Task 21 a) Read the information about drugs.
What are narcotics?
The medical term “narcotic” refers to drugs derived from poppy plant. Narcotics are used to relieve intense pain or suppress coughs. The group of narcotics that comes from the resin of the Asian poppy includes opium, morphine, heroin and codeine. Other narcotics are manufactured synthetically.
What is opium?
The opium poppy grows in the hot dry climates of Turkey, China, India, Iran and Mexico. Sap from the seed pods are collected to make raw opium which is a painkiller and very addictive. Opioid receptors are throughout the brain, spinal cord, nervous system, and intestines.
What is morphine?
Morphine is the most effective drug derived from opium. It is the most active ingredient in most narcotic drugs. Morphine relaxes the muscles, decreases physical activity, relieves pain and nervousness, and creates a sense of euphoria. In limited amounts, morphine and other legal opiates are still used in prescription medicines.
What is heroin?
Heroin is made from morphine. Pure heroin is a white powder with a bitter taste. Heroin may be sniffed or injected. It slows the body functions including breathing and heartbeat, affects the brain. Diseases commonly found among heroin addicts include blood poisoning, the HIV virus, hepatitis, syphilis, and malaria. AIDS is now the leading cause of death among heroin addicts. Due to its low cost, heroin is widely abused.
What is marijuana?
It is a plant called Cannabis sativa, and grows wild in temperate and tropical climate. When prepared as a drug, marijuana consists of dried and crushed leaves, flowers, stems, and seeds. The potency of marijuana varies depending on the type and part of plant used. Public opinion often shows marijuana to be a mild non-addictive substance. This is false. Marijuana is a gateway drug. When it is inhaled into the lungs, marijuana reaches the brain within 14 seconds and remains in the body tissues for up to 30 days. Marijuana alters moods, coordination, memory, and self-perception. As use increases, it causes hallucinations, delusions, anxiety, and paranoia.
What is cocaine?
Cocaine is the strongest stimulant of natural origin, obtained from leaves of Erythroxylon coca. The plant grows naturally in Chile, Peru, and Bolivia, and may be cultivated in other countries as well. Chewing coca leaves hid the effects of working at high altitude since it raise the body temperature, give energy, and reduce hunger and fatigue. Cocaine increases the heartbeat, blood pressure, and strains the heart muscles, producing a brief, but intense, euphoria followed quickly by severe depression. Cocaine users increase the risk of sudden heart attacks (regardless of age), due to its stimulating effect. When ingesting cocaine, an individual may stay awake for hours or even days until exhaustion sets in, and an individual sleeps for many hours.
What is crack?
Crack is a chemically made purer form of cocaine more suitable for smoking. It is more concentrated and more lethal than cocaine. Individuals call it “crack” for the cracking sound it makes when smoked. Crack is the white or tan residue. It is dried and broken into pieces to be sold on the street. The effects of crack are dramatic. The euphoria is increased, the depression is severe, the side effects are more dangerous, the chances of dependence are higher. The stress to the heart can cause chest pain when the heart is beating irregularly.
What are anabolic steroids?
Anabolic steroids are synthetic variations of the male hormone, testosterone. People do not abuse anabolic steroids for the same reason as other drugs. They want to be stronger and look better, and take anabolic steroids to stimulate muscle growth. Very often young people take steroids without being aware of the dangers. Typically, steroids are taken in cycles of 4 to 18 weeks, and then stopped. But when steroid and training stop, muscles fade away. Uncontrollable aggression, emotional confrontation with family or friends, are commonly reported as side effects of steroids.
What are hallucinogens?
Hallucinogens – both natural and synthetic – are substances that excite the central nervous system, and alter the mind, usually causing euphoric feelings and sometimes severe depression. A user may speak of “seeing sounds and hearing colors”. Acute anxiety, restlessness and sleeplessness are common, until the drug wears off.
What is LSD?
