if it is possible that the same customs terri-
tory may apply to several countries.
12
UNIT 3. THE HISTORY OF WORLD’S CUSTOMS BUSINESS


Reading Activities
1. Read the text to understand its main idea.
2. Read the questions after the text to be able to find the required infor-
mation on customs business. Follow up the sequence of facts described in
the text. Be ready to discuss how customs business developed.
THE ORIGIN OF WORLD’S CUSTOMS BUSINESS

The customs business 1 originates from the commodity economy 2 and
trade exchange, from the simplest forms of taxation. The exact time of its com-
ing into being is hardly to be determined, but it is for certain known that in the
3rd century B.C., in the city of Tarifa (in present Andalusia), in the province of
Cadiz, in southern Spain, which at that time was under the dominance of Karf-
agene, a table was first compiled, which included the goods name, the unit of
its measurement 3, and the amount of duty for its passage through the Strait
of Gibraltar 4. The table (the list of goods) systemized the order and amount of
the fee and was named in honour of the city – tariff. The customs tariff has be-
come an important tool for the state to replenish the treasury. Tariff rates have
been increasing or decreasing annually, taking into account the economic situa-
tion. The ancient states, skilfully using scale of charges 5, adapted it to their
needs and replenished the treasury. Almost 80% of the treasury proceeds 6
came from customs duties.
A good example is Carthagen, where Hannibal, using the customs tariff
system, not only replenished the treasury and led the war with Rome, but also
freed part of the population from taxes. However, the desire to collect as much
revenue as possible at the expense of customs duties had the opposite side: it
contributed to the emergence of an alternative phenomenon – smuggling – and
thereby weakened the economy of the state. The higher the fees, the higher the
prices of imported goods, and at the same time the goods penetrated the market
at lower prices by smuggling. The state suffered losses; the treasury received
less possible cash receipts. This happened not only in Carthagen, but also in
Ancient Greece, Mesopotamia and other states.
The historical excursus shows that the customs business was in close con-
nection with the socio-economic system of the state that dominated in that peri-
od. In the 5th century, natural economy turns into monetary. Money becomes the
ultimate goal of economic activity. The customs business during this period
stood on guard of accumulation.
The development of the customs business and its transformation into an
instrument for regulating commodity exchange can be traced in the VII-IX cen-
13
turies. During this period customs officers had a high status in the states.
Among city officials, the customs officer took the third place after the count
and mayor 7, the treasurer 8 – the fourth. And if the count or the mayor were
appointed, then the customs officers, and treasurers were elected from among
the citizens of the city and were also released. They reported to the citizens of
the whole city, their legal status was determined by democratic institutions.
Later, for many centuries, local authorities and rulers sought to emphasize the
unselfishness and impartiality 9 of customs officers.
In connection with the expansion of economic ties between cities and
states, the customs policy showed the desire to work out a common duty sys-
tem, and elements of customs law 10 are being built up. Customs business is an
objective process that manifests itself in the sphere of economic and trade ties
between states and within states, this is one of the mechanisms for regulating
economy, foreign trade, and finance stabilization.
The customs business develops according to its specific laws, has its own
subject and content.
(Adapted from: http://uchebnik.kz/istoriya-tamozhennogo-dela/1-predmet-i-metody-istorii-
tamozhennogo-dela-celi-i-zadachi-kursa/)
NOTES
1
customs business – таможенное дело
2
commodity economy – товарное хозяйство
3
unit of measurement – единица измерения
4
passage through the Strait of Gibraltar – провоз через Гибралтар-
ский пролив
5
scale of charges – тарифная сетка
6
treasury proceeds – поступления в казну
7
count and mayor – граф и мэр
8
treasurer- казначей
9
unselfishness and impartiality [im′pa:∫i′æliti] of customs officers –
бескорыстие и беспристрастность таможенников
10
customs law – таможенное право
3. Read the text again and answer the questions:

1. When and where does the customs business come into being?
2. Why did the customs tariff become the main instrument to replenish the
treasury?
3. What was the weakest point of collecting customs duties in ancient
times?
4. Why is the customs business in close connection with the dominating
socio-economic system?
14
5. When did the customs business turn into an instrument of regulating

commodity exchange?
6. What was the reason for creating customs law?
Discussion points
1. Discuss how tariffs became the instrument of replenishing the treasury.
2. Point out the main reasons of customs business emergence.
3. Discuss the difference between the customs and customs business.
4. Think about the role customs business plays in regulating economy, trade.

Reading Activities
1. Read the text to grasp the leading idea delineated in it. Focus on
the historical milestones of customs business development. Identify the
problems described in the text.
2. Answer the after the text questions focusing on the main details of
the text pertaining the stages of world’s customs business.
DEVELOPMENT STAGES OF WORLD’S CUSTOMS BUSINESS

Certain elements of customs business were applied at the earliest stages of
the development of human civilization. With the onset of the first state for-
mations of the Ancient World – such as Egypt, Phenicia, Crete, Mycenaean
Greece – the practice of establishing territorial and trade borders began to be
used, fees for crossing economic boundaries over land or water surface are
charged. Such a fee was called duty, which along with taxes lay the economic
basis for the existence of the state.
In the II millennium B.C. the fee was first paid by uncoated ingots of
copper 1 or precious metals 2 (the system of collecting duties in kind 3 was al-
so applied), and from the 700 B.C., with the appearance of the first coins in the
Lydian kingdom, it, began to be carried out in monetary form. Import and ex-
port duties have been established in ancient Greece since the time of Homer
(i.e. from VIII in B.C.), mainly in the form of duty on maritime 4 trade. A
special development of levying duties 5 practice started in Athens from the end
of the V century B.C. In the Hellenistic states, especially in Egypt, the duties
constituted an important part of the state income (their amount reached 50% of
the goods value). In the Roman Empire, duties (portoria) were introduced at the
crossing of the state border; their collection was given to private individuals.
Customs borders were also established between some provinces. In addition,
some cities had the right to collect import and export duties.
In the early imperial era, the amount of the fee for the Romans was usual-
ly 2-2.5%, in Syria and Egypt – 25% of the value of the goods. In the Late An-
15
tique period, a single duty of 12.5% was established throughout the Eastern
Roman Empire.
A low unified duty served as a powerful catalyst for the development of
international trade and economic relations. Within the Roman Empire, trade
reached a previously unprecedented scale. It stretched from England to India
and China, from Northern Europe to North Africa.
With the collapse of the Roman Empire, international trade began to de-
cline. The reasons are the following: the fragmentation of the empire into many
small states and principalities with its own trade and customs regime; limited
safety of trade routes; differences in the legislation of state entities.
In addition, commodity exchange significantly complicated the monopo-
lization of all spheres of trade and industry. As is known, in the Byzantine Em-
pire the emperors created corporations of artisans for the regulation of handi-
craft production. By the corporate regime, the state tried to regulate production
and develop crafts. These same corporations in the guild and shop form 6
passed into the Middle Ages, they usually owned any monopoly or privilege 7,
in the city or outside it, merchants owned commercial, artisans – industrial mo-
nopoly or privilege. Craft shops 8 took responsibility for the good quality of
their members' products and eliminated the production of the same goods
among free citizens. Shoemakers, weavers, blacksmiths, carpenters and all sorts
of other masters organized in workshops had agreements on the size of their
production and the number of workers, quality and sorts of raw materials, their
prices, the types of finished products and the prices for them. Some corpora-
tions had monopoly sales in some localities, others - in others. For strangers ad-
ditional fees, duties were set, customs outposts were arranged. Each city, each
locality had its rights and privileges, its corporations, which enjoyed a monopo-
ly position.
Such a corporate-guild system of the economic relations system had an
extremely negative impact on the freedom of movement of commodity and fi-
nancial flows, and hampered trading. In addition, the medieval land trade was
significantly complicated by customs duties, which were originally introduced
to create a foundation for the construction of roads and bridges, as well as their
maintenance in good order. However, gradually the feudal lords-landowners
turned customs duties into a source of income of their treasury. By the early
ninth century, the abuse of duties reached such a scale and became so burden-
some for commerce that the emperor Charles the Great commanded in 806 and
809 stop collecting all duties and destroy customs. However, by the end of the
XII century customs fees were again in full swim and were part of nobility
right; all the roads and rivers were covered with customs outposts, which were
often fortified and guarded by armed men.
The second factor hampering trade was the right of protection (Gelei-
tswesen). Initially, the right to give protection to travelers and merchants be-
16
longed to the imperial authorities, but already in the 13th century it became the
property of every sovereign prince. According to this right, the princes could
charge a certain amount of money from travelers in exchange for which they
were obliged to provide security for the passengers and their cargoes. Initially,
this right was a great boon for trade development, but later it was transformed
into lawless ness. Sometimes princes having taken money then robbed the pass-
ersby themselves. It went so far that the Emperor Frederick II allowed the mer-
chants to arm, and for safety, the merchants united into caravans.
Over time, scientists and statesmen began to think about ways to best or-
ganize the customs business, on the economic foundations for proper function-
ing of the customs service, which became an effective tool and conductor of the
state's economic policy.
In Western Europe already by the 10th century, associations of merchants
were formed to provide each other assistance in the transportation of goods on
the roads little protected at that time from robbery. These associations are later
transformed into special corporations, called trading or merchant shops or
guilds. For the first time merchant guilds 9 appeared in England, but already
from the XIII century their active spreading begins in Germany, France and
other countries and cities in Europe.
(From: http://uchebnik.kz/istoriya-tamozhennogo-dela/1-predmet-i-metody-istorii-tamozhennogo-
dela-celi-i-zadachi-kursa/, p.32)
NOTES
1
uncoated ingots of copper – необработанный слиток меди
2
precious metals – драгоценные металлы
3
in kind – натурой (продуктами, вещами и пр.), а не деньгами
4
maritime trade – торговля на море
5
levying duties – обложение налогами
6
guild and shop form – в форме гильдий и цехов
7
to own any monopoly or privilege – обладать монополией или при-
вилегией
8
craft shops – ремесленные цеха
9
merchant guilds – купеческие гильдии

