Пособие WCO



ФЕДЕРАЛЬНОЕ ГОСУДАРСТВЕННОЕ БЮДЖЕТНОЕ ОБРАЗОВАТЕЛЬНОЕ УЧРЕЖДЕНИЕ ВЫСШЕГО ПРОФЕССИОНАЛЬНОГО ОБРАЗОВАНИЯ

ГОСУДАРСТВЕННЫЙ МОРСКОЙ УНИВЕРСИТЕТ

ИМЕНИ АДИРАЛА Ф.Ф. УШАКОВА

М.Л. Степко, Т.Д. Куршакова, А.И. Кравченко

ПОЯСНЕНИЯ К КОНВЕНЦИЯМ ВТАО

(НА АНГЛИЙСКОМ ЯЗЫКЕ)

Учебное пособие

Новороссийск 2012

CONTENTS

ПРЕДИСЛОВИЕ

PART I

UNIT I: ORIGIN

Text one. Non-preferential rules of Origin: overview and challenges

Text two. Scope and application of the WTO Agreement on Rules of Origin

Text three. Harmonization Work Programme

Text for comprehension. Benefits expected from the harmonization of non-preferential rules of origin

UNIT II: CUSTOMS ENFORCEMENT AND COMPLIANCE

Text one. What is Customs Enforcement and Compliance?

Text two. The UNODC-WCO Container Control Programme

Text 3. WCO’s Work on Customs Commercial Fraud

Text for comprehension. Tobacco and Cigarette Smuggling

UNIT III: CUSTOMS VIOLATIONS

Text one. The WCO and the protection of Intellectual Property Rights (IPR)

Text two. The Role of Customs in Combating Counterfeiting

Text three. Drugs and Chemical Precursors

Text for comprehension. Customs Intelligence

PART II

TRANSLATION PRACTICE

PART III

WRITING PRACTICE

Case 1

Case 2

Case 3

APPENDIX

HS Nomenclature 2012 Edition – Table of Contents

ANSWER KEY

БИБЛИОГРАФИЧЕСКИЙ СПИСОК ИСПОЛЬЗОВАННОЙ ЛИТЕРАТУРЫ

ПРЕДИСЛОВИЕ

Всемирная таможенная организация (ВТАО) является межправительственной международной организацией, членами которой являются таможенные службы практически всех стран мира.

Настоящее пособие представляет собой работу, в которой внимание авторов сосредоточено на работе ВТАО в сфере разработки международных инструментов, конвенций по таким вопросам, как классификация товаров, оценка таможенной стоимости, правила происхождения товаров, таможенные сборы, безопасность цепи поставок, упрощение процедур международной торговли, борьба с правонарушениями в таможенной сфере и с контрафактной продукцией (защита прав интеллектуальной собственности), а также борьба с коррупцией. При этом исторический материал и описание структуры и инструментов ВТАО подкреплены оригинальными текстами конвенций и практическими примерами из юридической практики.

Учебное пособие состоит из трех частей. Первая часть включает в себя подборку теоретического материала. Особое внимание уделено Гармонизированной системе описания и кодифицирования товаров (ГС), разработанной ВТАО, а также двум Соглашениям Всемирной торговой организации(ВТО): Соглашению по применению статьи VII Генерального соглашения по тарифам и торговле 1994 г. (оценка таможенной стоимости) и Соглашению о правилах определения страны происхождения товаров.

Задания, включенные во вторую часть пособия, направлены на закрепление профессиональной терминологии и развитие навыков перевода. Разработанные авторами на основе реально существующих дел ситуации и задания направлены на развитие устной иноязычной речи и профессионального мышления в целом. В приложениях выборочно даны статьи Соглашения по применению статьи VII Генерального соглашения по тарифам и торговле 1994 г.

Учебное пособие способствует развитию творческого мышления, способности принимать основанные на знаниях решения, что способствует формированию самостоятельно мыслящего человека.

UNIT I: ORIGIN

Text 1

Lead-in: vocabulary practice

Ex.1. Choose the right definition:

1. country of origin

1. prohibition, restriction

2. embargo

2. an amount not exceeding the difference between ‘normal value’ and export price on the same level of trade, terms and conditions for a ‘like product’ sanctioned by GATT

3. provenance

3. rules settting administrative and local processing requirements that enable goods and materials to obtain preferential access to the market of a given trade partner

4. anti-dumping duty

4. place of birth or manufacturing

5. value added tax

5. participated in by more than two nations, parties, etc.

