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Owner – freight forwarder – consignor – consignee
f Translate the following terms into English:
таможенные пошлины.................. customs duty........................................................................................... таможенные пошлины и сборы.................................................................................................................... акцизные пошлины........................................................................................................................................ таможенная очистка....................................................................................................................................... таможенная декларация................................................................................................................................. ордер на выпуск груза из таможни............................................................................................................... досмотровая роспись...................................................................................................................................... таможенный тариф......................................................................................................................................... удостоверение таможни на право обратного получения импортной пошлины................................... g Translate the following sentences into Russian:
1 В таможенной декларации (таможенном паспорте) обычно указываются следующие данные: наименование товара/груза................................................... количество.............................................................................. цена за единицу...................................................................... общая стоимость.................................................................... страна отгрузки..................................................................... отправитель............................................................................ страна назначения.................................................................. грузополучатель..................................................................... 2 В соответствии с нашим Контрактом 22–07 от 11 мая с. г. сообщаем что груз прошел таможенную очистку 7 декабря. 3 В Контракте указано, что стоимость товара включает все таможенные пошлины и сборы. 4 Мы вынуждены сообщить вам, что мы несем убытки из-за того, товар задержан в Таможне по вашей вине и мы не можем выполнить своих обязательств перед заказчиком в срок.
Note:
h Write down as many nouns as possible with the following adjectives
i Write down as many words and word combinations associated with fraud, as you can:
..............................................................................................................................................................................
j Fill in this simplified document:
k Write down if the words in italics are the Present or the Past Participles and translate the following into Russian: Present Participle 1 the fraud involving tobacco...................................................................................................................... 2 fraud concerning agricultural products................................................................................................... 3 frauds affecting the Community............................................................................................................... 4 the case related to the Transit System..................................................................................................... 5 to avoid payment of customs duty by fraudulently exploiting the Transit System................................. 6 to transport goods without repeatedly having to pay and reclaim customs duty......................................... 7 after proving that the goods reached their destination.................................................................................
i Translate the following sentences into Russian paying attention to the Absolute Participle Construction, as in the example:
Customs offences receive the most frequent mention, with several reports dwelling on such frauds................ Чаще всего упоминаются преступления, связанные с таможней, о таком мошенничестве говорят несколько сообщений.............................................................................................................................
Note: The Absolute Participle Construction часто употребляется с предлогом with и переводится с помощью союза причем или как отдельное предложение.
1 Customs offences receive the most frequent mention, with several reports dwelling on frauds affecting the Community................................................................................................................................................................ 2 Customs offences are most frequent with several reports describing them in detail....................................... 3 Pilferage offences are very frequent, with losses exceeding 1 bn dollars........................................................ 4 Frauds are growing with organised criminals increasingly a payment of customs duty.................................
m Translate the following sentences into Russian paying attention to the Nominative with the Infinitive Construction, as in the example:
Goods are thought to have been consumed within a member state country. Полагают, что товар был потреблен внутри страны – члена Союза........................................................................................................
Note: 1. The Nominative with the Infinitive Construction употребляется со следующими глаголами: to be thought, to be expected, to be proved, to be considered, to be heard, to be said и др. 2. The Perfect Infinitive (как в примере) в конструкции обозначает свершившееся действие, the Simple Infinitive – настоящее или будущее действие.
1 Goods are thought to be consumed within a member state country................................................................. 2 Duties are expected to have been paid.............................................................................................................. 3 The guarantee is said to have been enforced.................................................................................................... 4 They were expected to relinquish the consignor from responsibility............................................................... 5 The country was expected to be designated as the final destination................................................................