1. When were the import and export duties established in ancient period
of customs business development?
2. What was the fee amount in the early imperial and late antique eras and
how did it benefit the development of international trade and economy?
3. Why did the international trade begin to decline with the collapse of
Roman Empire?
17
4. What is the right of protection and how did it affect the development
of customs business?
Discussion Points
1. Discuss how customs business developed in early period of human so-
ciety. Describe various forms of levying duties in ancient states and how they
influenced state treasury.
2. Discuss the reasons providing the success of customs business in Ro-
man Empire and its impact on the international relations.
3. Discuss the reasons of the customs business decline after Roman Em-
pire disintegration.
4. Speak on the significance of the right of protection in further develop-
ment of customs business.
UNIT 4. THE HISTORY OF CUSTOMS BUSINESS IN RUSSIA

Reading Activities
1. Read the text to identify the message of the author. Trace the
thread of the delineated events to be ready to answer the questions after
the text. After reading the text, try to put the facts and figures in succession
and summarize.
A SHORT HISTORY OF RUSSIAN CUTOMS BUSINESS

The history of customs business in Russia has more than 1000 years of
its existence and can be traced from the collection of fees and duties from the
traded or exchanged items in busy trade points and at the crossroads of ancient
trade routes, from the emergence there of prefabricated trade 1 or so-called
‘Lounge’ places 2, points of industrial exchange, transshipment and ware-
housing of goods 3. Historians refer their appearance to the VIII century. In
Kievan Rus, among the numerous fees and duties ‘myt’ 4 – a charge for the
transportation of goods through external or internal outposts, for the use of a
site reserved for bargaining, or for the protection afforded to merchants, was
common.
The Mongol-Tatar conquerors had a strong influence on the development
of customs business in Russia. During this period, the Turkic word ‘tamga’ 5
entered circulation, that is, the duty from which the word ‘tamzhit’ originated,
i.e., to collect a duty, ‘tamozhnya’ – a place at the fair or market where the
goods were packed, and ‘tamozhennik’ – a serviceman who collected tamga.
Customs, becoming an indispensable attribute of domestic and foreign trade,
through its activities has always had a powerful influence on the formation of a
18
favorable trade and economic regime 6 in the country. At the beginning of the
XVI century, when the creation of the Moscow State was completed, the first
attempts were made to unify the collection of duties on goods.
In the letter to the customs officers of Dmitrov town in 1521 there were
separate legal norms and the procedure for collecting duties from certain goods.
Later, in the Novgorod Customs Charter 7 on collection of duties from March
17, 1571, along with the paintings on the rates of duties on goods, for the first
time the demand for the maintenance of customs books8 was reflected. Thus,
the customs legislation gradually developed and the procedures for its applica-
tion were streamlined.
The overwhelming development of customs business in Russia began dur-
ing the reign of Peter the Great. This was promoted by the rapid development of
industry, manufactories, agriculture, Russia’s access to the Baltic Sea, numer-
ous foreign policy actions of the government, which opened the way for Rus-
sian goods to Europe.
There is quite a lot of the so-called ‘customs wars’ in the history of Rus-
sian customs. As an example there can be the relationship between Russia and
Germany in the period of 1893-1894, when in six months these countries three
times raised the rates of import customs duties in relation to each other. The
reason for this was the failure to provide Germany with privileges for the im-
port and transit of Russian goods. Despite the complexity and contradictory na-
ture of the historical path of Russian customs, its experience shows that cus-
toms business and customs policy in Russia have emerged as the most im-
portant sphere of the state’s economic policy, an instrument for regulating for-
eign trade and protecting national interests.
The creation of the customs system of Russia in the modern period is
based on its previous experience, including the one accumulated in the Soviet
period of development of our state. The formation and development of modern
customs business in our country began since the end of 1991. The disintegration
of the USSR into a number of independent states, the emergence of a new Rus-
sian statehood, the liberalization of foreign economic activity and a number of
other factors also reflected the change in the customs policy of the revitalized
Russia and necessitated the transformation of the customs system in accordance
with existing realities.
(From: http://studme.org/137610257781/ekonomika/istoriya_tamozhennogo_dela_rossii)
NOTES
1
prefabricated trade – торговля фабричным изделиями
2
‘Lounge’ places – «гостиные» места
3
transshipment and warehousing – перегрузка и складирование
4
‘myt’ – «мыт» плата за провоз через посты
5
‘tamga’ – (с тюркского) – денежная единица за провоз
19
6
economic regime – экономический строй
7
Novgorod Customs Charter – Новгородский Таможенный Устав
8
customs books – таможенные книги

1. When did customs business come into being in Russia?
2. What influenced the development of customs business in Russia?
3. Explain the meaning and origin of the words ‘tamzhit’ ‘tamozhnya’.
4. When were the first attempts to unify customs duties in Russia made?
5. Who influenced the development of customs business in Russia?
6. What is customs legislation and how did it start in Russia?
Discussion points
1. Discuss the main factors that influence the emergence of customs busi-
ness in Russia. Say whether Russia stood apart from other countries and states
in its development of customs business.
2. Dwell on the most particular features of Russian customs business.
3. Point out the factors hampering and promoting customs business in
Russia.
4. Discuss the difference between the terms customs business and cus-
toms.

Reading Activities
1. Read the text paying attention to the most important factors affect-
ing the onset and development of customs service in Russia. Find Russian
equivalents to English terms denoting Russian customs service. Be ready to
discuss the problems faced by Russian customs service during its develop-
ment.
WHAT IS THE RUSSIAN CUSTOMS SERVICE ALL ABOUT?

Russia’s Customs Service is intertwined with the history of the Russian
state. Over the centuries some of the leading figures of the country have pro-
tected its economic interests. Institutions, which have benefited from the reve-
nue generated by customs duties were: Army, Economy, Health Service, Edu-
cation and other improvements to the State. It is well known that many great ar-
chitectural monuments were financed from the money derived from taxes levied
by the Customs.
A Brief History of the Russian Customs is excellently displayed by the
exhibits to be seen in the Central Customs Museum, founded in 1996.
20
It shows various aspects of the activities of the Customs laying particular

emphasis on its part in the State’s economic, political and socio- cultural devel-
opment. These exhibits give a very vivid picture of daily life in the Xth and
XIIth centuries when the Customs began as a revenue collected by the so –
called Mytnic Brigades, who were responsible for the trading and transit of
Myto Duties. At the end of the XIIIth century and at the beginning of the XIVth
century, the Mytnic Brigades were superseded by Tamgachey collectors of the
Mongolian Khan Horde who collected the so-called Tamgha Duty. Revenue
collection was entrusted to the Russian Principalities and by the XIVth century
the right to collect the duties and be customs officials could be inherited in
some towns, villages and small administrative settlements, the volosty. From
the XVIth to the XVIIth century customs officers and their assistance, the tse-
lovalniky, had to swear an oath to the Tsar and kiss an icon on taking up office.
Some of the rarest artifacts to be seen in the museum are: the Customs Charter
of Tsar Ivan the Terrible (1571) and the Law Code of Tsar Aleksey Michailo-
vich (1649). The Trading Charter adopted on the 25th October 1653 and the No-
votorgovy Trading Act, dating back to 1667 seem to be the basic customs legis-
lative documents ever to have been agreed upon in Russia. The Prikas (the Cen-
tral State Department) was in charge of the collection of revenue in the XVIIth
century. Local authorities known as golovi and voyevodi used to be responsible
for the collection of customs duties and fees. Part time members of staff were
called diyaki and podiyachie. Customs officials who collected a great number
of fees were given a variety of rewards: bonus cups, ladles or dippers, goblets 1,
expensive cloth and bundles of valuable furs (forty sables). A particular hon-
our was an invitation to the Tsar’s festive dinner 2.
Peter the Great pioneered the modernization of the Russian Customs Ser-
vice, especially, in the organization of its personnel. In 1699, the post of Bur-
mistr (The Head of the Customs Service) was adopted.
Since 1720 the major customs houses were called Senior Customs
Observers or Inspectors 3. New appointments were made, such as: comptrol-
lers, collectors and a variety of customs dealers. The Russian reforms adopted
between 1753 and 1757 greatly contributed to the core restructuring of the Rus-
sian Customs Service. In November 1796 the Kommerts-Kollegia 4 (the Major
Russian Customs Office) was given an absolute power to control the collection
of revenues. Since 1880, the minister of Kommerts – Kollegia gained complete
control of and became the head of all the Customs houses in Russia.
In April 1918 the basic organization of the customs was fixed by the Sov-
narkom Decree of the Government Regulation of Foreign Trade. The main fo-
cus was on the Governmental control of foreign trade and smuggling. In De-
cember 1921 a Customs Department, which was responsible for the state con-
trol over the customs stations, was established as part of the Soviet Ministry of
21
Foreign Trade. From 1946 to 1986 it was under control of the USSR Ministry
of Foreign Trade.
The New benchmark 5 is dated 1991, when the State Customs commit-
tee was founded. In 2004 the Federal Customs Service succeeded the State Cus-
toms Committee.
(From: http://eng.customs.ru/index.php?option=com_content&view=article&id=60&Itemid=1835)
NOTES
1
bonus cups, ladles, dippers, goblets – дарственные чаши, ковши,
кубки
2
Tsar’s festive dinner – царский праздничный ужин
3
Senior Customs Observer – старший таможенный инспектор
4
Kommerts-Kollegia –Торговая Коллегия
5
new benchmark – новая точка отсчета
2. Read the text for the second time to answer the questions:
1. What is customs service and how does it differ from the customs busi-
ness?
2. How did the Russian customs service affect the benefit of the country?
3. What did the exhibits in the Central Customs Museum tell about the
customs service in ancient Rus?
4. What ideas about social life of Russia, its customs and traditions in the
X-XIV centuries are implied in customs service terms?
5. How is the customs service historical experience used at present?
Discussion Points
1. Discuss how the history of customs service is presented through the
museum exhibits.
2. Dwell on the meanings of the customs service historical terms and their
modern substitutes.
3. Name the typical Russian terms denoting positions, jobs, titles of the
Russian customs service and compare them with their modern substitutes. Share
your viewpoint on the continuity in customs service policy.
22
UNIT 5. CRIMINAL ACTS AT THE BORDER