LSD is probably the best known and most potent hallucinogen. It is sold on the streets in tablets, capsules, and liquid. It is odorless, colorless, tasteless. It is often added to absorbent materials – such as paper, sugar cubes and small decorated squares. The effects of LSD are unpredictable. They depend on the amount taken, the user’s personality, mood, and expectations. The user feels the effects of the drug 30 to 90 minutes after digestion.LSD users experience severe terrifying thoughts and feelings, fear of losing control, fear of insanity or death, and despair.
b) Work in groups. Make a chart to systemize the information about drugs.
c) Suppose you are working for an anti-drug campaign and your task is to prepare a 3-minute talk for the meeting with local teenagers. Use the information from the chart.
Task 22. a)Read the text.
The behavior detective.
Have you ever wanted to a detective? Would you like to ”read” other people’s body language? This short guide will soon help you spot a few clues.
Evidence about how we feel can often be found in our hands and face, even if we try to hide it. For example, try asking a few people to smile at you. Can you tell if their smiles are genuine or fake? No? Look at the corners of their eyes. If small wrinkles can be seen, then it may be a “real” smile. If you can’t see any wrinkles, it can’t be a genuine smile.
A good detective can also spot lies. If someone is being honest, he/she can look you directly in the eyes. Another simple clue is that people often touch their mouths when a lie is told. As people get older, it’s possible that they may touch their noses, rather than their mouths.
Can you see people whose arms are folded tightly across their chest? This makes a barrier between them and the rest of the world. If someone has his thumbs up, you can be sure that he is feeling confident. However, if his hands are closed in tight fists, he is feeling angry, so be careful!
b) Work in groups. Discuss what the body language below may/might/could mean. Compare your ideas.
1. A girl is fiddling with her hair or jewellery.
2. A boy can’t look you straight in the eyes when he is telling you something.
3. A woman has covered her whole face with her hands.
4. A man is sitting with his hands behind his head.
5. A girl has her mouth open wide and is covering it with her hands.
c) 1. Can you read other people’s body language easily? Give examples.
2.What is the most common sign in your body language or the body language of your friends?
VOCABULARY
| means of conveyance | транспортноесредство |
| unlawful syn. illegal | незаконный |
| false | фальшивый, поддельный |
| to evade | уклоняться, избегать |
| storage | хранение |
| to sell / sale | продавать / продажа |
| forbidden syn. prohibited | запрещенный |
| object of smuggling | объект контрабанды |
| jewelry | драгоценности |
| precious | драгоценный |
| inside pockets | внутренние карманы |
| double bottoms | двойные основания |
| inaccessible areas | труднодоступные места |
| sophisticated | сложный технически, изощренный, передовой, современный |
| port of entry | место пересечения границы людьми, грузами или транспортными средствами (в США – таможенный пост) |
| Personal Search | личный досмотр |
| high-tech equipment | высоко технологичное оборудование |
| flexible fiber-scope | волоконно-оптическая видеокамера |
| density meters | прибор, измеряющий плотность |
| remote operated cameras | камеры с дистанционным управлением |
| mirror kits | наборы зеркал |
| biometric scanning technology | биометрические технологии сканирования |
| criminal record database | данные о привлечении к уголовной ответственности |
| to find guilty | признать виновным |
| to take to court | привлечь к суду |
| to turn into Federal property | обращать в федеральную собственность |
| to entail | повлечь за собой |
| death penalty syn. capital punishment | смертная казнь |
| X-ray scanning system | сканирующая рентген установка |
| class distinction | принадлежность к различным социальным слоям общества |
UNIT 11
CUSTOMS PAYMENTS
Text 1
Task 1. Read and translate the text.
Revenue collection and protection of economic interests of the country have always been the principle functions of the Customs.
The legal act the Customs appliesto fulfill its fiscal function is the Statute of the Customs Union “On Customs Tariff”.
Tariff is a duty or a tax, levied on goods that are imported or exported across theborder of a country or a group of countries that have formed a customs union.
Historically there have been three types of tariffs: transit, export and import. The most significant of these are import tariffs which are classified as either protective or revenue. Protective tariffsare designedto protect domestic industries and agriculture from foreign competition by raising the price of imported goods. Revenue tariffs are designed to obtain revenue and provide a major source of income for the federal government. These two types are closely related. Protective tariffsraise revenue and revenue tariffs give some protection to domestic producers.
