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философия в англиии. Пособие по Таможенному делу Кетова Ахметшина 2019. Учебное пособие для студентов очной формы обучения специальности 38. 05. 02 Таможенное дело Редактор Е. Ю. Лаврентьева Подписано к печати Формат 60х8416. Бумага писчая


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НазваниеУчебное пособие для студентов очной формы обучения специальности 38. 05. 02 Таможенное дело Редактор Е. Ю. Лаврентьева Подписано к печати Формат 60х8416. Бумага писчая
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Participle II (Причастие II) смыслового глагола.


I, he, she, it

was



V ed/3

By + кто совершает действие (непосредственный исполнитель действия)

With + при помощи чего совершается действие (орудие, приспособление и т.п.)

You, we, they

were




  • When the customs history began revenue was collected by the so-called myt (duty) collectors responsible for the trading and transit of myt duties collection.

Когда история таможни только началась, сборы производились так называемыми сборщиками Мыта (пошлины), ответственными за торговлю и передачу этого сбора.


  1. Complete the sentences with the correct passive form of the verbs in brackets. Use the Past Simple tense.

  1. My car ______________________ (repair) last week.

  2. This song ________________________ (not write) by John Lennon.

  3. _________________the phone______ by a young girl?

  4. The film ________________________ (make) ten years ago.

  5. When ______________________________ (tennis/invent)?

  6. The car ________________________ (not damage) in the accident.

  7. The original building _________________________ (pull) down in 1965.

  8. Where ______________________________ (this pot/make)?

  9. When _______________________________ (this bridge/build)?



  1. Underline the correct form of the verb.

FIAT

Fiat started/ was started by a group of Italian businessmen in 1899. In 1903, Fiat produced/ was produced 132 cars. Some of these cars exported/ were exported by the company to the United States and Britain.

In 1920, Fiat started/ was started making cars at a new factory at Lingotto, near Turin. There was a track on the roof where the cars tested/ were tested by technicians. In 1936, Fiat launched the Fiat 500. This car called/was called the Topolino – the Italian name for Mickey Mouse. The company grew, and in 1963 Fiat exported/ was exported more than 300,000 vehicles. Today, Fiat is based in Turin, and its cars sold/ are sold all over the world.


  1. Speak about the history of the company which imports its products to Russia.




  1. Read and translate the text.

Text 1

The History of the Russia’s Customs Service

Russia’s Customs Service is connected with the history of the Russian State. In the 10th and 12th centuries when the customs history began revenue was collected by the so-called myt (duty) collectors responsible for the trading and transit of myt duties collection. At the end of the 13th century and at the beginning of the 14th century myt was displaced by tamgacollectors sent by the Mongolian Khans of the Golden Horde who collected the so-called tamga duty. The tamga duty proved to be one of the most profitable revenue collected and was calculated according to a commodity’s value. Ever since that revenue has come to be known as a customs duty and its place of collection became a customs office.

Later on revenue collection was entrusted to the Russian principalities and by the 14th century the right to collect the duties and be customs officials could be inherited. From the 16th to the 17th century the duties were collected by the elected customs officers and their aids, who had to swear an oath to the Tsar.

Peter the Great pioneered the modernization of the Russian Customs Service, especially, its personnel organization. In 1699 the post of Burmistr (The Head of the Customs Service) was established. The Customs system was increasingly developing its infrastructure. The reforms adopted in 1753 – 1757 greatly contributed to the core reconstruction of the Russian Customs Service. In accordance with the Manifesto, which the Russian Empress Elizabeth signed on the 20th of December 1753, 17 internal trade and transit duties were abolished. Domestic and imported commodity transactions were levied with an additional 13 per cent duty in Russian currency.

In November 1796 the Collegium of Commerce (the Foreign Trade Ministry) was given the absolute power to control the Customs Service. Since 1880 the Minister of Commerce became the head of all the customs houses in Russia.

Since 1811, the Customs Division in the Foreign Trade Department of the Finance Ministry was responsible for the management of all customs houses. In 1864 the Customs Division was renamed the Customs Revenue Collection Department of the Finance Ministry.

In April 1918 the organization of the Customs was mainly carried out under the Decree on the Government Regulation of Foreign Trade. The main focus was on the government control of foreign trade and prevention of smuggling. The USSR Customs Regulations of 1924, the first codified Customs statute, finally formalized the Customs control system. The Customs major task at that time was import and export transaction control in the context of the state monopoly of foreign trade.