Reading Activities
1. What sorts of things can be smuggled?
THE OFFENSE OF SMUGGLING

Smuggling 1 is the secret movement of goods across national borders to
avoid customs duties 2 or import or export restrictions 3. It typically occurs
when either the customs duties are high enough to allow a smuggler to make a
large profit on the clandestine 4 goods or when there is a strong demand for
prohibited goods 5, such as narcotics or weapons.
Federal law prohibits the importation of a number of items that are inju-
rious 6 to public health or welfare, including diseased plants or animals, ob-
scene 7 films and magazines, and illegal narcotics. Importation of certain items
is prohibited for economic or political purposes. For example, the United States
bans 8 trade with Cuba, which means that Cuban cigars may not be legally im-
ported. This restriction inevitably results in the smuggling of Cuban cigars into
the United States. Federal law also bans the export of military weapons or items
related to the national defense without an export permit.
In addition, federal law prohibits the importation of goods on which re-
quired customs or excise duties 9 have not been paid. Such duties are fixed by
federal law to raise revenue and to influence commerce.
Travelers at international borders can properly be stopped by customs
agents, required to identify themselves, and asked to submit to a search 10. To
combat 11 smuggling, customs agents have the authority to search an individual
and his baggage or any packages or containers sent into the country.
Smugglers use two methods to move goods. One is to move cargoes 12
undetected across borders. Smugglers move illegal narcotics from Mexico into
remote areas of the Southwest United States using airplanes, trucks, and human
"mules." These "mules" walk across an isolated region of the Mexico-U.S. bor-
der with backpacks 13 full of illegal narcotics.
The other method is one of concealment 14. For example, a smuggler may
hide illegal narcotics in unlikely places on ships or cars, in baggage or cargo, or
on a person. Some drug couriers swallow 15 containers of narcotics to avoid de-
tection of the drugs if searched.
In the event that a traveler possesses anything that he or she did not de-
clare to customs inspectors, or any prohibited items, the traveler can be com-
pelled 16 to pay the required duties, plus penalties, and can also be arrested.
Customs agents can seize 17 the illegal goods.
23
Federal law imposes harsh sanctions 18 for the offense of smuggling. An

individual can be convicted 19 merely for having illegal goods in his or her pos-
session if she or he fails to adequately explain their presence. Anyone who is
guilty of knowingly 20 smuggling any goods that are prohibited by law or that
should have come through customs, or who receives, buys, sells, transports, or
aids in the commission 21 of one of these acts can be charged with a felony 22
and can also be assessed civil penalties 23. The merchandise 24 itself, as well as
any vessel or vehicle used to transport it, can be forfeited 25 to the United States
under forfeiture proceedings 26.
(From: http://legal-dictionary.thefreedictionary.com/Smuggling)
NOTES
1
to smuggle – заниматься контрабандой
2
customs duties – таможенные пошлины
3
restriction – ограничение
4
clandestine [klæn'destɪn] – нелегальный
5
prohibited [prəәʹ hıbıtıd] goods – запрещенные товары
6
injurious [ınʹ dʒʋ(əә)rıəәs] – наносящий ущерб, вредный, губительный
7
obscene – неприличный, непристойный; порнографический
8
to ban – запрещать
9
excise duty – акцизный сбор
10
to submit to a search – подвергаться досмотру
11
to combat – бороться
12
cargo – груз
13
backpack – рюкзак
14
concealment – маскирование; сокрытие
15
to swallow ['swɔləәu] – глотать, проглатывать
16
to compel – заставлять, принуждать, вынуждать
17
to seize – конфисковать, налагать арест
18
to impose harsh – sanctions – налагать суровые санкции
19
to convict – признать виновным
20
knowingly [ʹ nəәʋıŋlı] – преднамеренно, сознательно, умышленно
21
commission – совершение какого-л. проступка
22
to charge with a felony – обвинять в преступлении
23
to assess civil penalties – подвергать гражданско-правовым санк-
циям
24
merchandise [ʹ mɜ:tʃ(əә)ndaız] – экспортно-импортные товары
25
to forfeit ['fɔːfɪt] – конфисковать
26
forfeiture proceeding – процедура конфискации
24

1. What is smuggling?
2. When does it typically occur?
3. What items and goods does federal law of the US prohibit to import?
4. Why can travelers at international borders be stopped by customs
agents?
5. What do customs agents do to combat smuggling?
6. What methods do smugglers use to move prohibited goods?
7. What can a traveler be compelled to do in the event that the traveler
possesses anything that he or she did not declare to customs inspectors, or any
prohibited items?
8. What kinds of sanctions does federal law impose for the offense of
smuggling?
Discussion Points
1. Surf the Internet to find stories about smuggling. What are the most
popular items to smuggle?
2. Choose the most interesting case and get ready to report it in class.

Reading Activities
1. Why do you think the offense of smuggling appeared many years ago?
2. Read the article and do the tasks below.
HISTORY OF SMUGGLING: SMUGGLERS AND WRECKERS

Throughout the centuries, smuggling has been considered by the British
people to be a very profitable way of life. ‘Something for nothing’ has always
had an attraction and during the 17th and 18th centuries in southern England
smuggling became a part of everyday life, and was certainly more profitable
than fishing. At one period in history, it was estimated that more illicit 1 spirits
were being smuggled into the country than came through London Docks.
During the long period of the 18th century Continental Wars 2, the short-
age of able-bodied men for home service, coupled with official corruption, al-
lowed smugglers to do very much as they liked, and so they carried on their job
in open defiance of the law 3. However one precaution 4 they did take was to
make villagers face the wall when they approached with their contraband. Then
if an individual smuggler was arrested later, the villagers could truthfully swear
5
that they had seen nothing, for hearing was not evidence.
Wrecking 6 was another part of the Cornish 7 smuggling trade, as goods
that were washed ashore from a wrecked ship were regarded as common prop-
25
erty. The sight of a ship foundering 8, would bring the nearby population to
the beach, and before long 9, using pick-axes and hatchets the ship would be
dismembered and any goods on it, carried away.
The law in those days deemed 10 it illegal to claim salvage 11 from a
wrecked ship if anyone was alive on it. Therefore, the law virtually con-
demned12 any survivors found to death! There are legends that lights would be
tied to horses tails in order to lure 13 the ships onto the rocks. This was a rare
occurrence as it was found more successful to light the beacons 14 on the shore
and then hopefully the ship would founder.
Ghost stories were often used by the smugglers to hide their operations.
At Hadleigh Castle a pair of ‘phantoms’, – the White Lady and Black Man –
made dramatic appearances just before a shipment of illicit liquor arrived, and
duly disappeared when all the liquor had been moved away.
John Pixley was a notorious Essex smuggler in the 18th century and when
he was finally caught and sentenced 15 to hanging he managed to obtain his re-
lease from prison by enlisting 16 in the Custom Service. There his knowledge of
smuggling methods and his natural ruthlessness 17 made him the terror of his
former companions.
(From: http://www.historic-uk.com/CultureUK/Smugglers-Wreckers/)
NOTES
1
illicit – незаконный, противоправный, запрещённый
2
Continental Wars – войны в Европе
3
in open defiance of the law – грубо попирая закон
4
precaution [prıʹ kɔ:ʃ(əә)n] – мера предосторожности
5
to swear [swɛəә] – клясться
6
wrecking – кораблекрушение
7
the Cornish – корнуолльцы (жители полуострова Корнуолл; юго-
западная часть Великобритании)
8
the sight of a ship foundering – вид, идущего ко дну корабля
9
before long – скоро, вскоре
10
to deem [diːm] – думать, полагать, считать
11
salvage ['sælvɪʤ] – вознаграждение за спасение имущества
12
to condemn [kəәn'dem] – приговаривать
13
to lure ['luəә] – заманить
14
beacon[ʹ bi:kəәn] – сигнальный огонь
15
to sentence – выносить приговор, приговаривать
16
to enlist [ınʹ lıst] – (добровольно) поступать на военную службу
17
ruthlessness – жестокость
26

