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Velikova_Angliyskiy_dlya_menedzherov_tamozhennoy_sluzhby.doc
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Text comprehension

1. What goods are customs duties and taxes levied on?

2. What customs payments can you name?

3. Why are special antidumping and compensational duties paid?

4. What is the taxable basis of customs duties and taxes?

5. Who determines the customs value of goods?

6. What information should the declarant submit to appraise the customs value of his goods?

7. What rates are calculations of customs duties and taxes based on?

8. What should be done if calculation of customs duties and taxes involves foreign currency?

9. Does the Customs Code stipulate the terms of payment of customs duties and taxes levied on different categories of goods?

10. What currencies are dutiable payments made in?

11. In what cases and how shall a penalty fee be charged?

12. Are there any time limits for disbursing penalty fees?

Vocabulary and grammar acquisition

1. Read the words paying attention to the pronunciation of the bold-typed letters. Consult a dictionary if necessary.

Right, levied, fees, excise, antidumping, measures, foreign, accordance, regard, comprises, determined, approved, factual, furnished, ought, authentic, legal, stipulated, currency, conversion, purposes, said, acceptance, dispatched, partial, exemption, possession, wholesale, upon, quoted, pursuant, prescribed, refinance, period, disbursed, concurrently.

2. Translate the following expressions into Russian.

Customs duties and taxes levied on the goods conveyed across the customs border; customs fees; antidumping and compensational duties; the Federal Law on Measures for Protecting Economic Interests of the Russian Federation in Foreign Trade Operations with Goods and Commodities; methods of appraising customs value; authentic documentarily certified information; calculations of the payable amounts of customs duties and taxes; the legal tender of the Russian Federation; classification code of the goods and commodities; the terms of payment; goods dispatched by international mail; electric power lines; goods imported with partial conditional exemption from customs duties and taxes; non-payment (delay of payment) of customs duties and taxes; within prescribed time limits.

3. Find English equivalents in the text.

Таможенные платежи; экспортные пошлины; налог на добавленную стоимость; акцизный налог; в соответствии с Таможенным кодексом Российской Федерации; подлежащий взиманию таможенных пошлин и налогов; товары, перевозимые через таможенную границу; налогооблагаемая база; декларант; Таможенный тариф Российской Федерации; Таможенный кодекс Российской Федерации; конвертация заявленной иностранной валюты; обменный курс; Центральный банк Российской Федерации; физические лица; в личных целях; трубопроводный транспорт; операции оптовой и розничной продажи; закон Российской Федерации «О валютном регулировании и валютном контроле»; штраф; ставка рефинансирования; одновременно.

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