6. obstacle

6. avoidance, escape

7. preferential rules

7. derivation, source

8. multilateral

8. involving two or both sides, parties

9. circumvention

9. an excise tax based on the value added to a product at each stage of production or distribution

10. bilateral

10. something that obstructs or hinders progress

Ex. 2. Match the given phrases:

1. trading arrangement

1. заявление о нарушении правил

2. claim of circumvention

2. согласовывать

3. to determine

3. применение

4. application

4. надлежащий, уместный

5. specific provisions

5. регулирующие правила

6. to harmonize

6. определять

7. governing rules

7. производство

8. distinction

8. торговое соглашение

9. appropriate

9. различие

10. manufacturing

10.особые положения

Reading and speaking

Ex.1. Read the text and define what part of the text contains the information on:

a) methods and criteria for determining the origin of a good;

b) the determination of “origin” in GATT

c) preferential and non-preferential origin;

d) the country of provenance

Text: Non-preferential rules of Origin: overview and challenges

(1)There is no international definition of Origin, although a distinction is made between two systems: preferential and non-preferential. In the case of preferential Origin, everything is based on bilateral or multilateral agreements. In the case of non-preferential Origin each country applies its own rules, although within some regional economic unions the non-preferential rules are harmonized for all the Member States of the Union concerned.

The WCO, in the International Convention on the simplification and harmonization of Customs procedures (Revised Kyoto Convention), defines rules of origin as “the specific provisions, developed from principles established by national legislation or international agreements («origin criteria»), applied by a country to determine the origin of goods”.

(2) The country of origin must not be confused with the country of provenance (i.e., the last country that the goods passed through). The purpose of rules of origin is to determine the “nationality” of a good. The determination of the country of origin is, alongside tariff classification and Customs valuation, an essential factor for establishing the amount of the Customs duties and taxes payable. The origin of a good will also determine, where appropriate, the application of any trade policy measures (quotas, anti-dumping duties, trade embargoes…).

(3) There are several methods and criteria for determining the origin of a good. While the substantial transformation criterion is universally recognized, the change of tariff classification criterion, the value added criterion and the criterion related to manufacturing or processing operations are also applied.

(4) As the General Agreement on Tariffs and Trade (GATT) does not contain any specific rules governing the determination of Origin, there is wide variation in the practice of governments in this regard.

Towards the end of the 1980’s, developments in three important areas helped to focus more attention on the problems posed by rules of origin:

— an increase in the number of preferential trading arrangements;

— an increase in the number of origin disputes arising out of quota arrangements;

— an increase in the use of anti-dumping laws and, alongside this, of claims of circumvention of anti-dumping duties through the use of third country facilities.

The Members of the WTO, wishing to ensure that rules of origin did not themselves create unnecessary obstacles to trade, decided in 1994 to establish the Agreement on Rules of Origin.

Ex.2. Read the text again and define if the following statements are true or false:

a) Specific rules governing the determination of Origin are established by GATT.

b) The country of origin means the same as the country of provenance.

c) The purpose of rules of origin is to determine the “value” of a good.

d) There is no international definition of Origin.

Ex. 3. Insert the right word:

There are several methods and criteria for …… the origin of a good.

There is no international …… of Origin, although a …… is made between two systems.

In the case of …… Origin each country applies its own rules.

The country of …… must not be confused with the country of …… .

The purpose of rules of origin is to determine the “……” of a good.

The determination of the country of origin is an …… factor for establishing the amount of the Customs …… and taxes payable.

Towards the end of the 1980’s, …… in three important areas helped to focus more attention on the problems posed by rules of origin.

Ex.4. Find in the text answers to the following questions:

What two systems are singled out in terms of origin of goods?

Explain the difference between preferential and non-preferential origin.

What definition of “rules of origin” is given in Kyoto Convention?

What is the purpose of “rules of origin”?

What are methods and criteria for determining the origin of a good?

What problems were posed by rules of origin towards the end of the 1980’s?

When and by whom was the Agreement on Rules of Origin established?

Ex.5. Write a summary of the text.

Text 2

Lead-in: vocabulary practice

Ex.1. Choose the right definition:

1. to pursue

1. false, perverted, disproportionate

2. distorting

2. the act of making a decision, evaluating facts

3. disruptive

3. unbiased, unprejudiced, equitable

4. transparency

4. appraisal, evaluation

5. consideration

5. to strive to gain; seek to attain or accomplish (an end, object, purpose)

6. consistent

6. acting or availing against with equal power, force, or effect; counteracting

7. impartial

7. the quality or state of being transparent

8. assessment

8. operative with respect to past occurrences, as a statute; retrospective

9. retroactively

9. causing disorder or turmoil

10. countervailing

10. constantly adhering to the same principles, course, form

Ex. 2. Match the given phrases:

1. trade objectives

1. определение происхождения (товара)

2. tariff preferences

2. административно-правовая норма

3. origin assessments

3. страна, пользующаяся статусом наибольшего благоприятствования

4. judicial decision

4. компенсационные пошлины

5. administrative ruling

5. тарифные льготы

6. most favoured nation

6. требования об отметках о происхождении

7. government procurement

7. торговые цели

8. countervailing duties

8. судебное решение

9. origin marking requirements

9. защитные меры

10. safeguard measures

10.государственные закупки

Reading and speaking

Ex.1. Read the text and define what part of the text contains the information on:

a) disciplines of the members under Agreement;

b) the bodies responsible for development of the Agreement on Rules of Origin;

c) provisions relating to the application and administration of Rules of Origin;

d) rules of origin used in non-preferential commercial policy instruments.



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