From 1946 to 1986 the Customs was under the control of the Ministry of Foreign Trade of the USSR. Later the Main Customs Administration was transformed into the Main Administration of State Customs Control under the patronage of the USSR Council of Ministers. 1991 when the State Customs Committee was founded was a new landmark in the Russia’s Customs. In 2004 the State Customs Committee was succeeded by the Federal Customs Service. The customs service development and its efficiency improvement was directly connected with the adoption in 1993 of the Russian Federation Law on Customs Tariffs and the Customs Code of the Russian Federation. The legal environment for the new customs service and its policy was created. These new instruments secured the priority of fiscal and economic, supervisory, law-enforcement and protective functions of customs bodies. They got the status of law-enforcement bodies and authorization to perform currency control. Since the first steps in its activity Russia’s Customs Service has been an active participant of the international cooperation in the field of trade and tariff policy and customs procedures.

Since 1991 Russia has been a member of the Customs Cooperation Council now the World Customs Organization. It has been elected a member of Policy and Finance Committees of this organization.


  1. Give English equivalents of the words and word partnerships used in the text.

Быть ответственным за что-либо; наследовать; приносить присягу; вносить вклад в работу таможни; быть под покровительством; положить начало; быть отмененным; облагаться пошлиной; Декрет о государственном регулировании внешней торговли; Федеральная таможенная служба; приоритет фискальных и экономических, надзорных, правоохранительных и защитных функций таможенных органов; собирать платежи (доходы); торговая и транзитная пошлина; стоимость товара.


  1. State whether the following statements are true or false. Comment on the true statements and correct the false ones.

1. Russia’s Customs Service is intertwined with the history of Russia.

2. Customs began as an organization fighting with smuggling.

3. Foreigners were often smuggling furs and caviar out of Russia.

4. Customs officers had to swear an oath on taking up office.

5. An additional 13% duty was introduced in the 20th century.


  1. Complete the table below with the facts given in the text:

Be ready to talk about the main periods of the Russian Customs development using the information in the table.


Date

Facts

10th - 12th century

13th -14th century

16th – 17th century

1699

1753-1757

1769

1811

1864

1918

1924

1946-1986

1991

1993

2004

The first revenue was collected by myt (duty) collectors who are responsible for the trading and transit of myt duties collection.




  1. Complete the sentences using the Past Simple forms of the verbs in brackets.

In the 16th - 17th centuries it 1)_______ (be) necessary to obtain a special document from the tsar which 2) _______ (give) permission to go abroad, since departure from the country was strictly limited. During the reign of Peter the Great hundreds of young Russians 3) _______ (go) to Western Europe to study. But by the end of the epoch of Catherine the Great, the State put a lot of obstacles to foreign travel because of the fear of revolutionary ideas that 4) _______ (can) come from Europe. Nicholas I 5) _______ (forbid) the education of children abroad and, consequently, created lots of work for foreign teachers in Russia. It was only Alexander II who 6) _______ (allow) youths to study abroad after reaching age 17. Other restrictions were cancelled in 1881. Young people under age 20 were allowed to leave Russia only if they 7) _______ (have) serious reasons to go, such as education, medical treatment or trade. The Russian Empire had no domestic passports. They 8) _______ …. (be) made only for travel abroad and were valid for 5 years. Every 6 years anyone, who was absent from Russia, had to pay a tax, equal to 15 rubles.

