The Customs Law

The Customs 1)правила are closely connected with financial 2)право which 3)регулирует the budget, taxation, state credits and other spheres of financial activity.

The Customs functions are: to calculate and 4)собирать the duty on imported 5)облагаемые пошлиной goods; 6)выдавать import and export licenses for 7)ограниченные для ввоза и вывоза goods, to prevent trade in 8)запрещенные goods.

So, the Customs business of the Russian Federation (as it is stated in the Customs Code) is the activity which includes the procedures and 9)условия for transporting 10)товары и транспортные средства across the Customs border of the Russian Federation , the 11)взимание of the Customs payments, Customs registration, Customs control and other instruments for implementing the Customs policy.

b) Scan the text to answer the following questions.

1. How many times is the word “customs” used in the text? Write out all the phrases and translate them.

2. In what connection do the customs rules appear in the text?

3. What does the text say about financial law?

4. What does the customs business include?

Ex.29. Memory check

a) Which category of law deals with:

1. budget, taxation, state credits

2. relations in the economic sphere of life

3. matters arising from employment relations

4. individual types of crimes and punishment

5. legal forms of executive and administrative activity

b) B. Which category of law would deal with the following crimes:

1. robbery

2. smuggling

3. violation of human rights

4. failure to pay customs duties

5. speed limit excess

Ex.8. Complete the word field diagram