In the United Kingdom the Board of Customs, responsible for collecting His or Her Majesty’s Customs (depending on the gender of the reigning monarch), had a very long history. Originally, the term customs meant any customary payments or dues of any kind (for example, to the king, or a bishop, or the church), but later became restricted to duties payable to the king on the import or export of goods. The centralized English customs system can be traced to the Winchester Assize of 1203-4, in the reign of King John, from which time customs were to be collected and paid to the State Treasury. The first Customs officers were appointed in 1294.
A Board of Customs was effectively created by ordinance on 21 January 1643, under which the regulation of the collection of customs was entrusted to a parliamentary committee. His or Her Majesty’s Excise duties are inland duties levied on articles at the time of their manufacture, such as alcoholic drinks and tobacco, but duties have also been levied on salt, paper and windows.
The combined Board of Customs and Excise was formed in 1909 by the transfer of responsibility for Excise from the Board of Inland Revenue. HM Customs and Excise Investigators guarded the borders of the UK from smugglers. Following a 1971 amalgamation, the service included the former Waterguard, whose uniformed officers had long been a common sight at entry points into the United Kingdom. Customs officers had authority throughout the country, including the powers of entry to premises and of arrest.
Nowadays the department is responsible for the administration and collection of direct taxes including income tax and corporation tax, capital taxes such as capital gains tax and inheritance tax, indirect taxes (including value added tax), excise duties and stamp duty land tax, and environmental taxes such as air passenger duty and the climate change levy. Other aspects of the department’s responsibilities include National Insurance contributions, the distribution of child benefit and some other forms of state support including the Child Trust Fund, payments of Tax Credits, enforcement of the national minimum wage and collection and publication of the trade-in-goods statistics.
HMRC has two overarching Public Service Agreement targets. The first is to improve the extent to which individuals and businesses pay the tax due and receive the credits and payments to which they are entitled. The second is to improve customers’ experiences of HMRC and improve the UK business environment
HMRC inland detection officers have wide-ranging powers of arrest, entry, search and detention. The main power is to detain anyone who has committed, or who the officer has reasonable grounds to suspect has committed, any offence under the Customs and Excise Acts.
Exercise 7. Match each definition with the correct word. Translate the words into Russian and learn them by heart.
| 1. dues | a) money which must be paid to the government according to income, property, goods bought, etc.; |
| 2. goods | b) the government tax on certain goods produced and used inside the country; |
| 3. to appoint | c) to demand and collect officially; |
| 4. to establish | d) the ability, power, or right to control and command; |
| 5. an ordinance | e) official charges or payment; |
| 6. to entrust | f) to set up, begin; |
| 7. to levy | g) to choose for a position or job; |
| 8. to excise | h) an order given by a ruler or governing body; |
| 9. a tax | i) articles for sale; |
| 10. authority | j) to give someone something to be responsible for. |
Exercise 8. Choose the right answer.
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1. How is the customs service in Great Britain called?
a) His or Her Majesty’s Customs; b) His or Her Majesty’s Excise;
c) Board of Customs and Excise; d) HM Revenue and Customs.
2. When did the centralized customs system appear in the UK?
a) in 1203-4; b) in 1643; c) in 1909; d) in 2005.
3. Which articles have always been levied on?
a) wood; b) cattle; c) alcohol and tobacco; d) books.
4. What other authorities did customs officers in the UK have?
a) coining money; b) selling alcoholic beverages;
c) entry to premisses and arrest; d) interrogating criminals.
5. What does HMCE stand for?
a) High Magic College Education;
b) Home Management of Country Establishment;
c) Home Market of County Enterprises;
d) Her or His Majesty’s Customs and Excise.
6. What taxes does HMCE NOT deal with?
a) income tax; b) environmental tax; c) ecological tax; d) land tax.
7. What did originally the term custom service mean?
a) duties payable to the king; b) payments or dues of any kind;
c) duties payable to the church; d) duties payable to the bishop.
8. When was the regulation of the collection of customs entrusted to a parliamentary committee?
a) in the 17th century; b) in the 18th century;
c) in the 19th century; d) in the 20th century.
9. How are people working in HMRC called?
a) policemen; b) agents;
c) HMRC inland detection officers; d) officials.