Vocabulary

strictly - строго

obstacle преграда, препятствие помеха

consequentlyследовательно, в результате, вследствие

validдействующий, имеющий силу

beabsentотсутствующий, несуществующий

beequaltoбыть равным чему-либо


  1. Complete the sentences using the words from the box. Translate them into Russian.


revenue responsible profitable commodity

value entrust inherit abolished prevention

smuggling priority law-enforcement elected





  1. They expect to raise enough _________ to pay for their own activities.

  2. The airline is legally ______________ for the safety of its passengers.

  3. Ken Livingstone was _______ mayor of London in May 2000.

  4. I had a very ____________ conversation with Jack today.

  5. Many_________________ agencies are police agencies that have a broad range of powers and responsibilities.

  6. After several burglaries in the area, security is now a high ___________.

  7. When managers __________ employees with important decisions, they signal their respect for those employees.

  8. Mexico has made efforts to reduce _____________.

  9. He ________________ a fortune from his grandmother.

  10. The unpopular tax was finally ___________ some ten years ago.

  11. At only £45 a night, the hotel is great ____________ for money.

  12. You know what they say, _______________ is better than cure.

  13. Coffee is facing the deepest crisis in a global _____________ market since the great depression of the 30s.




  1. Put the words in the correct order to make sentences.

  1. Was/ right/ by/ merchants/ often/ this/ acquired/ powerful.

  2. Any/ customs/ in/ nor/ role/ any/ economy/ important/ significant/ neither/ played/ function/ the.

  3. Of/ all/ and/ world/ are/ in/ documents/ provisions/ regulations/ the/ standard/ these.

  4. Service/ had/ has/ a/ Customs/ in/ Russia/ 1000/ form/ for/ past/ the/ years/ some.

  5. Police (v.охранять)/ the/ border/ longest/ Russia/ has to/ world's.

  6. USSR/ the/ Soviet/ monopolized/ foreign/ trade/ period/ strictly/ During/ in/ the/ was.

  7. Every/ approved/ producers/ laws/ foreign/ import/ Russian/ of/ goods/ and/ limiting/ defending/ the/ tsar.




  1. Find in the text the words which follow the verbs below:

to collect to approve to limit

to defend to create to carry out


  1. Match the beginnings of the following sentences (1-6) with their endings (a-f).

    1. The Russian Customs Service has been much more than ...

    1. the protection of the economic
      interests of the country.

    1. Foreigners were allowed to trade only in frontier towns…

    1. on pain of confiscation.

    1. Every tsar approved laws defending…

    c) a force for keeping out contraband.

    1. Now the role of Customs is to be a guide for…

    d) foreign trade was strictly monopolized.

    1. During the Soviet period …

    e) "The Customs Code of the Russian Federation" and "On Customs Tariff".

    1. Two important laws were adopted:

    f) Russian producers.


  2. Read short descriptions of the functions carried out by the Russian Customs Service. Write A–E in the right box.

A – Fiscal function

B – Law enforcement

C – Collection of Customs statistics

D – Protection of the economic interests of the country

E – Protection of the society




To compile and supply trade statistics of the right quality to a timetable which meets the needs of users with the minimum inconvenience to businesses;







To collect the due amount of tax and duty at the right time.







To protect society by the enforcement of prohibitions and restrictions on the international movement of goods while minimizing the impact of illicit trade and international travel.






To improve the management of revenue by:

  • assuring the accuracy of declarations;

  • keeping to a minimum the outstanding revenue debt; identifying tax avoidance opportunities and taking the appropriate corrective action;

  • maximizing the detection of revenue fraud (including smuggled goods);

  • improving the timeliness and accuracy of collection, accounting and repayment of duties, levies and taxes.










To maintain anti-drug activities (to prevent the importation of drugs).






To improve the effectiveness of drug enforcement, with particular emphasis on commercial smuggling and disrupting the international supply of drugs; to improve the effectiveness of enforcement action against paedophile, materials, arms, strategic exports, etc.







To prevent the illegal importation of chemicals, toxic substances, endangered animals and products made from them.







Enforcement of prohibitions and restrictions on imports and exports.







Controlling and processing imports and exports and working in partnership to help importers move their goods through boundaries quickly and smoothly.






To protect legitimate trade from unfair competition by means of tariff and none tariff regulation.







To maintain state budget.



  1. Answer the following questions about the History of the Russia’s Customs Service:

  1. When did the customs history begin? How was the duty called at that time?

  2. What were the duty collectors responsible for at that time?

  3. Who collected the duty in the 13th – 14th centuries?

  4. How was the tamga duty calculated?

  5. Who collected the duty in the 16th – 17th centuries?

  6. How did Peter the Great change the Russian Customs Service?

  7. What changes were introduced by the Manifesto of the Russian Empress Elizabeth signed on the 20th of December 1753?

  8. What ministry was in charge of the Customs in Russia in the 19th century?

  9. What document was organization of the Customs in Russia based on in 1918?

  10. What activities was the main focus of Customs work in Soviet Russia?

  11. What governmental bodies controlled the Customs work in the USSR?

  12. When was the Federal Customs Service of Russia formed?

  13. What was the customs service development and its efficiency improvement connected with?

  14. What legal environment for the new customs service and its policy was created by the new statutory instruments?

  15. How does Russia’s Customs Service participate in the international cooperation in the field of trade and tariff policy and customs procedures?