§ Suggested activities
n Find the answers in the text and write them-down:
1 Is fraud limited to any definite country?.......................................................................................................... 2 What goods does fraud involve?...................................................................................................................... 3 What is a «T1 Form»?...................................................................................................................................... 4 In what cases are goods classified as Community Transit goods?................................................................ 5 What is the procedure of the European Community's Transit System?...........................................................
o Agree or disagree:
1 The European Community's Transit System is very easy to under stand. 2 Fraud is called both economic and financial crime in the text. 3 Any economic crime is financial crime too. Text 2 Criminals abuse the system by pretending to be legitimate consignors wishing to ship goods through the EU customs area to a consignee outside the EU. The consignor asks the freight forwarder to put up a guarantee to cover any customs duty. The goods arrive at a port of entry and customs are told these are Community Transit goods destined for a consignee outside the EC customs area. The goods are then transported. It is common for a cargo trailer to be towed by a chain of different hauliers and it is this part of the system that is open to abuse. Before the goods leave the EU customs area they are diverted and sold. The most common method adopted by criminals is to ensure a driver is part of the chain of hauliers. The driver deliberately delays reporting the loss of the cargo. If a freight forwarder makes inquiries the driver might falsely say that he has been delayed because of mechanical problems. Once customs officials at the port of entry become aware of the situation they enforce the guarantee and the freight forwarder has then effectively to pay the customs duty for the fraudulent consignor. The freight forwarder might then claim on his insurance which, in turn, will result in higher premiums or refusal of future cover. These are variations of this fraud. The freight forwarder may be part of the scheme so that when customs try to enforce the guarantee they find it worthless. Alternatively, a customs official is corrupted with bribes to issue fraudulently the T1 document or criminals may use a counterfeit stamp. The last two methods are designed to mislead the customs officials at port of entry into believing the goods have left the EU. Criminals, in almost the same way, abuse the Transportes Internationale Routiers (TIR) system. The system is regulated by the International Road Transport Union. But, unlike the EU and EFTA, the TIR system encompasses 57 members. Many countries are «emerging democracies» and their lack of stability can encourage fraud. This kind of fraud can be illustrated by the following example: · March 1998: a consignor wants to ship cigarettes from Poland to Spain. At the Polish-German border the carrier contracted by the consignor asks the freight forwarder to issue a T1 document. Because of the sensitivity of the goods, the freight forwarder issues a T1 document for one container and decides to wait until the goods arc received by the buyer before issuing more T1 documents. · April 1998: the first T1 document is returned with customs stamps and signatures. The freight forwarder then issues another T1 document for a second container. · May-October 1998: As the earlier shipments were uneventful the freight forwarder issues T1 documents for 11 containers. · January 1999: the freight forwarder is notified that the customs stamps on the T1 documents were forged and he is liable for duties and taxes because the goods are not proved to have left Germany. If the freight forwarder had been informed earlier, he would not have issued the subsequent T1 documents.
§ Vocabulary notes
§ Words and Grammar
a Write down what parts of speech the words in italics are and translate the sentences into Russian:
1 Criminals abuse this system. (verb) Преступники нарушают эту систему..................................... 2 The system is open to abuse here............................................................................................................... 3 These abuses are very frequent.................................................................................................................. 4 They put up a guarantee to cover any customs duty.................................................................................. 5 It may result in refusal of future cover........................................................................................................ 6 The driver deliberately delays reporting the loss of the cargo.................................................................... 7 He says a mechanical problem delays him.................................................................................................. 8 They may use a counterfeit stamp. ............................................................................................................. 9 They may counterfeit a stamp.....................................................................................................................
b Write down the following abbreviations in full or the abbreviations themselves: the ECU – the European Currency Unit
the EC............................................................................................................................................................ the EU............................................................................................................................................................ the TIR system............................................................................................................................................... the ТI documents........................................................................................................................................... the European Free Trade Organisation.......................................................................................................... the UN............................................................................................................................................................ the UNESCO................................................................................................................................................. the International Labour Organisation..........................................................................................................