1. Why did smuggling become a part of everyday life during the 17th and
18th centuries in southern England?
2. Why did smugglers carry on their job in open defiance of the law dur-
ing the long period of the 18th century Continental Wars?
3. What precaution did smugglers take when they approached with their
contraband? And why?
4. Why did wrecking become another part of the Cornish smuggling
trade?
5. What did the law in those days deem illegal to claim?
6. What stories did the smugglers use to hide their operations?
7. What did John Pixley do to obtain his release from prison?
Discussion Points
1. Have you ever heard or read any stories of notorious smugglers in the
remote past?
2. Present your story in the class. Surf the Internet to help you.
UNIT 6. WORLD CUSTOMS ORGANIZATION AND

CUSTOMS UNIONS

Reading Activities
1. What do these abbreviations stand for? Use a good dictionary to help
you.
a) WCO b) GATT c) OECD d) CCC
2. What do you know about WCO?
WCO AND ITS HISTORY

The history of the WCO began in 1947 when the thirteen European Gov-
ernments represented in the Committee for European Economic Co-operation
agreed to set up a Study Group. This Group examined the possibility of estab-
lishing one or more inter-European Customs Unions based on the principles of
the General Agreement on Tariffs and Trade (GATT).
In 1948, the Study Group set up two committees – an Economic Commit-
tee and a Customs Committee. The Economic Committee was the predecessor
1
of the Organization for Economic Cooperation and Development (OECD), the
Customs Committee became the Customs Cooperation Council (CCC).
In 1952, the Convention formally establishing the CCC came into force.
The Council is the governing body of the CCC and the inaugural 2 Session of
27
the Council was held in Brussels on 26 January 1953. Representatives of seven-

teen European countries attended the first Council Session of the CCC.
After years of membership growth, in 1994 the Council adopted the
working name World Customs Organization to more clearly reflect its transition
to a truly global intergovernmental institution.
The World Customs Organization is an intergovernmental organization
headquartered in Brussels, Belgium. It is now the voice of 180 Customs admin-
istrations, which operate on all continents and represent all stages of economic
development. Today, WCO Members are responsible for processing more than
98% of all international trade.
As the global centre of Customs expertise, the WCO is the only interna-
tional organization with competence in Customs matters and can rightly call it-
self the voice of the international Customs community.
The WCO’s governing body relies on the competence and skills of a Sec-
retariat and a range of technical and advisory committees 3 to accomplish its
mission. The WCO Secretariat is headed by a Secretary General, who is elected
by the WCO membership to a five-year term. The current WCO Secretary Gen-
eral is Kunio Mikuriya from Japan, who took office on 1 January 2009. The
WCO is governed by the Council, which brings together all Members of the
Organization once a year, in a meeting chaired by an elected Chairperson.
As a forum for dialogue and exchange of experiences between national
Customs delegates, the WCO offers its Members a range of Conventions and
other international instruments, as well as technical assistance and training ser-
vices provided either directly by the Secretariat, or with its participation. The
Secretariat also actively supports its Members in their endeavours 4 to modern-
ize and build capacity within their national Customs administrations.
Besides the vital role 5 played by the WCO in stimulating the growth of
legitimate 6 international trade, its efforts to combat 7 fraudulent activities 8
are also recognized internationally. By promoting the emergence of an honest,
transparent and predictable Customs environment, the WCO directly contrib-
utes to the economic and social well-being 9 of its Members.
Finally, in an international environment characterized by instability and
the ever-present 10 threat of terrorist activity, the WCO’s mission to enhance 11
the protection of society and the national territory, and to secure and facilitate12
international trade, takes on its full meaning.
(From: http://www.wcoomd.org/en/about-us/what-is-the-wco.aspx)
NOTES
1
predecessor ['priːdɪˌsesəә] – предшественник
2
inaugural [ɪ'nɔːgjur(əә)l] – вступительный, знаменующий начало
3
advisory committee – консультативный комитет
4
endeavour [ɪn'devəә ] – попытка, старание; стремление
28
5
vital role – жизненно-важная роль
6
legitimate [lɪ'ʤɪtəәməәt] – законный, легальный; легитимный
7
to combat – бороться
8
fraudulent ['frɔːdjəәləәnt] activities – мошенничество
9
well-being – благополучие
10
ever-present – вездесущий, повсеместный
11
to enhance [ɪn'hɑːn(t)s] – увеличивать, усиливать, улучшать
12
facilitate [fəә'sɪlɪteɪt] – содействовать, способствовать

1. When did the history of the WCO begin?
2. When was the Customs Cooperation Council established?
3. Why did the Council adopt the working name World Customs Organi-
zation?
4. Where is the WCO’s head office?
5. What are WCO Members responsible for?
6. What does the WCO’s governing body rely on?
7. What does the WCO offer its Members?
8. How does the WCO contribute to the economic and social well-being
of its Members?
Discussion Points
1. Work in pairs and complete the sentences:
a) The WCO was set up to . . .
b) The mission of the WCO is to . . .
c) The WCO focuses on . . .
2. Prepare a project on the WCO. Speak about its structure, emblem, ad-
ministration, membership and cooperation with other organizations. Use the of-
ficial site of the WCO http://www.wcoomd.org/en.aspx if necessary.

Reading Activities
1. What customs unions do you know?
2. Why do countries establish customs unions?
WHAT IS THE EU CUSTOMS UNION?

Customs union, a trade agreement 1 by which a group of countries
charges a common set of tariffs to the rest of the world while granting free trade
among themselves. The European customs union is the largest in the world by
economic output 2, which gives it considerable negotiating power.
29
The customs union facilitates 3 free trade between EU states by ensur-

ing4 that they all charge the same import duties 5 to countries outside the un-
ion. The countries also agree not to impose tariffs 6 on goods travelling be-
tween countries in the union. The agreement reduces administrative and finan-
cial trade barriers such as customs checks and charges.
This is different from a free trade area 7, which means no tariffs, taxes or
quotas 8 are charged on goods and services moving within the area but allows
its participants to negotiate their own external trade deals. It is also not the same
as the single market 9, which is broader, encompassing 10 the free movement
of goods, services, capital and people. In practice, it is possible to be outside the
customs union but still have access to the single market, as Norway is. This
means it can negotiate its own trade deals but has to accept free movement of
people and must comply with EU legislation 11.
Conversely, Turkey, Andorra and San Marino have customs union
agreements with the EU but are not part of the single market. These agreements
only cover certain goods. Turkey's agreement with the EU for example, ex-
cludes agricultural products, services and public procurement 12.
(From: http://www.independent.co.uk/news/business/news/customs-union-brexit-latest-david-davis-
news-why-care-if-uk-leaves-it-european-union-deal-a7529361.html)
NOTES
1
trade agreement – торговое соглашение, торговый договор
2
economic output – экономическая деятельность
3
facilitate [fəә'sɪlɪteɪt] – содействовать
4
to ensure – гарантировать
5
to charge the same import duties – взимать одинаковые импортные
пошлины
6
to impose a tariff – вводить пошлину
7
free trade area – зона свободной торговли (cтраны-участницы зоны
свободной торговли, в отличие от стран-участниц таможенного союза,
продолжают использовать свои национальные тарифы в отношении им-
порта из стран, не участвующих в соглашении)
8
quota ['kwəәutəә] – квота (максимальное количество импорта, разре-
шённое для провоза в страну)
9
single market – единый рынок (форма экономической интеграции,
при которой несколько стран отменяют таможенные тарифы во взаимной
торговле, снимают ограничения на перемещение капитала и трудовых ре-
сурсов)
10
to encompass [ınʹ kʌmpəәs] – выполнять, осуществлять
11
to comply with EU legislation – действовать в соответствии зако-
нодательством Европейского союза
30
12
public procurement – государственные закупки (приобретение то-
варов правительством и контролируемыми им агентствами и государ-
ственными предприятиями для собственного потребления)

1. What is the definition of customs union?
2. What customs union is the largest in the world by economic output?
3. How does the customs union facilitate free trade between EU states?
4. What kind of agreement do the EU countries come to?
5. What obstacles does the agreement remove?
6. What is the difference between customs union and free trade area?
7. What is the difference between customs union and single market?
8. Is it possible to be outside the customs union but still have access to the
single market? What does it mean?
9. Is it possible to have customs union agreements with the EU but have
no access to the single market?
Discussion Points
1. Surf the Internet to find information about the Eurasian Customs Union
(EACU) and get ready to give a 5-minute talk on the topic.
2. How does Russia benefit from its membership of the EACU?