  1. You are going to watch the video about the Brief History of Customs.

In an increasingly globalized world, it can be difficult to understand the behavior or even the purpose of Customs agencies. Perhaps the best way to understand the motivations of today’s federal agencies is to examine the history of Customs itself.

https://www.youtube.com/watch?time_continue=65&v=aZ768wyxcZY


  1. Study the following list of words:

  1. globalization – глобализация

  2. to develop - развивать

  3. a modern phenomenon – современный феномен

  4. hallmark – ключ, признак

  5. despite – несмотря на то, что

  6. Evidence – улики, доказательства

  7. existence – существование

  8. unmitigated – 1. абсолютный, явный; 2. неослабленный

  9. voluntary – добровольный

  10. merchants - торговцы

  11. a bribe - взятка

  12. to become mandatory – стать обязательным

  13. at the dawn of… - на заре

  14. powerful tool – мощный инструмент

  15. national wealth – национальное богатство

  16. violence - насилие

  17. advance – прогресс, успех, продвижение

  18. essence – сущность

  19. transparent – прозрачный

  20. camel - верблюд

  21. slave - раб

  22. fleece – овечья шерсть




  1. Answer the questions:

  1. Where was the evidence of customs activity excavated?

  2. What was the first attempt to arrange customs procedures? How was it transformed?

  3. Where and when was the first customs tariff developed?

  4. What did it include?

  5. Where did the first customs declaration appear?

  6. What dramatically changed at the dawn of industrial age? And Why?

  7. When were the first international organizations established? What is the main goal of these international agencies?




  1. Look at the tables below. Compare the customs tariffs and necessary customs information that were used in the past and that are required nowadays.

Discuss the following requirements in groups or in pairs.


Customs Tariff of Palmyra (est. 167 AD)

  • per camel-load of aromatic oil in alabaster jars, seven denarii at importation and exportation

  • per camel-load of olive oil comprising four goatskin bags, ten denarii at importation and exportation

  • per camel-load of salted provisions, ten denarii at importation and exportation

  • for salted goods carried by donkey, the Customs agent shall collect three denarii per load, at importation and exportation

Canada Customs Tariff (2016)

3301.13.00


00

Essential oils (terpene less or not), including concretes and absolutes; resinous; extracted oleoresins; concentrates of essential oils in fats, in fixed oils, in waxes or the like, obtained by effleurage or maceration; terpenic by-products of the deterpenation of essential oils; aqueous distillates and aqueous solutions of essential oils. – Essential oils of citrus fruit: – Of lemon

1509.90.00

20

Olive oil and its fractions, whether or not refined, but not chemically modified. – Other – In container sizes of 18 kg or more




Roman-era Customs data

Canada Customs Invoice (current)

  • port of loading

  • date of shipment

  • name of city where duty was paid

  • weight

  • value

  • order #

  • producer

  • officer who weight the goods

  • amount of duty paid

  • Vendor (name and address)

  • Date of direct shipment

  • Other references

  • Consignee

  • Purchaser’s name and address

  • Country of transhipment

  • Country of origin of goods

  • Transportation mode

  • Conditions of sale and terms of payment

  • Currency of settlement

  • Number of packages

  • Specification of commodities

  • Quantity

  • Selling price

  • Total weight



Extra Reading

  1. Before reading the text “Russian Customs Service” discuss the following questions:

1. Do you know anything about the history of the Russian Customs Service?
2. What happened to the Russian Customs Service after dissolution of the Soviet Union?
3. What are the possible ways of the Russian Customs development?
4. What are the main responsibilities of the Russian Customs services?
Vocabulary

  1. development— развитие

  2. recent — недавний, последний, новейший

  3. to sign a decree — подписать декрет

  4. to set up — учреждать, основывать

  5. rightfulness — правомерность

  6. severely — очень, сильно, весьма

  7. qualified — квалифицированный

  8. to compose — составлять

  9. a higher education establishment — высшее учебное заведение

  10. to recognize — признавать, осознавать

  11. approximately— приблизительно

  12. amount — количество, величина, сумма

  13. primary — первоначальный, исходный

  14. input — вклад

  15. provisions— положения, условия, меры предосторожности, постановление

  16. significance — важность, значение

  17. assessment — оценка, определение ценности

  18. dissolution of the Soviet Union— распад CCCР

  19. issue — спорный вопрос, проблема

  20. solvent— платежеспособный, кредитоспособный

  21. representative office — представительство.