с Insert the correct prepositions:
1 to ship goods .. through......the area to a consignee .... outside.....the EU 2 the goods arrive...............a port of entry 3 the goods destined...........a consignee...........the EU 4 it is common...........a cargo to be towed...........a chain of hauliers 5 to become aware...........the situation 6 their lack...........stability 7 because...........the sensitivity of the goods 8 to be liable...........duties and taxes
d Write down as many nouns as possible with the following adjectives and verbs and translate the word combinations into Russian:
e Match the English and Russian synonyms:
f Translate the following sentences into English:
1 Они транспортировали товар через таможенную территорию Европейского Союза для грузополучателя за пределами этой территории. 2 Грузоотправитель обычно просит экспедитора обеспечить гарантию для оплаты всех таможенных пошлин. 3 Сообщаем Вам, что товар уже прибыл в порт пересечения границы. 4 Грузополучатель должен иметь все эти документы на русском языке. 5 Таможня выдает все эти документы в одном экземпляре, но если Вас устроят копии, то они будут направлены Вам в ближайшем будущем. g Encircle the Participles, write down what parts of sentences they are and translate the sentences into Russian:
1 The freight forwarder may decide to wait until the goods are received before issuing more T1 documents. 2 Criminals abuse the system by pretending to be legitimate consignors..... adv. modifier of time.............. 3 These methods are designed to mislead the customs officials into believing the goods have left the EU........................................................................................................................................................................
h Underline the Nominative with the Infinitive Constructions and translate the sentences into Russian:
1 The goods are not proved to have left Germany. 2 The documents are expected to be issued next week. 3 The TIR system is announced to encompass 57 members. 4 The shipments are said to be uneventful. 5 The subsequent documents are expected to have been issued.
i Encircle the predicates and translate the following sentences into Russian paying attention to the use of the Conditional Moods:
1 If they had informed the freight forwarder he would not have issued the document. 2 If the consignor had wanted to ship cigarettes from Poland to France he would have used the same scheme, to my mind. 3 If the consignor had shipped tobacco he might have used the same tactics. 4 If I met an English customs official I would ask him a few questions about similar frauds.
§ Suggested activities
j Agree or disagree:
1 This text is much easier to understand than the previous one. 2 The example is not very illustrative. 3 The TIR system, mentioned in the text, is regulated by the International Union.
k Sum up what the text says about:
• the way criminals abuse the European Community's Transit System • the role of drivers and hauliers in it • the actions of customs officials • the insurance claims
i Imagine you are delivering a speech at a seminar. You represent customs authorities. Speak of the example mentioned in the text. The following may be of help: Now I would like to give you an example of... Last March a consignor, his name is of no importance, wanted to... Text3 Within the EU 18 million T1 documents are issued annually. Each has an average duty and tax liability of Euro 24,000. Each year Euro 432 billion of taxes and duties are channelled through the T1 system. An incidence of fraud of 0.2% has been calculated by the TIR system, meaning freight forwarders are liable for more than Euro 864 million each year. The European Commission reckons that the financial impact of organised crime on each member state from 1994 to 1998 was in excess of Euro 75 billion. The CT regime was designed in the 1960s for six countries with internal borders. Today, transit is organised by freight forwarders acting as intermediaries to a transaction in countries with no internal borders. In addition, customs budgets have been reduced in relative terms and customs authorities have not been able to keep pace with an increasing workload. All this points to the fact that the proliferation of fraud is directly related to the implementation of a frontier free EU. The present system places the burden of preventing fraud onto the freight forwarders. The prevention of fraud takes expertise and time. Those freight forwarders acting unilaterally to stop the fraud have found that their ability to process the T1 form transactions has slowed down dramatically and the resulting costs, which they pass on to their customers, have increased dramatically too. This has resulted in customers shifting business to freight forwarders who are more trusting and less punctilious.