There is one more type of tariff – a preferential tariff. It is an importduty, at especially low rate,which is applied in respect of goods imported from a country that is being favored. Usually preferential tariff is exchanged exclusively within the countries of the customs union and is not extended to outside countries.
The amount of tax collected is called the customs duty. If the duty is imposed according to thephysical quantity of the goods (per ton, per meter, per item, etc.), it is called specific duty. When the duty is charged by weight, it is calculated of the net weight of the article excluding the weight of any container.
If they are levied according to the value of the goods, they are known as ad valorem* duties. When an article contains more than one ingredient, the duty is calculated on the proportionate value of the dutiable ingredients. For advalorem duty the value of an article is assessed according to the price of the article on the open market. This value includes freight, insurance, commission, packing, containers and other costs.
In the Russian Federation all Customs duties are payable both in Russian and foreign currencies. Payments are accepted in cash and by cheque.
VAT (Value Added Tax) is indirect tax on the final consumption of goods and services in the home market.
The excise taxis levied on most imported items considered luxury goods, such as cars, jewelry, alcohol and tobacco. Goods will be released only after the payment of duties.
* Ad valorem is a Latin term meaning “according to the value”.
Working on the text
Task 2. Write out from the text: a) all international words;
b) economic terms.
Task 3. Give the Russian equivalents of the following:
a) protection of economic interests;
b) to protect domestic production from foreign competition;
c) to obtain revenue;
d) the physical quantity of the goods;
e) is charged by weight;
f) the proportionate value of dutiable ingredients;
g) final consumption of the goods and services;
Task 4. Many English words can be used both as a verb and a noun without any change in the form. Mark how these words are used in the text:
V- verb; N – noun.
interest
function
amount
act
tax
cost
group
form
price
design
service
border
raise
value
freight
Task 5. Find in the text the English equivalents of the following:
обеспечение поступления налоговых сборов в государственный бюджет; основная функция таможни; применять; взимать; отечественный производитель; иностранные конкуренты; обеспечить источник дохода; налагать; количество; начислять; чистый вес; стоимость товара; транспортировка; страховка; иностранная валюта; НДС; косвенный налог; потребление
Task 6. Find the words in the text that follow the verbs below:
a) to form
b) to protect
c) to provide
d) to raise
e) to apply
f) to obtain
g) to contain
h) to levy
i) to design
j) to assess
k) to include
l) to accept
Task 7. a)Match to make word combinations:
revenue weight
home duties
proportionate consumption
final collection
net market
protective acts
excise tariffs
legalvalue
b) Make sentences with these word combinations.
Task 8. Find the words or phrases in the text that mean the following:
1) to put into operation
2) to keep safe
3) to move from a lower to a higher level
4) to decide or fix the amount of a tax or a fine
5) to bring in from a foreign country
6) law passed by the government or other law-making body
7) the total annual income of the country
8) one of the parts of a mixture
9) written order to a bank to pay money
10) using up (of food, energy, materials)
Task 9. Put the words in the correct order to make sentences.
1. classified, either, tariffs, revenue, are, or, often, protective, as.
2. protection, tariffs, producers, some, revenue, to, domestic, give.
3. collected, duty, the, tax, called, amount, a, is, of, the.
4. Russian, cash, all, payable, in, both, check, duties, the, Customs, or, Federation, are, by, by.
5. excise, on, products, and, such, in, there, duties, jewelry, Russia, oil, alcohol, are, tobacco, automobiles, as.
Task 10. Say if it is true or false. Correct the false statements.
1. Protective tariffs are designed to provide a major source of income for the federal budget.
2. Revenue tariffs are aimed at protecting domestic production from foreign competition.
3. Ad valorem duties are levied according to the value of goods.
4. Specific duties are imposed according to the value of goods.
5. When duty is charged by weight it is calculated including the weight of the container.
6. When an article contains more than one dutiable ingredient, the duty is calculated on the proportionate value of the dutiable ingredients.
7. Freight, insurance, commission, packing and containers are not included in the value fixed for assessing ad valorem duty.
