Статья 52. Классификация товаров
1. Товары при их таможенном декларировании подлежат классификации по Товарной номенклатуре внешнеэкономической деятельности.
2. Проверку правильности классификации товаров осуществляют таможенные органы.
3. В случае выявления неверной классификации товаров, таможенный орган самостоятельно осуществляет классификацию товаров и принимает решение по классификации товаров по форме, определенной законодательством государств – членов таможенного союза.
Task17. Write a short essay on the question: Why has there always existed an interest in classifying goods?
Text X
Pre-reading
Task 1. Translate the following words.
English Russian
convention …
… соглашение
multipurpose …
… ценный
… внешнеторговая статистика
application …
… потери, ущерб
framework …
current …
… требования
Task 2. Look up the pronunciation of the words in the dictionary:
party, conformity, concept, origin, application, distortion, updating, obsolete, confusion.
Task 3. Read the sentences and say what part of speech the italicized words are.
a) It is designed to serve as a framework for international trade and other needs which are themselves in constant move.
b) The updating is a continuous process requiring constant effort by the WCO.
The Harmonized System Convention
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The Harmonized System Convention came into force on 1 January 1988. Contracting Parties are obliged to ensure that their import customs tariffs and statistical nomenclatures for both imports and exports are in conformity with the Harmonized System.
The Harmonized System is both a multipurpose 6 – digit nomenclature and a structured nomenclature based on a series of subdivided 4 – digit headings. Both in concept and design, the Harmonized System, therefore, represents a valuable instrument that may be used for a variety of purposes. Customs tariffs, trade statistics, internal taxes, trade policy formulation, determination of the origin of goods are just a few examples.
The HS is now used all over the world, in millions of transactions every day. The sphere of influence of the HS as the common economic language for goods is expanding, the uniform application of the HS by all users is the key to its success. Misclassification of goods could lead to loss of revenue, delays in customs clearance, distortion of trade data.
A good nomenclature cannot be an absolutely rigid instrument which is difficult to change. It is designed to serve as a framework for international trade and other needs which are themselves in constant move, and evolution and must therefore be open for current requirements. The periodic updating of the HS in order to prevent it from becoming obsolete, is very important. The updating is a continuous process requiring constant effort by the WCO (the World Customs Organization) in a rapidly changing trade environment. A considerable amount of time and resources have to be devoted to this work so that the latest development in technology, trade could be taken into consideration.
At the same time proper implementation by all HS users is necessary. Measures to assist countries with implementation are being taken to avoid having different versions in existence at the same time, and consequent confusions in trade circles which could affect the reputation of the HS.
Notes: Abbreviation – a short form of a word or expression. As a rule abbreviations are read as individual letters, i.e. as in the alphabet.
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the UK – the United Kingdom
the USA – the United States of America
the WTO – the World Trade Organization
the WCO – the World Customs Organization
Acronym – a word made up from the first letters of the name of something such an organization. They are read according to the rule of word pronunciation.
NATO [´neitə] - the North Atlantic Treaty Organization
VAT [væt] – value added tax
TASKS
Task 4. Match the following abbreviations with their meanings and translate them into Russian.
PIN - North America Free Trade Agreement
IMF - United Nations
OECD - Commonwealth of Independent States
G8 - personal identification number
NAFTA - International Monetary Fund
CIS - Group of Eight
UN - Organization for Economic Co-operation and development
Task 5. What do the following abbreviations stand for?
GDP
FRS
EEC
UNESCO
UNFAO
CAD
Task 6. Read the following words formed by means of conversion with a change of the stress.
to export – export
to import – import
to present – present
to increase – increase
to produce – produce
to transport – transport
Task 7. Define from what verbs these words are derived.
conformity classification consideration
formulation clearance implementation
determination requirement existence
application development confusion
Task 8. Arrange the letters in brackets into terms to match the given definitions.
1. The process of gradually becoming better, stronger, or more advanced
(t e e n e p d v m o l)
2. The obeyance of the accepted rules (y c f m r o o i t n)
3. The process of adding the most recent information to something or making something more modern in the way it operates (g p d u i t a n)
4. Unclear and difficult to understand (n i o n f c u g s)
Task 9. Match the adjectives (Column A) to the nouns (Column B) with which they are used in the text.
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Column A Column B
statistical requirements
valuable taxes
internal implementation
international language
economic updating
constant trade
current move
periodic nomenclature
proper instrument
uniform application
different version
Task 10. Unscramble the given sentences.
1. on, the, 1 January 1988, came, Harmonized, into, System, force, Convention.
2. in, a, the, therefore, valuable, concept, design, Harmonized, represents, System, both, and, instrument.
3. revenue, goods, of, loss, misclassification, lead, could, to.
4. continuous, a, is, process, the, updating, the, effort, requiring, WCO, constant.
Task 11. Which one doesn’t logically fit the group?
1. harmonized, obliged, used, purposes;
2. tariffs, taxes, trade, examples;
3. good, common, economic, statistics;
4. requiring, updating, avoided, being.
Task 12. Match left and right.
1. Contracting parties are obliged
2. The HS is both a multipurpose 6-digit nomenclature and
3. Customs tariffs, trade statistics, internal taxes, trade policy formulation, determination of the origin of the goods are
4. The HS is now used
5. The uniform application of the HS by all users is
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6. It is designed to serve
7. The updating is
8. At the same time proper implementation by all HS users is
a)just a few examples.
b) a continuous process requiring constant effort by the WCO.
c) all over the world in millions of transactions every day.
d) very important.
e) the key to its success.
f) as a framework for international trade and other needs.
g) to ensure that their import customs tariffs and statistical nomenclatures are in conformity with the HS.
h) a structural nomenclature based on a series of subdivided 4-digit headings.
Task 13. Make questions to the text to go with the answers below.
1. When … ? On 1 January 1988.
2. What … ? A valuable instrument.
3. Where … ? In millions of transactions.
4. What … ? The sphere of influence of the HS.
5. Why … ? Because it is designed to serve as a framework
for international trade.
6. What … ? It is open for current requirements.
7. Why … ? Because it requires constant effort by the WCO.
8. What … ? The latest development in technology, trade.
9. What measures … ? Measures to assist the HS users.
10. Why … ? To avoid having different versions in existence.
Task 14. Write down five words that come to your mind when you hear or come across the words Harmonized System. Compare your list with your partner’s words. Choose five words that best describe Harmonized System.
Task 15. Translate Articles 50 and 51 from the “Customs Code of the Customs Union” into English.
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