§ Vocabulary notes
Words and Grammar a Match the English and Russian equivalents:
b Find the English equivalents in the text:
обязанность платить таможенные пошлины и налоги таможенные пошлины и налоги в сумме (...) направляются в (...) экспедиторы должны платить (...) транзит грузов обеспечивается экспедиторами, действующими в качестве посредников по коммерческой сделке таможни не успевают быстро оформлять возрастающие объемы грузов время на оформление форм Т-1 значительно увеличилось
с Encircle the suffixes and translate the following words into Russian:
annually................................... financial......................................... unilaterally.............................. prevention...................................... dramatically............................ trusting........................................... forwarder................................ ability............................................
d Write down the following numerals as in the examples:
USD 36,000........................................................................................................................................ RUR 48,000........................................................................................................................................ GBP 120 mln...................................................................................................................................... 324,946................................................................................................................................................ 0.3%..................................................................................................................................................... 0.7%.................................................................................................................................................... 1.0%...................................................................................................................................................
e Open the brackets using the correct Voice forms:
1 Each year Euro 432 bn of taxes and duties (to channel) through the T1 system. 2 The Community Transit regime (to design) in the sixties. 3 Today, transit (to organise) by freight forwarders. 4 Customs budgets (to reduce). 5Their ability to process the T1 form transactions (to slow down) dramatically. 6 Proliferation of fraud (to relate) directly to the implementation of a frontier free EU.
f Encircle the ing-forms, write down what parts of sentences they are and translate the sentences into Russian: 1 The present system places burden of preventing fraud onto the freight forwarders........... attribute............. 2 Those freight forwarders acting unilaterally to stop the fraud have found that their ability to process the T1 form transactions has slowed down dramatically..................................................................................................... 3 This has resulted in customers shifting business to freight forwarders who are more trusting and less punctilious.................................................................................................................................................................
g Mark the correct translation of the sentences with a tick:
h Translate the following sentences into Russian:
1 Customs authorities have not been able to keep pace with an increasing workload. 2 The prevention of fraud takes time and expertise. 3 The resulting costs which they pass on to their customers, have increased dramatically.
§ Suggested activities
i Sum up what new facts this text gives on frauds.
j Write a short summary on the functions of freight forwarders.
k Imagine you are a customs official speaking at a seminar. The topic is The Financial Impact of Frauds. The following may be of help:
You might be surprised to learn that... Do you know that... It is true that... If you are interested I might... Text 4 Freight forwarders who act alone have been unsuccessful. The adverse factor of a protracted processing time, caused by investigating the consignor, has resulted in long delays when issuing a T1 document. This delay causes financial loss to both the client and the freight forwarder. If the system is to work, freight forwarders must be able to swiftly verify who their clients are. New proposals must be adopted. Commercial Crime Services, a department of the International Chamber of Commerce, believes all organisations involved in the issue of CT documentation and guarantees should be required to meet agreed standards of financial integrity and business ethics. It also believes that documentation should be controlled and each movement be identifiable by ensuring that every T1 document is sequentially numbered and issued from a central EC Customs Office. Analysis should be carried out of the methods, types and extent of fraud and those involved. The information obtained should be collated and disseminated throughout the operators of the CT system, and that contact and liaison points should be available to provide confidential advice to freight forwarders, transport operators and guarantors as well as national bodies. The fact that there is an evolution in the organisational aspect of fraud is clearly stated by the European Commission in the last report of May 1997. Being organised does not mean that frauds are necessarily committed by traditionally organised crime groups. Although it does happen in some countries (in Italy 19% of those reported for fraud have criminal records and are concentrated in the southern regions), it is not the rule for Europe. Different types of organised criminals commit fraud. Many points are not clear: What is their level of expertise? How complex is their organisational structure and to what extent do they use consultants? And which kind of consultants? Private experts or corrupted customs personnel? The only clear issue is that some level of organisation is required in order to commit such complex fraud, as that against the financial interests of the European Union. Too little is known and more analysis should be made in this area in order to gain a thorough understanding and to act with proper instruments.
Vocabulary notes
Words and Grammar a Give the word families of the following words and translate them into Russian: to forward (направлять) – forwarder (экспедитор) – forwarding (отправка, отправляющий) to investigate........................................................................................................................................... to consign................................................................................................................................................ to finance................................................................................................................................................ to identity............................................................................................................................................... to succeed............................................................................................................................................... to propose..............................................................................................................................................
b Choose the words having opposite meaning from the box:
unsuccessful successful......... complex.................................... adverse..................................... private...................................... protracted................................. proper....................................... swift.......................................... available.................................