8. All customs payments in the Russian Federation are accepted in cash only.
9. Excise is the duty charged on goods such as oil products, tobacco, alcohol, jewelry and automobiles.
10. Value Added Tax is a tax on the final consumption of goods and services in the home market.
Task 11. Answer the questions:
1. What functions of the Customs have always been the principle ones?
2. What legal act do the Customs authorities apply?
3. What is tariff?
4. What are protective tariffs designed for?
5. What are revenue tariffs meant to do?
6. What is a preferential tariff?
7. What duties are called specific?
8. How are ad valorem duties assessed?
9. What other costs are included in the value when ad valorem duties are
assessed?
10. Is the weight of containers included when the duty is charged by weight?
11. How are duties calculated when articles contain dutiable ingredients?
12. How can payments be made?
13. What is excise?
14. What excise duties are there in Russia?
15. What is VAT?
Task 12. Translate the sentences from Russian into English:
1. Первостепенными функциями таможни всегда являлись сбор доходов и
защита экономических интересов государства.
2. Увеличивая цену импортируемого товара, таможенный тариф защищает отечественного производителя от внешней конкуренции.
3. Целью фискального тарифа является пополнение государственного бюджета.
4. Специфические пошлины на товар исчисляются на единицу веса или любой другой меры.
5. «Адвалорная» пошлина исчисляется со стоимости товара.
6. Если пошлина исчисляется с веса, она исчисляется без учета веса упаковки.
7. Все сопутствующие расходы, такие как стоимость транспортировки, страховка, комиссионные, стоимость упаковки и т.д., включаются в общую стоимость товара.
8. Таможенные платежи принимаются как в рублях, так и в иностранной валюте.
9. Акциз и НДС – косвенные налоги, включаемые в стоимость товара.
10. НДС – налог на конечную реализацию товаров и услуг.
Text 2
Task 13. a) Read and translate the text.
UK STRATEGY TO TACKLE TOBACCO SMUGGLING
It has been 12 years since the United Kingdom (UK) launched its first strategy to tackle tobacco smuggling. This innovative approach was introduced at a time when the illicit market was growing rapidly and was predicted to increase substantially if no action was taken.
HM Revenue & Customs (HMRC) estimates the size of the problem on an annual basis by calculating the “tax gap”. This is the difference between the tax collected and the tax that should be collected. Since 2000, the illicit market for cigarettes has reduced from 21% to 10%.
As the UK has some of the highest tobacco prices in the world, the country is a major target market for illicit products. Tobacco is therefore a top operational priority for HMRC and the UK Border Force.
Organized criminal gangs are continually diversifying and finding new ways to circumvent controls to maintain their profits. Historically, the illicit market was made up of genuine UK premium brands of cigarettes smuggled from European countries. Today, it is made up of a diverse mix of genuine and counterfeit UK brands, non-UK brands and “illicit whites” (cigarettes manufactured legitimately in one country by independent tobacco manufacturers and supplied for the purpose of being smuggled into another country).
A range of tough sanctions have been introduced to punish those involved in the illicit trade. Criminals found guilty of smuggling or handling illicit tobacco can face a variety of sanctions, including: prosecution with a custodial sentence of up to seven years; seizure of criminal cash and confiscation of assets; assessment for the unpaid duty; penalties of up to 100% of the tax evaded; fines of up to 5,000 pound sterling for selling illicit tobacco not bearing a complaint fiscal mark; prohibition on the retail sale of tobacco products; travel restrictions on repeat tobacco smugglers.
To counter abuse of the European Union (EU) cross-border shopping arrangements, the minimum levels for travelers from EU have been reduced from 3,200 to 800 cigarettes.
(WCO NEWS)
b) Make a glossary. Choose seven words to remember.
c) Answer the questions:
1. What does the problem have to do with the topic of the unit?
2. What measures have been taken by the British government lately?
d) Study the model and make sentences.
| TO SUGGEST | something to somebody (a noun, e.g. a project) |
| doing something | |
| somebody does something | |
| that somebody should do something |
Model: I suggest going there.
I suggest we go there.
I suggest that we should go there.
c) Use the words from the text to speak about UK strategy to tackle tobacco smuggling.
| to launch to introduce to calculate to find to punish to reduce |
d) What can you suggest:
- to tackle the problem of drug abuse;
- to prevent smuggling;
- to convince people give up smoking;
- to make students study properly.