  22. cargo — груз

  23. lack — недостаток, нехватка

  24. to confirm — подтверждать

  25. trade turnover — товарооборот

  26. share — доля, часть, роль

  27. establishment — учреждение

  28. to equip — оборудовать

  29. severe — сильный, трудный, жестокий

  30. to overcome — преодолеть, подавить, превозмочь

  31. to consider — рассматривать, обсуждать, обдумывать

  32. tocomplywith — подчиняться, выполнять требования

  33. to increase — увеличить

  34. to utilize — использовать


Text 3.

Russian Customs Service

The Federal Customs Service (FCS) of Russia is a Federal executive authority, performing in accordance withthe legislation of the Russian Federation the functions of control and supervision in the field of customs and thefunctions of a currency control agent and special functions of smuggling control, decrease of other crimes andadministrative violations.

The Federal Customs Service (FCS) is under the jurisdiction of the Ministry of Economic Development and Tradeof the Russian Federation.The FCS in its activity is guided by the Constitution of the Russian Federation, federal laws, decrees andregulations of the President of the Russian Federation, international agreements, etc.

Russian customs officers celebrate their professional holiday on the 25th of October. It is the day, when the President of Russia signed the Decree «On setting up of the State Service Committee of the Russian Soviet Socialist Federative Republic». The Customs Service has passed a long way of growth and development. After the dissolution of the Soviet Union, the Russian Customs Services inherited 14 thousand kilometers of borders which were not properly protected. Moreover, the second issue was a gap of staffing capacity. Since that time, the Federal Customs Service of Russia has significantly developed participating in various international agreements and collaborating with other countries and world organizations.

Nowadays, customs service of Russia is one of the largest customs services in the world. It is a multifunctional, technically equipped, dynamic structure, with more than 60 thousand employees. The FCS of Russia is composed of 7 regional Customs Administrations, 144 customs offices, including 4 specialized, 688 customs terminals, and 317 checkpoints at the state border. In its structure there is a higher education establishment — Russian Customs Academy, recognized by the World Customs Organization as one of its regional training centers. Federal Customs Service has 7 representative offices abroad — in Belarus, Ukraine, Kazakhstan, Kirgizia, Finland, Germany and Belgium. Opening of representative offices in China and Poland are being considered now. The Russian Customs Service successfully regulates and controls foreign trade turnover of Russia and prevents customs violations.


  1. Complete the sentences with nouns/ verbs/ adjectives or adverbs. Translate them into Russian.

  1. Development/ to develop/ developing/ developed

  1. I'm looking for a job which will enable me to _________ my skills/talents.

  2. Job insecurity seems to be increasing across most of Western Europe, the United States and other parts of the _________world.

  3. All our profits are re-invested in research and _________.

  4. The World Bank is being urged to write off debts from _________ countries.




  1. to compose/ composition

  1. The company said it plans to change the __________ of its board of directors.

  2. He took a minute or two to ________ his thoughts before he replied.




  1. establishment/ to establish/ established

  1. She seems to have spent all her life studying in educational ___________.

  2. They have well-_________ connections with the Japanese company.

  3. An international medical conference was _________ for the interchange of new ideas and approaches.




  1. to recognize/ recognizable/ recognition

  1. It is the most ___________ picture in the art gallery.

  2. She looked at me without a flicker of _________in her eyes.

  3. I hardly __________ you with a beard.




  1. provision/ to provide/ providential

  1. Our office can ________ information on the local area.

  2. The Red Cross is in charge of the ______ of emergency relief.

  3. Finally, he got a ____________ opportunity.




  1. assessment/ to assess

  1. The investigation was reopened after careful _________ of new evidence.

  2. Our agent will ________assess the value of your property.




  1. representative/ to represent/ representation

  1. Delegates will meet with ___________ from industry and the government.

  2. This is a group that __________ the interests of the workers in the steel industry.

  3. The dove in the picture is a ______________of peace.




  1. to confirm / confirmation/ confirmed

  1. The claims have received independent _______ from a team of experts.

  2. He was considered to be a __________ atheist.

  3. The study _________ the findings of earlier research.




  1. to consider / consideration/ considerable/ considerably

  1. He inherited a ______ amount of money.

  2. We have given careful ________ to your claim for compensation.

  3. The committee met to _________ issues relating to road maintenance.

  4. Twenty-five dollars was __________ more than he expected to pay.




  1. Fill in the gaps in these sentences with a suitable preposition from the list.


in of at of to

against with for of


1. The history CS confirmed rightfulness _____________ highassessment of the state.

2. CS is a multifunctional structure ___________ more than 60 thousand qualified personnel working__________it.

3. The FCS of Russia is composed ____________ regional CustomsAdministrations, customs offices, customs terminals, checkpoints the state border.