10. What is the main power of the inland detection officer?
a) to arrest suspicious individuals;
b) to collect taxes;
c) to protect the borders of the country;
d) to detain anyone who has committed any offence.
Exercise 9. Fill in the table. Add two more categories for comparison.
| Foundation | Belarus | United Kingdom |
| Name | ||
| Foundation | ||
| Main functions | ||
Exercise 10. Fill in the gaps using the words given below, and translate the sentences into Russian.
dutiable goods customs officials customs revenue
customs system customs seals port of entry
Collector of Customs imposed tariffs Border Protection
local authority trafficking of contraband customs houses
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1. In ancient Russia … who collected a very larger number of fees were given a variety of rewards. 2. The … was not the only thing to be prevented by the Customs. 3. In the Central Customs Museum there are examples of … and prints showing the main trading centres. 4. … appeared in Russia in the 17th century. 5. Since 1720 the major … were called Senior Customs Observers or Inspectors. 6. Today U.S. Customs and … under the Department of Homeland Security remains the nation’s oldest federal agency. 7. The Founding Fathers and Members of Congress understood the urgent need for money to support the new federal government, which … on imports and the tonnage of ships. 8. The President appointed the four principal officers: …, Naval Officer, Surveyor of Customs, and Appraiser of Customs. 9. The highest ranking positions in the Customs brought the appointees high prestige, great power and …, large incomes and social status. 10. By 1900, New York was the premier port of entry in the U.S., producing 65 percent of the gross national …. 11. The U.S. Customs Service is the nation’s most important …. 12. The titles of American Customs officers were derived from the British ….
Exercise 11. Replace the underlined words with the synonym.
1. Russia’s Customs Service is closely connected with the history of the Russian state.
a) is intertwined; b) is permitted; c) is confronted; d) is charged.
2. At the end of the 13th century and at the beginning of the 14th century the Mytnic Brigades were superseded by Tamgachey collectors.
a) were changed; b) were selected; c) were replaced; d) were known.
3. The place where customs duty is collected is called a customs office.
a) salary; b) wages; c) bribe; d) impost.
4. The Russian Customs Service has always targeted smuggling.
a) robbery; b) contraband; c) terrorism; d) murder.
5. The colours of the Russian Customs flag symbolize honour, dignity, and the honesty and fairness of Russian Customs officers.
a) cleverness; b) kindness; c) integrity; d) self-respect.
6. Later the term customary payments became restricted to duties payable to the king on the import or export of goods.
a) inherited; b) named; c) examined; d) limited.
7. The centralised English customs system can be traced to the Winchester Assize of 1203-4.
a) can go back to; b) can come to; c) can reach; d) can be found.
8. The combined Board of Customs and Excise was formed in 1909.
a) was originated; b) was reformed; c) was built; d) was organized.
9. President George Washington signed the Tariff Act of July 4, 1789, which authorized the collection of duties on imported goods.
a) supported; b) wrote; c) was for; d) put his name under.
10. The fifth act of Congress established the United States Customs Service and its ports of entry.
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a) found; b) create; c) founded; d) passed.
Exercise 12. Match the verbs on the left with the nouns on the right. Make up sentences with the phrases you have got.
| 1. to be connected with | a) a new department; |
| 2. to collect | b) the import and export of goods; |
| 3. to entrust | c) by Royal charter; |
| 4. to be subject to | d) a fine on; |
| 5. to swear | e) a revenue; |
| 6. to become | f) a rule; |
| 7. to be appointed | g) the history; |
| 8. to levy | h) an integral part; |
| 9. to manage | i) an oath; |
| 10. to form | j) revenue collection. |
Exercise 13. Choose the most suitable word in each sentence.
1. While entering the country you have to pay Customs duties/Customs inspection. 2. For years he has been smuggling/carrying jewels through customs. 3. The customs officers swore/told allegiance to the government. 4. A lot of counterfeit/fake money was found at the customs. 5. Everyone knows that dollar is a free/bad currency. 6. The behavior of customs survey/customs officers has completely ruined the tourist trade for the next few years. 7. The government is going to have to form/levy some new taxes. 8. Britain must try to import/export fewer goods from overseas, so as to help her own industries. 9. He was chosen/appointed to the position of customs official. 10. The tourist was thanked/fined for smuggling.