Reading Activities
1. What do you know about globalization?
2. Are you in favour of globalization or against it?
GLOBAL INTEGRATION: BENEFITS AND DRAWBACKS

Kunio Mikuriya, Secretary General of the World Customs Organization
talked to RT 1 about the benefits and drawbacks of global integration.
According to Mikuriya, globalization can be seen as an opportunity to aid
the development of the world economy. It leads to improving the business and
investment climate. “At the same time, globalization means there are some who
may exploit that opportunity for the illicit goods trade such as drugs or coun-
terfeits 2. That’s why customs should work together to address the vulnerabil-
ity 3 of globalization”, he said on the sidelines 4 of the 76th session of the
World Customs Organization (WCO) in Moscow.
The Secretary General said globalization should be beneficial for con-
sumers but not criminal organizations. According to him, the backlash 5 against
globalization comes mostly from issues such as unemployment and inequality.
31
To soften anti-globalization sentiment 6, global policies should maximize the

benefit and address vulnerability, he added.
Russia’s role in that process has become more prominent 7, particularly
when it comes to fighting illicit trade, Mikuriya said. He praised the attempts to
create a single market with the help of the Russia-led Eurasian Economic Union
(EEU) which means «more connectivity8 among its members». «I’m very con-
fident that we [WCO] will continue to deepen our relationship with the EEU»,
said the head of WCO.
The EEU trade bloc was established in 2015 by the Customs Union of
Russia, Kazakhstan, and Belarus. It was later joined by Armenia and Kyrgyz-
stan. In October Vietnam became the first non-regional country to join the bloc
which is designed to ensure the free movement of goods, services, capital and
workforce between member countries. More than 40 countries and international
organizations, including China, Indonesia, and Iran have expressed interest in a
free trade deal with the EEU.
(From: https://www.rt.com/business/369332-globalization-russia-trade-eeu/)
NOTES
1
RT (Russia Today) – российский международный многоязычный
информационный телеканал
2
counterfeit ['kauntəәfɪt] – подделка, фальшивка
3
to address the vulnerability – решить проблему уязвимости
4
on the sidelines – в кулуарах
5
backlash – отрицательная реакция (на что-либо)
6
sentiment ['sentɪməәnt] – отношение, мнение
7
prominent ['prɔmɪnəәnt] – заметный, бросающийся в глаза
8
connectivity – возможность установления связи

1. How does Kunio Mikuriya see globalization?
2. What are the benefits and drawbacks of globalization, according to
Mikuriya?
3. What should customs do to address the vulnerability of globalization?
4. What role does Russia play in the process of globalization?
5. Why did Kunio Mikuriya praise the attempts to create a single market
with the help of the Russia-led Eurasian Economic Union?
Discussion Points
1. Give a short summary of the text.
2. Discuss advantages and disadvantages of globalization.
32
UNIT 7. CUSTOMS REGULATIONS IN THE RUSSIAN FEDERATION


Reading Activities
1. Before you read the article, answer the questions:
a) What customs organizations and unions is Russia a member of?
b) What types of imported goods are exempt from customs duties and VAT?
OVERVIEW OF CUSTOMS REGULATIONS

Customs regulations 1 in Russia are generally based on international
standards and the Russian customs legislation 2 contains provisions 3 which
are similar to the provisions of the EU Customs Code 4. The Russian Federa-
tion is a member of the World Customs Organization, the International Conven-
tion on Harmonized Commodity Description and Coding System 5 (Brus-
sels, 1983), and the Convention on Temporary Import (Istanbul, 1990). The
Russian Federation also follows the Kyoto convention on simplification and
harmonization of customs procedures.
In addition, Russia is a member of the Eurasian Customs Union of Bela-
rus, Kazakhstan, and Russia. The Customs Union came into existence on 1 Jan-
uary 2010. Its priorities were the elimination of intra-bloc tariffs 6, establishing
a common external tariff policy 7 and the elimination of non-tariff barriers 8.
It was launched as a first step towards forming a broader single market inspired
by the European Union, with the objective of forming an alliance between for-
mer Soviet states.
Imported goods are generally subject to 9 import customs duties and im-
port VAT. Certain categories of goods (such as alcohol, tobacco, personal cars,
and gasoline) are also subject to excise duties 10. Customs duty rates 11 vary
from 0% to 20% of the customs value 12 of the goods. Import VAT is generally
18% and is calculated on the basis of the sum of the customs value and the cus-
toms duty. Current customs tariffs set zero duty rates for books, medicines, cer-
tain technological equipment, and some other goods. Humanitarian aid, goods
which are needed to rectify 13 the consequences of natural calamities, accidents
and disasters, as well as diplomatic goods are exempt from customs duties and
VAT.
Certain categories of manufacturing equipment (including components
and spare parts) for which there are no equivalent produced in Russia (accord-
ing to a list approved by the Russian government) are exempted from 14 VAT
on importation into Russia. Certain types of technological equipment are also
exempt from customs duty. Certain categories of goods (e.g., oil, natural gas,
timber) are subject to export customs duties 15.
33
Customs valuation 16 in Russia is based on the GATT/WTO rules. The

customs value of imported goods is usually determined as the value of the
goods as indicated in the invoice 17 plus certain other costs associated with the
importation of the goods but not included in the transaction price. These addi-
tional costs are typically the cost of delivery of the goods to the border (e.g.,
transportation and insurance costs), royalties 18 or other payments for use of in-
tellectual property, the cost of materials provided free of charge by the purchas-
er to the seller, etc. This method of calculation of the customs value of imported
goods is called the transaction value method 19.
(Adapted from: ‘Doing Business in the Russian Federation – EY’)
NOTES
1
customs regulations – таможенные правила/инструкции
2
customs legislation – таможенное законодательство
3
provisions – положения
4
EU Customs Code – таможенный кодекс ЕС
5
Harmonized Commodity Description and Coding System –
Гармонизированная система описания и кодирования товаров
6
intra-bloc tariffs – тарифы внутри блока
7
external tariff policy – внешняя тарифная политика
8
non-tariff barriers – нетарифные барьеры
9
to be subject to – подлежать
10
excise duties – акцизные сборы
11
duty rate – ставка пошлины
12
customs value – таможенная стоимость
13
to rectify – исправлять; устранять
14
to be exempted from – освобождаться от
15
export customs duties – вывозные таможенные пошлины
16
customs valuation – таможенная оценка
17
invoice – счет, счет-фактура
18
royalties – авторский гонорар; роялти
19
transaction value method – метод определения таможенной стои-
мости товара по цене сделки

1. What are customs regulations in Russia based on?
2. What were the priorities and objectives of the Eurasian Customs Un-
ion?
3. What are imported goods generally subject to?
4. What influences customs duty rates and import VAT?
5. What types of goods do current customs tariffs set zero duty rates for?
34
6. What categories of goods are subject to export customs duties?

7. How is the customs value of imported goods usually calculated?
Discussion Points
1. Surf the Internet and get ready to give a 2-minute talk on the problems
with customs regulation in different countries.
2. Find information on methods of customs valuation and get ready to re-
port it in class.

Reading Activities
1. Explain the notion ‘customs clearance’. What does customs clearance
imply?
2. Read the article and name the customs procedures in Russia prescribed
for cross-border transfer of goods.
CUSTOMS PROCEDURES
All cross-border transfers of goods 1 and vehicles in Russia are carried
out under one of the customs procedures 2 prescribed by customs legislation.
Each customs procedure provides different terms for clearance 3, which have a
considerable effect on the tariff and non-tariff barriers under import and export
transactions.
1. Release for domestic consumption 4
The customs procedure of release for domestic consumption is used when
goods are imported into Russia without the intention of their being re-exported.
This is the most frequently used and most straightforward procedure 5. Under
this procedure, after the payment of customs duty, import VAT and customs
clearance fees, the goods are considered to be in free circulation 6 in Russia.
2. Bonded warehouse 7
When goods are imported under the bonded warehouse customs proce-
dure, the imported goods are kept in a special warehouse under supervision of
the customs authorities until their sale to the final customers in Russia, or their
re-exportation outside Russia. The payment of customs duties and import VAT
is postponed 8 until the actual sale of the goods to the final customers in Russia
and their removal 9 from the customs bonded warehouse. Goods kept in a cus-
toms bonded warehouse must remain in unchanged condition; i.e., it is prohib-
ited 10 to manufacture, assemble, or transform them. The period of storage of
goods in a customs warehouse cannot exceed 11 three years. After the expira-
tion 12 of the storage period 13, the goods should be placed under another cus-
toms procedure. If the goods are released for domestic consumption, customs
duties and VAT are due 14.
3. Temporary importation 15
35
The temporary importation procedure is a customs procedure under which