с Add as many nouns as possible to the following adjectives and verbs and translate the word combinations into Russian:
financial loss, ... report, news, statistics, newspaper...................... confidential advice,........................................................................ organised crime,............................................................................ complex fraud,.............................................................................. to meet standards,.......................................................................... to number documents,................................................................... to issue documents,..................................................................... to involve fraud,.......................................................................... to commit fraud,........................................................................... to adopt a decision,......................................................................
d Insert the correct prepositions and write down a sentence with each word combination based on the text:
1 to result..in ..... long delays 2 to cause financial loss..........the client 3 organisations involved..........the issue of CT documentation 4 to provide confidential advice..........freight forwarders 5 it is not the rule..........Europe 6 to act...........proper instruments
e Encircle the predicates in each sentence and translate the sentences into Russian:
1 If the system is to work, freight forwarders must be able to swiftly verify who their clients are. 2 New proposals must be adopted. 3 Guarantees should be required to meet agreed standards. 4 Every T1 document is sequentially numbered. 5 Contact and liaison points should be available to provide confidential advice. 6 There is an evolution in the organisational aspect of fraud. 7 The fact is clearly stated by the European Commission.
f Write down what parts of sentences the words in italics are:
1 The adverse factor of a protracted processing time, caused by investigating the consignor, has resulted in long delays when issuing a T1 document......... .adv, modifier of time................................................................... 2 It concerns all organisations involved in the issue of CT documentation...................................................... 3 Each movement should be identifiable by ensuring that every document is issued from a central office...... 4 The information obtained should be collated and disseminated throughout the operators..............................
§ Suggested activities
g Write out what proposals Commercial Crimes Services made to combat fraud. h Answer the following questions, using the text:
i Write down evasive (уклончивый) answers to the following questions:
1 What is the level of expertise of the organised criminate?.................................................................. 2 How complex is their organisational structure?.................................................................................. 3 To what extent do they use consultants?............................................................................................. 4 Which kind of consultants do they use?...............................................................................................
The following may be of help:
I really don’t know what their level of expertise is... No experts know... Even the European Union authorities... It is difficult to say... Nobody knows which...
(Pay attention to the direct word order in the subordinate clauses.)
Text 5 The results of a comparative analysis carried out by the European Commission show the level of responses member states have developed with regard to fraud against the budget of the European Union. The national Criminal Codes or equivalent bodies of legislation all make provision for offences that can embrace both the Community's and the member states' financial interests. Of these, obtaining by deception, forgery and issuing forged documents and fraudulent conversion are the most important. Some member states (the Netherlands, for example) list dozens of provisions to be found in a great number of separate enactments that can be used against fraudsters, depending on the form the fraud takes. Most member states believe that the ordinary criminal offences are adequately defined to protect the Community's financial interests. Assimilation for enforcement purposes is implied in provisions creating offences and penalties that are applicable in like manner: to Community and national interests. Even so, it is clear from some of the reports that the trend is towards making fraud against the Community's financial interests an offence in its own right. The trend has gathered momentum with the Convention on the protection of the Community financial interests on which an agreement was reached at Cannes and which was signed on 26 July 1995. Article 1(2) requires member states to take the necessary and appropriate measures to transpose into their criminal law the provisions of Article 1(1) (defining what constitutes fraud against the Community's financial interests) so as to make the conduct described therein a criminal offence. The purpose, as is clear from the explanatory report, is that member states should make fraud either a specific or an express offence or at least bring it within the general definition of the offence of fraud. There is a trend towards the development of multidisciplinary control structures with responsibility for all areas of fraud prevention and with wide-ranging investigative powers. In this way the member states hope that more effective steps can be taken to combat organised financial crime which is not necessarily confined to one particular sector.
§ Vocabulary notes
§ Words and Grammar a Write down the verbs from which the following nouns are formed and translate them all into Russian:
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