Vocabulary and Grammar
Task 14. Find the word that doesn’t fit the group and explain why.
1) bill, ticket, banknote, currency, share, coin
2) gold, platinum, silver, emerald, zinc
3) painting, drawing, explosive, manuscript, sculpture
4) metal-detector, revolver, knife, pistol, gun, rifle
5) declaration, penalty, vet-certificate, driving license, passport
6) to search, to arrest, to detain, to vaccinate, to rummage
Task 15. Study the information in the table.
| noun | meaning | modifiers |
| QUANTITY | an amount of something that can be counted or measured | large, small, vast |
| AMOUNT | a quantity of something such as time, money, substance | large, considerable, small, tiny |
| NUMBER | a word or a sign that shows an amount or quantity | large, small, high, exact, round; odd(1,3,5),even (2,4,6); |
| SUM | an amount of money | large, small, modest, considerable |
| FIGURE | an official number that shows amount | round, single, double |
b) Choose the right word.
1. Government __________ understate the problem.
2. A large ___________ of jewelry was stolen from the shop.
3. The __________ show that oil prices are rising quickly.
4. We don’t know the exact __________ of containers to be examined.
5. The customs officers discovered huge __________ of drugs concealed in the consignment of frozen seafood.
6. You will have to pay the __________ of $50 for the goods above the fixed quota.
7. A large __________ of students combine their studies with work.
8. What is your mobile _________?
9. Drug dealers had an income of six __________ or more.
10. A large __________ of money is spent on tobacco every year.
11. The __________ of people visiting this region increases in summer.
Task 16. a) Read and translate the text, use the dictionary. Choose an idiom to complete the text.
a) pull the strings
b) draw the line
c) make both ends meet
d) all wool and a yard wide
e) call on the carpet
f) sell like hot cakes
Until very recent times there were few regulations, governing quality of consumer goods. Manufacturers and merchants operated on the principle, “Let the buyer beware”. Standards varied widely, both in terms of quality and quantity. This was particularly true on the textile trade. It was easy for manufacturers to mix mohair or mill waste with wool, then sell the product as “first quality”. At the same time they might reduce the width of his cloth to thirty-five or even thirty-four inches.
About 1850 leading English textile makers began a reform movement. They produced cloth which they guaranteed to be free of fillers and woven full measure. As a result _______________________________________ entered common speech as synonym for “genuine”.
b) Explain the meaning of the other idioms in the list.
Task 17. a) Match left and right to make sentences.
| 1. The change of customs tariffs is based on | D | a) the engine volume and the date of manufacture. |
| 2. The duty sum per item for cars depends on | b) it is best to make inquiries before you leave. | |
| 3. If payment is made by cheque, the goods | c) until the charges have been settled. | |
| 4. The warehouse operator will simply refuse to release the goods, | d) the necessity to protect home producers. | |
| 5. The customs value includes the stated price of particular goods plus any applicable shipping and handling costs | e) the better should be the packing. | |
| 6.Some countries have special regulations governing the import and export of currency, so | f) which may be added to the value of the shipment. | |
| 7. The higher the value of goods, | g) will be held until the cheque has been cleared. |
b) Study the model. Find the similar example in the table above.
Model: The sooner we start doing the job, the sooner we will finish it.
c) Make 5 sentences of your own.
1. The harder you work, …..
2. The older you get, …
3. The more money a person has, …
4. …
5. …
Task 18. Express reproach (упрек) using modal verb might.
Model: Why did you not follow my instructions?
You should/might have followed my instructions.
1. Why did you include the weight of the container?
2. Why didn’t you apply the proper tariff?
3. Why didn’t you ask the senior officer for assistance in valuing that thing?
4. Why didn’t you count the foreign currency in cash?
5. Why didn’t you check the supporting documents?
6. Why didn’t you use the proper method of customs valuation?
7. Why didn’t you make inquires on the exporter?
Task 19. Put the verbs in brackets into the correct Active or Passive form.
Excise duties first (to impose) in Britain in 1643 to provide money for Parliamentary forces in the Civil War. Over the years many items (to become) liable to excise duty including hair powder, male servants, tea, coffee, chocolate, beer, wine as well as spirits and tobacco.