the use of goods in Russia is permitted with full or partial exemption from cus-
toms duties and import VAT. The time period for temporary importation cannot
exceed two years (or 34 months for leased fixed assets 16).
A full exemption 17 is granted 18 in limited cases for goods which are in-
tended to be used in non-sales operations. Typical examples of temporary im-
portation with full exemption are importations of goods for an exhibition or for
testing in Russia. A partial exemption 19 is granted in other situations when, at
the moment of the importation of the goods to Russia, it is intended that the
goods will be maintained in Russia for a limited period of time and will be re-
exported afterwards. Under the partial exemption, the importer has to pay cus-
toms payments in monthly installments 20 of 3% of the total amount calculated
as if the goods were released for free circulation. These amounts are not refund-
ed if the goods are re-exported. Once the period of temporary importation has
expired, the goods can be either re-exported out of Russia or released for free
circulation in Russia. If the goods are finally released for free circulation, the
outstanding amount of customs payments should be paid together with late
payment interest 21. This procedure is widely used in practice, in particular in
the case of importation for leasing operations 22 in Russia.
4. Customs procedures of processing 23
There are three different procedures of processing:
1) Processing of goods in Russia for export
Under this procedure, companies whose business involves processing of
goods in Russia, can, under certain conditions, import goods into Russia for
their processing without payment of customs duty and import VAT. A bank
guarantee may be required to secure the payments 24 of customs duties and
taxes which can be due in case of violation of the conditions for this procedure.
Once the goods have been processed into finished products, they should be ex-
ported. If the finished products are released for free circulation in Russia, cus-
toms duty and import VAT are due on the value of the raw materials 25, as well
as late payment interest.
2) Processing of goods for domestic consumption
Under this customs procedure, customs duties are due only once the fin-
ished products are released for free circulation in the Russian market. Thus,
customs duties apply to the finished goods. Imported raw materials for pro-
cessing are exempt from customs duties but are subject to import VAT. To ap-
ply this procedure, a special decision of the government is required.
3) Processing of goods outside Russia
The procedure of processing of goods outside Russia allows exportation
of goods for their processing and subsequent re-importation into Russia. Cus-
toms duties and import VAT are due only on the value added by the processing
36
operations but not on the value of imported goods. This procedure is useful for
goods which need to be exported for repair outside Russia.
(Adapted from ‘Doing Business in the Russian Federation – EY’)
NOTES
1
transfer of goods – передвижение/перемещение товаров
2
customs procedures – таможенные процедуры
3
terms for clearance – условия таможенного оформле-
ния/таможенной очистки/растаможивания
4
release for domestic consumption – выпуск для внутреннего по-
требления
5
straightforward procedure – прямой метод
6
free circulation – свободная циркуляция
7
bonded warehouse – таможенный склад для хранения нерастамо-
женных товаров (не оплаченных пошлиной)
8
to postpone – откладывать; отсрочивать
9
removal – вывоз; перемещение
10
to prohibit – запрещать
11
to exceed – превышать
12
expiration – истечение; окончание
13
storage period – срок хранения
14
due – подлежащий выплате
15
temporary importation – временный импорт; временный ввоз
16
leased fixed assets – арендованные основные средства
17
full exemption – полное освобождение
18
to grant – предоставлять
19
partial exemption – частичное освобождение
20
monthly installment – ежемесячная выплата
21
late payment interest – пеня за просрочку платежа
22
leasing operations – лизинговые/арендные операции
23
processing – переработка
24
secure payment – обеспечивать платеж
25
raw materials – сырье

1. According to the article, what do customs procedures provide?
2. What is the most frequent procedure for goods imported into Russia?
What happens to the goods after you pay all the prescribed customs duties and
import VAT?
37
3. What is the essence of the bonded warehouse customs procedure?

When are customs duties and import VAT due under this procedure? What
happens after the expiration of the storage period?
4. What is the usual time period for temporary importation of goods?
When is full or partial exemption from customs duties and import VAT grant-
ed?
5. What payments does the importer have to make under the partial ex-
emption? Is this money refunded if the goods are re-exported? What happens
when the period of temporary importation has expired?
6. What customs procedures of processing are discussed in the article?
7. Under which procedure can companies import goods into Russia for
their processing without paying customs duty and import VAT? What do they
have to pay if the finished products are not exported?
8. When are customs duties due under the procedure of processing of
goods for domestic consumption? Do companies have to pay customs duties
and VAT for imported raw materials?
9. What payments should be made under the procedure of processing of
goods outside Russia? When is this procedure useful?
Discussion Points
1. The common issues faced by importers.
2. Ways to prevent delay in customs clearance procedures.
UNIT 8. PASSING CUSTOMS CONTROL IN

THE RUSSIAN FEDERATION

Reading Activities
1. Before you read the article, answer the questions:
a) When are you obliged to complete a Customs Declaration Form?
b) What items should be declared?
c) What items require special permission for import and export?
CUSTOMS DECLARATION
When you arrive in the Russian Federation, you have the option of filling
in a Customs Declaration 1. A Customs Declaration Form is an official docu-
ment that lists and gives details of goods that are being imported and exported.
You are only obliged to complete a Customs Declaration Form if you are bring-
ing goods or possessions that are subject to declaration 2. If you have some-
thing to declare, you pass through the ‘red corridor’ at the airport or customs
38
point 3 at the border. If you don’t have anything to declare, you may cross the
border through the ‘green corridor’.
The following items are subject to declaration and limited entry 4 to Rus-
sia: • Cash foreign currencies (if equivalent or more than $3000 US) or rubles
(if more than 500 minimum salaries) • Stocks and securities 5, including trav-
elers cheques 6 • Alcohol (if more than 2 liters) • Cigarettes (if more than 100),
tobacco (if more than 250g) • Caviar (if more than 250g), sturgeon 7 (if more
than 250g).
If you have less than the allowed amount of the items listed above, you do
not need to declare it when you come / leave Russia and you don’t have to pay
extra money to be able to bring it through. If you need to bring more than
$3000, you can always keep them on credit cards, as there’s no limit on the
amount of money you have there and ATMs 8 are readily available throughout
the country.
Some of the items that are being brought to Russia permanently, for sale
or commercial use, may incur 9 customs tax, which can go up to 30% of the to-
tal price (that is usually determined by the customs officials). The goods that
are brought in Russia for professional use or for sale should be declared and
will be subject to the customs fees 10 if their total value 11 exceeds 65 thousand
rubles or if their total weight is more than 50 kilograms. It is up to the customs
officers to determine which goods are considered to be for professional use, and
which goods are for personal use, and this border is a bit blurred 12.
The main thing to consider is that this regulation is created to avoid ille-
gal import. So if you are bringing ten new packed cell phones the total value of
which is more than $2300, you will most likely be taxed. But if you bring in the
items that you can prove are for your personal use, you don’t need to pay any
tax. For instance, if you bring in a laptop, you don’t need to declare it and no
tax should be paid, even if you know it costs more than $2150 US. However, if
you bring in two laptops, the customs may consider that you may sell the se-
cond laptop, or you will be using it for commercial activity. In that case, they
will sum up their total cost and you will have to pay 30%. If you bring in a pro-
fessional video camera, even if its value is less than $2000, the customs officers
may consider that it is an item for commercial use, and may oblige 13 you to pay
a 30% tax on the value (which they will determine). The only way to evade the
tax 14 is to prove that it’s for your own personal use.
In case you do not want to pay the customs tax, you can leave the item at
the border and take it back when leaving the country. In this case you will need
to get an official paper from the customs which describes exactly what item was
taken, its value, and the reason for it being ‘detained’ 15 at the border.
The following items are necessary to declare and are subject to special
permission 16 valid 17 in Russia or your doctor’s prescription when bringing in
(and out): firearms, ammunition, explosives and any goods made from their
39
parts, strong medicines (anesthetics, sleeping pills, etc.), psychotropic medi-

cines, items, that have cultural value (usually, more than 70 years old), poisons,
strong sedatives, radioactive materials, precious metals and precious stones ex-
cept as part of personal jewelry, technical telecommunication devices (radio
phones, stations, cable TVs with a frequency more than 900Ghz (except cell
phones), printed materials (of fascist, racial, pornographic content), endan-
gered species 18 of flora and fauna. If you have any of the items above, you
should seek to obtain the special permission at the point of sale or through the
appropriate Ministry (e.g. Ministry of Culture for items of cultural value).
(Adapted from http://waytorussia.net/Practicalities/Customs.html)
NOTES
1
to fill in/complete a Customs Declaration – заполнить таможенную
декларацию
2
to be subject to declaration – подлежать декларированию
3
customs point – таможенный орган/пункт/пост
4
limited entry – ограниченный ввоз
5
stocks and securities – акции и ценные бумаги
6
travelers cheque – дорожный чек
7
sturgeon – осетр
8
ATM (automated/automatic teller machine) – банкомат
9
to incur – подвергаться
10
customs fees – таможенные сборы
11
total value – общая стоимость
12
blurred – размытый; нечеткий
13
to oblige – обязывать
14
to evade the tax – уйти/уклониться от уплаты налога
15
to detain – задерживать
16
special permission – специальное разрешение
17
valid – действительный; действующий
18
endangered species – исчезающие виды

1. What is meant by a Customs Declaration Form?
2. What do you pass through if you have something to declare?
3. How much money in cash can one have when they come / leave Rus-
sia? What can they do if they need to bring more than that?
4. What items may incur customs tax, which can go up to 30% of the to-
tal price?
5. What border is a bit blurred, according to the article?
40
6. Who determines which goods are for professional use or for sale, and
are subject to the customs fees?
7. What examples are given in the text?
8. What are you supposed to do if you want to leave the item at the bor-
der and take it back when leaving the country?
Discussion Points
Work in pairs. Discuss your personal experience related to passing the
customs control.

Reading Activities
1. Look through the following sample of the customs declaration form.
What items should one declare and submit for inspection?
SAMPLE CUSTOMS DECLARATION FORM
Keep for the duration of your stay in Russia or abroad.

