Exercise 14. In five or six sentences speak of the Customs’ responsibilities. Use some phrasal verbs from exercises 10-12.
Exercise 15.Use the words in the box to complete the following passage.
The idea has often been _____ that, given the steady reduction in Customs duties, anything that goes through _____, whether or not it has been properly declared, will ______ in the VAT chain. Subsequent commercial transactions will therefore enable ________ of VAT, thus by-passing possibly corrupt or inefficient Customs operations. This is only true to a limited extent: ______ is always a preferred way of capturing movements of ______; its total absence would fuel the informal sector; someone has ______ that goods were exported, if only for VAT refund purposes; even in developed countries, _______ evade Customs control, and it is the post release control and audit mechanisms operated by Customs that allow, combined with investigations and enforcement, for their subsequent ______.
Exercise 16.Using expressions from exercise 14, prepare to talk about the role of Customs in identification of goods crossing the borders.
Exercise 17.Grammar Practice. Use the adverbs out, down, for, with, up, away with, up, forward to make phrasal verbs. Translate the sentences.
1. Initially, the crew tried to carry ___ this operation by helicopter, but two efforts were fruitless.
2. We are looking ___ a partner in a new business venture.
3. It may end ___ being cheaper if the Government invested in those things rather than leaving them languishing and short of funds.
4. He rejected all the proposals put ________by the committee.
5. Work _______ how much duty is payable on this consignment.
6. A lot of the restrictions on imports have been done ______ _____.
7. Find ______ how much time and interest you can save on your home loan by making extra repayments.
8. You will be expected to carry _____ responsibilities and as you gain the trust and the confidence of other team members.
9. As growth returns, you've got to continue to deal _______ those issues.
10. Police are trying to track ______ a woman and her two young children who haven't been seen since they left her Newcastle home on Saturday.
Exercise 18. Before reading Part III of the text, answer these questions:
a) What is foreign trade facilitation?
b) What trade facilitation practices do you know?
The only official link to trade facilitation for Customs is that they should facilitate legitimate trade, and focus resources on detecting fraud. However, to identify legitimate traders and transactions, Customs must first check their level of compliance, which is not exactly a trade facilitation exercise.
However, the essence of Customs control leads naturally to facilitation as:
· Customs all over the world have limited resources and an increasing workload. They cannot spend too much time on low risk transactions. They therefore try to find ways of discarding what is not a significant danger.
· Customs has more interaction with the business community than many other border agencies. Consequently, they are better aware of trade bottlenecks and facilitation issues.
· Customs has built a worldwide network of Customs administrations, more than any other Government department. They have a tendency to trust the information provided by fellow Customs administrations, largely because it is usually standardized. Collecting and verifying data only once is one of the basics of facilitation.
The management of compliance, and correlated risk, has led to the development of several, trade facilitation oriented practices:
· The release of goods is dissociated from documentary processing. Customs has to make a decision as early as possible whether or not they will inspect the goods presented to them. Everything that does not require the actual presence of the goods can be processed more effectively after release.
· Physical examination is not a standalone activity, but part of a process of verification. It is often not necessary to examine consignments to assess the validity of documentation, which, as mentioned above, can be examined later anyway. A green channel by default approach was therefore designed.
· When importers are well established, and present a good track record, there is limited risk that duty will not be paid. Customs often carry out, for these importers, routine compliance checks, or targeted audits. The purpose of these is to not disrupt supply chains at the time of the import.
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