4. Due ________ development of infrastructure the US Customsrevenues had reduced the national debt _______ zero.

5. CS collects and protects the revenue, guards____________ smugglingand is responsible __________ law enforcement.


  1. Complete the sentences using your own ideas.
    1. The main primary objectives of the country's customs system are_______________.
    2. Customs service ensures that all imports and exports _______________.
    3. Protecting consumer safety means_______________.
    4. Customs stations controls_______________.
    5. Contraband, including narcotics and illegal drugs_______________.




  1. Match the phrases in BOLD with their definitions given below.

On arrival in most countries as a foreigner you have to show your passport, a landing card (1) and often acustoms declaration form (2). You may need a visa and a vaccination certificate (3), depending on the entryrestrictions (4). Customs carry out spot checks / random checks (5) on peopled luggage. They use sniffer dogs(6) to search for drugs and explosives. In most cases, you have to clear customs (7) at the port of entry (8). Genuine refugees may try to seek political asylum (9). Customs officers also look out for illegal immigrants, someof whom may be economic migrants (10).


a) form showing how much money and what goods you are carrying;
b) permission to stay in another country to avoid political persecution back home;
c) people who try to enter from poorer countries just to get work;
d) take your bags through customs;
e) form with your personal details and date of arrival;
f) rules about who can enter a country and for how long;
g) paper proving you have had the necessary health injections;
h) checks done without warning;
i) the port or airport where you first enter a country;
j) specially trained dogs who can smell drugs and bombs.


  1. Rewrite these sentences using phrasesand collocations from the above exercise instead ofthe underlined words.

  1. You'll have to show a paper proving that you have had injections for tropical diseases when you enter the country.

  2. People entering from war-torn countries often ask for permission to stay to avoid political oppression in their own country.

  3. You have to take your baggage through customs if you arrive on an international flight at San Francisco airport, even if you are flying on within the USA.

  4. You have to fill in a paper saying how much money you're bringing into the country before going through customs control.

  5. Some of the people were people who were poor and travelling hoping to find jobs, rather than genuine political refugees.

  6. Passenger to airline cabin attendant: “Could you give me one of those papers for filling in my passport number and personal details before we arrive, please?”

  7. At the airport the security guards had those special dogs that can smell drugs.

  8. You'll need a visa; the rules about who can enter the country are very strict.

  9. You have to fill in the city where you first entered the country in this box here.



Unit 5.

Offences at customs

Essential Words and Expressions

1. to attract – привлекать

2. to assure – гарантировать

3. to be criminally liable – нести уголовную ответственность

4. to check – проверять

5. criminal – преступник

6. counterfeit – подделка

7. сustoms authorities – таможенные власти

8. customs procedure таможенная процедура

9. commodity – товар

10. customs code – таможенный кодекс

11. customs inspection – таможенная проверка

12. сustomsservice – таможенная служба

13. customsrules– таможенные правила

14. currencylegislation– валютное законодательство

15. customsdepositaccount– таможенный депозитный счет

16. todeclare – декларировать/объявлять

17. falsedeclaration– ложное декларирование

18. to demand – требовать

19. to execute – оформлять

20. evasion – уклонение

21. toevadecustoms– уклоняться от таможенных органов

22. falsification– фальсификация

23. guarantee – гарантия

24. toimport – ввозить

25. internationalterrorismмеждународный терроризм

26. implement– реализовать

27. tolist– перечислять

28. licensing– лицензирование

29. to make use of – использовать

30. non-declaration of goods – недекларирование товаров

31.obligation – обязательство

33. toprevent предотвращать

34. ready-made– готовый к употреблению

35. supporting– поддержка

36. smuggling – контрабанда

37. smuggler – контрабандист

38. scheme – схема

39. taxation – налогообложение

40. taxevasion – уклонение от уплаты налогов

41. under valuation – недооценка

42. violation – нарушение
Passive Voice

Страдательный залог

Страдательный залог используется для выражения интереса к человеку или объекту, которые испытывают на себе действие, нежели к действию, которое производят этот человеком или объект. Другими словами, предмет интереса или интересующий нас человек становятся подлежащими предложения.
Пассивный залог образуется с помощью вспомогательного глагола «be» и формы Past
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