Not renewable 1 in case of loss.
Persons giving false information in the Customs Declaration or to Customs of-
ficer shall render themselves liable 2 under laws of Russia.
Full Name _______________________________________________________
Citizenship ______________________________________________________
Arriving from ____________________________________________________
Country of destination 3____________________________________________
Purpose of visit (business, tourism, private, etc.) _________________________
My luggage (including hand luggage) submitted 4 for Customs Inspection
consists of .... pieces.
With me and in my luggage I have:
1. Weapons of all descriptions and ammunition…………...........................
2. Narcotics and appliances for the use thereof 5
………………….............................
3. Antiques and objects of art (painting, drawings, icons, etc.)....................
4. Russian currency, Russian State Loan bonds 6, etc.
................................................
5. Currency other than Russian rubles (bank notes, exchequer bills 7,
coins), payment vouchers 8 (cheques, bills, letters of credit 9, etc.), se-
curities 10 (shares, bonds, etc.) in foreign currencies, precious metals
(gold, silver, platinum, metals of platinum group) in any form or condi-
tion, crude 11 and processed natural precious stones (diamonds, brilliants,
rubies 12, emeralds 13, sapphires and pearls 14), jewellery and other arti-
cles made of precious metals and precious stones, and scrap 15 thereof, as
well as properly papers:
41
Description Amount/Quantity For official use

In figures/in words
Russian rubles, other currency, payment vouchers, valuables and any objects
belonging to other persons…………………………………………………….....
I am aware that, in addition to the objects listed in the Customs Declaration, I
must submit for inspection: printed matter, manuscripts, films, sound record-
ings, postage stamps, graphics, etc. plants, fruit, seeds, live animals and birds,
as well as raw foodstuffs of animal origin and slaughtered fowl 16.
I also declare that my luggage sent separately consists of … pieces.
Date …. Owner of luggage (signed) ….
(From http://www.studfiles.ru/preview/4619887/page:2/)
NOTES
1
renewable – восстановимый
2
to render oneself liable – нести ответственность
3
destination – назначение
4
to submit – представлять
5
thereof – таковых
6
Russian State Loan bonds – Российские облигации государственно-
го займа
7
exchequer bill – казначейский вексель
8
payment voucher – платежный документ
9
letter of credit – аккредитив (именная ценная бумага, удостоверя-
ющая право лица, на имя которого она выписана, получить в банке ука-
занную в ней сумму)
10
securities – ценные бумаги
11
crude – необработанный
12
ruby – рубин
13
emerald – изумруд
14
pearl – жемчуг
15
scrap – лом
16
slaughtered fowl – убитая дичь
2. Read the sample again and fill it in. Write your information in block
capital letters.
42
PART II. TEXTS FOR TRANSLATION

FROM RUSSIAN INTO ENGLISH

Translate the extract about the history of a customer inspector job.
ФЕДЕРАЛЬНАЯ ТАМОЖЕННАЯ СЛУЖБА
Таможня – это государственное учреждение, которое контролирует

провоз грузов, включая багаж и почтовые отправления, через государ-
ственную границу и взимает таможенные пошлины и сборы. Чаще всего
таможни расположены на пограничных пунктах автодорог и железнодо-
рожных станций, в портах, в международных аэропортах и крупных цен-
трах страны. В каждой стране свои таможенные правила, а специалисты,
которые там работают, обеспечивают порядок прохождения грузов и
транспорта через границу. В сферу их деятельности входят и финансовые
вопросы: платежи, оформление документов на товары и т.д.
Кроме контроля перемещения грузов, таможенник проверяет вы-
полнение таможенных законов и правил, принимает грузы на временное
хранение, изымает запрещенные (или ограниченные) к ввозу или вывозу
товары, взимает таможенные пошлины, сборы, штрафы (если правила
нарушены), проверяют таможенные документы.
Истоки профессии уходят далеко в прошлое, когда купцы, пересекая
границу, расплачивались с правителями частью прибыли. И в наше время
таможня – учреждение государственное, контролирующее провоз грузов и
взимающее таможенные пошлины. Несмотря на то, что многие люди,
особенно те, которые регулярно имеют дело с таможенниками, часто
воспринимают их враждебно, никто не думает упразднить эту, на самом
деле, очень важную специальность. Ведь таможенник не ограничен фис-
кальной функцией (пополнением государственного бюджета), он также
предотвращает незаконный ввоз товаров и тем самым минимизирует
угрозу терроризма и обеспечивает национальную безопасность.
(From http://sociodiagnostika.info/profession/profession-customs-inspector/)

Translate the article about smuggling.
КОНТРАБАНДА
Термин «контрабанда» занимает одно из центральных мест в эконо-
мике таможенного дела. Контрабанда означает действия, предпринимае-
43
мые кем-либо вопреки решению властей, связанные с незаконным ввозом

или вывозом товаров без уплаты таможенных сборов и пошлин.
Ввоз или вывоз товаров в обход уплаты установленных властями
сборов и пошлин – очень древний бизнес. Зародился он одновременно с
появлением первых государственных образований и попытками законода-
тельного регулирования внешней торговли.
Отдельные купцы, судовладельцы, жители приграничных районов и
целые организованные сообщества контрабандистов становились на опас-
ный путь ухода от налогов и пошлин. Возможность приобретения допол-
нительных барышей с одной стороны, и преследования властей, с другой,
делали во все времена контрабанду занятием высоко рискованным. Пра-
вительства устанавливали за таможенные правонарушения суровые нака-
зания.
Контрабанда и в настоящее время считается в большинстве стран
мира тяжким преступлением и преследуется законом максимально жест-
ко.
(From: http://vadim-galkin.ru/politics/customs/smuggling-and-counterfeiting/)

Translate the extract about the history of customs duties.
Тенденции к расширению экономических связей между государ-

ствами и княжествами начинают вызревать в Европе в XII-XIII веках. В
таможенной политике укрепляется стремление выработать общую по-
шлинную систему на внешних границах государства.
В английской Великой Хартии вольностей 1215 года содержится упоми-
нание об «уплате дьявольски несправедливых пошлин» на товары, ввози-
мые и вывозимые из Англии. В 1275 году английский парламент предо-
ставил королю Эдуарду 1 право установить пошлины на импортируемое
вино и экспортируемую английскую шерсть. Однако таможенная центра-
лизация в европейских государствах будет продолжаться ещё много веков.
Несмотря на внутригосударственные сложности, внешнеторговые
связи купечества в XV-XVIII вв. стали основой экономической политики
феодальных европейских государств, получившей название меркантилиз-
ма.
В период раннего меркантилизма в XV-XVI вв. в Испании, Португа-
лии, Англии, Голландии, Франции власти считают, что основой обще-
ственного богатства являются деньги. Поэтому государства активно вме-
шивались во внешнюю торговлю, устанавливая правила, жестко стимули-
рующие накопление денег в казне. «Ничтожные размеры того количества
золота и серебра, которое находилось в обращении, привели к запрету вы-
воза этих металлов». Отечественным купцам запрещалось вести торговлю
44
за рубежом на иностранные судах, чтобы исключить необходимость упла-

ты денег за пользование этими судами; торговцы обязывались при прода-
же своих товаров за границей часть выручки привести домой в виде бла-
городных металлов или денег. Иностранные купцы были обязаны платить
таможенные пошлины и сборы за пользование складочными местами, га-
ванями, паромами деньгами, а в Англии были приняты законы, обязыва-
ющие иностранцев истратить вообще все привезенные с собой деньги.
Провоз товаров предусматривался только через строго определенные
пункты. Таможенные чиновники Англии в XV веке по статуту Генриха 4
обязаны были смотреть, чтобы деньги, монета не вывозилась иностранца-
ми.
(From http://knigi-uchebniki.ru/istoriya-tamozhennogo-dela/4-harakter-tamozhennyh-poshlin-v-
epohu-merkantilizma-v-hvxv-vekah/)

Translate the article about the World Customs Organization.
ВСЕМИРНАЯ ТАМОЖЕННАЯ ОРГАНИЗАЦИЯ

В 1947 году по запросу Генерального соглашения по тарифам и тор-
говле (ГАТТ) была создана рабочая группа по таможенным вопросам с
участием тринадцати государств. Работа этой группы привела к подписа-
нию в Брюсселе Конвенции, согласно которой был создан Совет таможен-
ного сотрудничества (СТС). 26 января 1953 года состоялась инаугураци-
онная церемония при участии 17 членов-основателей Совета.
В 1994 году СТС был переименован во Всемирную таможенную ор-
ганизацию. За всю историю существования организации её членами стали
более 170 таможенных служб мира, которые контролируют около 98 %
международной торговли.
Всемирная таможенная организация является межправительственной
международной организацией со штаб-квартирой в Брюсселе, Бельгия.
Членами ВТО являются таможенные службы практически всех стран ми-
ра.
Секретариат ВТО возглавляется Генеральным секретарем, который
избирается членами организации сроком на пять лет. Эту должность с 1
января 2009 года занимает г-н Кунио Микурия (Kunio Mikuriya) из Япо-
нии. ВТО управляется Советом, на который ежегодно собираются все
члены организации. Для руководства работой Совета избирается предсе-
датель и 6 вице-председателей.
Главной целью ВТО является повышение эффективности работы та-
моженных служб стран-членов организации. ВТО играет лидирующую
роль в развитии и совершенствовании техники таможенного дела и тамо-
45
женного законодательства. Инструменты и передовой опыт ВТО призна-