While customs officers (to work) at ports and later airports, excise officers (to base) all over the country. The officers (to visit) local traders and (to calculate) the amount of money due. Some traders, such as candle makers and soap makers (to control) every few hours to keep track of how much (to produce). In 1909 the Board of Excise (to combine) with the Board of Customs to form the Board of Customs and Excise.
Task 20. Make a written translation of the text and think about the title for it.
The letter of credit (L/C) is the most generally used method of payment in the export trade. It starts with the buyer who instructs his bank to issue the L/C for the amount of the purchase and in favor of the seller. The buyer’s bank sends this instruction, a special printed form containing full details of the transaction, to its agent (a bank cooperating with it) in the seller’s country. On receiving the instruction, the agent bank informs the seller about the credit. The seller can now carry out the buyer’s order, knowing that when he has done so, the money will be paid at once by the agent bank. The buyer is equally secure, because the agent bank will pay on his behalf only if the conditions of the transaction are completely executed by the seller.
Task 21. Make a written translation of the text into English.
Таможенники «Домодедово» изъяли ценные часы.
Таможенники много чего видели: и крокодилов в чемодане, и героин в желудках. Но таких часов… В зелёном коридоре аэропорта «Домодедово» сотрудники таможни остановили россиянина, прилетевшего из Нью-Йорка. Когда стали осматривать его ручную кладь, в фирменной коробке с надписью «Jacob&Co» увидели наручные часы, выполненные из золота с бриллиантами (модель RainbowTourbillon). Мужчина, оказавшийся бизнесменом из Москвы, пожал плечами и заявил, что эти часы ему подарили в Америке, и он понятия не имел, сколько они стоят.
Суперчасы направили на товароведческую экспертизу. Эксперт дал заключение: рыночная цена часов – 54 506 250 рублей! Почти два миллиона долларов! Во всём мире только пять копий RainbowTourbillon, включая часы, изъятые в «Домодедово».
За уклонение от уплаты таможенных платежей бизнесмен может получить срок до двух лет. Дело в том, что товары для личного пользования, ввозимые физическим лицом авиатранспортом, таможенная стоимость которых превышает 10 тысяч евро, подлежат обязательному письменному декларированию. Такие товары облагаются таможенной пошлиной в размере 30% от их стоимости. Получается, что пассажир-контрабандист не заплатил примерно 17 миллионов рублей пошлины.
(«КП»)
Speaking
Task 22. a) Read and translate the text.
TEACAKE WRANGLE
The European Court of Justice has ruled that British retailer, Marks & Spencer, can claim back £3.5m in overpaid VAT on teacakes.
For years, the British tax authorities defined a chocolate teacake as a biscuit - which attracts a sales tax - rather than a cake, which does not. So when is a cake not a biscuit?
Teacakes are not made out of tea but many British people enjoy eating them while drinking a cup of tea. The chocolate teacake, which has been discussed by international lawyers for more than a decade now, is made by a leading supermarket chain, Marks & Spencer. It’s got a shortbread base, a marshmallow type filling and a chocolate shell. So the key question has been - does that make it a cake or a biscuit? Long ago the British tax authorities decided it was a biscuit, a luxury food eligible for sales tax. The supermarket insisted it was a cake, a basic food which is exempt from tax.
The argument has been through many courts and the latest ruling from the European Court of Justice seems to come down on the cake side of the argument. Marks & Spencer should get a tax refund, said the judges. But it’s not over yet. The European Court says - “Ultimately, it’s for the British authorities to decide the matter…”
Marks & Spencer gave the decision a cautious welcome; in the meantime it continues to sell the teacakes and its customers can go on enjoying them regardless of the bitter legal argument that they have caused.
(from the British press)
c) Answer the questions:
1. What is a teacake? What is it made of?
2. How do British authorities define the teacake?
3. How is it classified by the producer?
4. What is VAT?
5. How much VAT do Marks & Spencer claim back?
6. What is the latest decision of the court?
7. Do you agree with the decision of the court?
8. Do you think it is a common or a rare case?
d) Comment on the problem. Say which side you support in this dispute and why?
Task 23. Get ready to speak on the topic. Use the vocabulary of the unit.