ны в качестве основы для работы современных таможенных служб.
(From: https://ru.wikipedia.org/wiki/Всемирная_таможенная_организация)

Translate the text about the customs policy in the Russian Federation.
ТАМОЖЕННАЯ ПОЛИТИКА
Таможенная политика представляет собой целенаправленную дея-

тельность государства по регулированию внешнеторгового обмена (объе-
ма, структуры и условий экспорта и импорта). Таможенная политика яв-
ляется неотъемлемой частью экономической и внешнеторговой политики
государства, и поэтому она зависит от целей и задач общей экономиче-
ской стратегии правительства.
Основными инструментами реализации таможенной политики яв-
ляются таможенные пошлины, сборы (тарифное регулирование), процеду-
ра таможенного оформления и таможенного контроля, различные тамо-
женные ограничения и формальности, связанные с практикой внешнетор-
гового лицензирования и квотирования (нетарифное регулирование).
Одной из задач таможенной политики Российской Федерации явля-
ется рационализация товарной структуры российского импорта. В этих
целях, как правило, снижаются или полностью отменяются таможенные
пошлины на товары, ввоз которых необходим для развития российской
экономики; в то же время сохраняются высокие ставки на те товары, кото-
рые могут составить конкуренцию отечественным производителям.
Таможенная политика выполняет также фискальную функцию:
уплачиваемые таможенными органами таможенные платежи (таможенные
пошлины, НДС, акцизы, таможенные сборы и др.) являются важным ис-
точником государственных доходов.
Наконец, еще одной задачей таможенной политики является обеспе-
чение условий для эффективной интеграции России в мировую экономи-
ку. В интересах развития и укрепления международной экономической
интеграции Российская Федерация создает с другими государствами та-
моженные союзы, зоны свободной торговли, заключает соглашения по
таможенным вопросам.
(http://libsib.ru/urisprudentsiya/tamozhennoe-pravo-konspekt-lektsiy/1-7-tamozhennaya-
politika-rossiyskoy-federatsii)
46
СПИСОК ИСТОЧНИКОВ
1. Мюллер В. К. Англо-русский и русско-английский словарь: 150

000 слов и выражений. М.: Эксмо, 2009. – 1200 с.
2. Сборник текстов для чтения / Н.В. Ваганова и др. – Нижний Нов-
город: Изд-во ННГУ, 2015. – C. 12.
3. Forman J. The Essentials of Trading. From the Basics to Building the
Winning Strategy. – New Jersey: John Willie & Sons Inc., 2006. – 321 p.
4. Mackenzie I. Professional English in Use. Cambridge University
Press, 2006. – 140 p.
5. Mascull B. Business Vocabulary in Use. Cambridge University Press,
2002. – 170 p.
6. Стандик Г.В. Методические указания на английском языке для
студентов специальности транспортные системы [Электронный ресурс].
Режим доступа: http://zavantag.com/docs/index-4418626.html?page=8
7. Wise GEEK [Электронный ресурс]. – Режим доступа:
http://www.wisegeek.com/what-does-a-customs-inspector-do.htm
8. A day in the life of a customs officer at Brisbane airport [Электрон-
ный ресурс]. Режим доступа: http://doclecture.net/1-40148.html
9. How customs works [Электронный ресурс]. – Режим доступа:
http://science.howstuffworks.com/transport/flight/modern/customs.htm
10. StudFiles [Электронный ресурс]. – Режим доступа:
http://www.studfiles.ru/preview/4619887/page:2/
11. Russia Today [Электронный ресурс]: российский международ-
ный многоязычный информационный телеканал. – Режим доступа:
https://www.rt.com/
12. The Free Dictionary by Farlex [Электронный ресурс]: электрон-
ный толковый словарь. – Режим доступа: http://www.thefreedictionary.com/
13. The History and Heritage Accommodation Guide [Электронный ре-
сурс]: путеводитель по истории Великобритании. – Режим доступа:
http://www.historic-uk.com/
14. The Independent [Электронный ресурс]: сайт электронного изда-
ния газеты. – Режим доступа: http://www.independent.co.uk/
15. Wikipedia [Электронный ресурс]: электронная энциклопедия. –
Режим доступа: https://en.wikipedia.org
16. World Customs Organisation [Электронный ресурс]: официаль-
ный сайт Всемирной таможенной организации. – Режим доступа:
http://www.wcoomd.org/en.aspx
17. В.В. Галкин [Электронный ресурс]: персональный сайт доктора
экономических наук, профессора Галкина Вадима Витальевича. – Режим
доступа: http://vadim-galkin.ru/
47
Учебное издание
Горохова Наталья Эдуардовна

Маевская Вера Аркадьевна
Курсанина Елена Евгеньевна
Иванова Ирина Анатольевна
ИНОСТРАННЫЙ ЯЗЫК
(АНГЛИЙСКИЙ)
PREFACE TO CUSTOMS
Учебное пособие
Издано в авторской редакции
Подписано в печать 22.06.17. Формат 6084 1/16.

Усл. печ. л. 3,0. Тираж 80 экз. Заказ 799.
Издательство СПбГЭУ. 191023, Санкт-Петербург, Садовая ул., д. 21.
Отпечатано на полиграфической базе СПбГЭУ

Gorokhova Maevskaya Customs PDF

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МИНИСТЕРСТВО ОБРАЗОВАНИЯ И НАУКИ РОССИЙСКОЙ ФЕДЕРАЦИИ

ФЕДЕРАЛЬНОЕ ГОСУДАРСТВЕННОЕ БЮДЖЕТНОЕ

КАФЕДРА АНГЛИЙСКОГО ЯЗЫКА № 2

Н.Э. ГОРОХОВА, В.А. МАЕВСКАЯ,

Г70 Иностранный язык (английский). Preface to Customs : учебное

Учебное пособие включает тексты на языке оригинала, а также спе-

Рецензенты: зав. кафедрой педагогики, психологии и переводоведения

PART I. Texts for translation and discussion………………….. 4

Unit 1. Introduction into customs……………………………...... 4

Unit 2. Customs and boarder protection………………………… 8

Unit 3. The history of world’s customs business………………... 12

Unit 4. The history of customs business in Russia……………… 17

Unit 5. Criminal acts at the border……………………………… 22

Unit 6. World Customs Organization and Customs Unions……. 26

Unit 7. Customs regulations in the Russian Federation…………. 32

Unit 8. Passing customs control in the Russian Federation……... 37

PART II. Texts for translation from Russian into English…….. 42

PART I. TEXTS FOR TRANSLATION AND DISCUSSION

A CUSTOMS INSPECTOR: WHAT IS THE JOB LIKE?

3. Read the article again and answer the questions:

4. Translate into English the dominant activities of a customs inspector:

2. Read the article. What do the following numbers refer to?

ONE DAY IN THE LIFE OF A CUSTOMS OFFICER

the arrivals hall. While processing another flight of passengers, my supervisor

3. Read the article again and answer the questions:

UNIT 2. CUSTOMS AND BOARDER PROTECTION

2. Skim the article to check your answers.

CUSTOMS: WHAT IS IT FOR AND HOW IT OPERATES

in favor of domestic businesses, governments impose tariffs 2, also called duty,

3. Read the article again and answer the questions:

2. Read the article and do the tasks below.

CUSTOMS AND ITS TERMS

4. Match the Russian terms with their English counterparts:

5. Read the article again and answer the questions:

UNIT 3. THE HISTORY OF WORLD’S CUSTOMS BUSINESS

THE ORIGIN OF WORLD’S CUSTOMS BUSINESS

3. Read the text again and answer the questions:

5. When did the customs business turn into an instrument of regulating

DEVELOPMENT STAGES OF WORLD’S CUSTOMS BUSINESS

3. Read the text again and answer the questions:

UNIT 4. THE HISTORY OF CUSTOMS BUSINESS IN RUSSIA

A SHORT HISTORY OF RUSSIAN CUTOMS BUSINESS

2. Read the text again and answer the questions:

WHAT IS THE RUSSIAN CUSTOMS SERVICE ALL ABOUT?

It shows various aspects of the activities of the Customs laying particular

UNIT 5. CRIMINAL ACTS AT THE BORDER

2. Skim the article to check your answers.

THE OFFENSE OF SMUGGLING

Federal law imposes harsh sanctions 18 for the offense of smuggling. An

3. Read the article again and answer the questions:

2. Read the article and do the tasks below.

HISTORY OF SMUGGLING: SMUGGLERS AND WRECKERS

3. Read the article again and answer the questions:

UNIT 6. WORLD CUSTOMS ORGANIZATION AND

2. What do you know about WCO?

WCO AND ITS HISTORY

the Council was held in Brussels on 26 January 1953. Representatives of seven-

3. Read the article again and answer the questions:

2. Why do countries establish customs unions?

WHAT IS THE EU CUSTOMS UNION?

The customs union facilitates 3 free trade between EU states by ensur-

3. Read the article again and answer the questions:

2. Are you in favour of globalization or against it?