European, frequent, to occur, Belgium, cereals, textiles, increasingly, fraudulently, procedure, freight forwarder, owner, however, ordinarily, to pass through, to allow, consignor, consignee, guarantee, possession, documentary, to relinquish, legitimate, destined, to be towed, haulers, inquires, democracies.
Answer the following questions.
1. Is fraud limited to one definite country?
2. What goods does fraud involve?
3. In what cases are goods classified as Community Transit ones?
4. What is a T1 Form?
5. What is the most common method of good’s shipment adopted by criminals?
6. What are variations of this fraud?
3. Explain what is meant by:
a question of petty pilfering, goods for consumption, to be subject to customs duty, to put up a guarantee, to be towed by a chain of different haulers, counterfeit stamps, to mislead the customs officials, emerging democracy
Retell the text.
Vocabulary and grammar work
1. Fill in the blanks with the proper words:
Community, methods, controlled, preventing, regime, responsibility, organizational, investigative, criminal offences, movement, borders, freight forwarders, expertise, department, authorities
1. The Community Transit _____________ was organized in 1960 for six countries with internal borders.
2. Today, transit is implemented by _______________ acting as intermediaries to a transaction in countries with no internal _______________.
3. The present system places the burden of ______________ fraud onto the freight forwarders.
4. The prevention of fraud takes ______________ and time.
5. Commercial Crime Service, a _______________ of the International Chamber of Commerce insists that documentation should be _______________ and each
__________________ be identified.
6. Analysis should be carried out of the ______________, types and extent of fraud and those involved.
7. The fact that there is an evolution in the ______________ aspect of fraud is clearly stated by the European Commission.
8. Most member states believe that the ordinary ______________ are adequately defined to protect the Community’s financial interests.
9. There are few examples of departments responsible for the monitoring of ______________ expenditure which are independent of the administrative ________________.
10. There is a trend towards the development of multidisciplinary control structures with _______________ for all areas of fraud prevention and with wide-ranging _________________ powers.
Match the English and Ukrainian equivalents.
1/ Petty pilfering; 2/ to avoid payment of customs; 3/ to relinquish smb from responsibility; 4/ to enforce guarantee; 5/ to cover losses; 6/ to absolve oneself of a guarantee; 7/ to prove fraudulent; 8/ to ship goods through the customs area; 9/to be destined for a Spanish consignee; 10/ to be towed by a chain of haulers; 11/ to report the loss of cargo; 12/ to be delayed because of mechanical problems; 13/ to claim on one’s insurance; 14/ customs debenture; 15/ customs tariff; 16/ customs examination list; 17/ customs warrant; 18/ customs declaration/entry; 19/ customs clearance; 20/ excise duties; 21/ customs dues/fees; 22/ customs duties;
a/ виявитися фальшивим, підробленим; b/ дрібні крадіжки; c/ покривати збитки; d/ не платити мита; e/ застосувати гарантію; f/ звільняти будь-кого від відповідальності; g/ звільнятися від відповідальності; h/ повідомити про викрадення (зникненні) вантажу; i/ перевезти вантаж через митну територію; j/ вимагати сплати страховки; k/ затриматися із за технічних неполадок; l/ призначений для одержувача в Іспанії; m/ бути транспортованим за допомогою різних перевізників; n/ мита; o/ митні збори; p/ акцизні мита, q/ митне чищення; r/ митна декларація; s/ ордер на випуск вантажу із митниці; t/ оглядовий cписок; u/ митний тариф; v/ свідоцтво митниці на право зворотного одержання імпортного мита.
Supply the prepositions.
1/ To ship goods ____________the area to a consignee _________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 haulers;
5/ to become aware _________ the situation;
6/ their lack __________ stability;
7/ because __________ the quality of the goods;
8/ to be liable ___________duties and taxes;
9/all imported goods _________consumption ________the European Union;
10/ they ordinarily originate ____________the EU but always pass ________one
or several member states.
Translate into English.
1. У митній декларації (митному паспорті), як правило, вказуються наступні дані: найменування товару /вантажу, кількість, ціна за одиницю, загальна вартість,країна відвантаження, відправник, країна призначення, вантажоодержувач.
2. Відповідно до нашого Контракту 22-07 від 11 травня ц.р. повідомляємо що вантаж пройшов митне чищення 7 грудня.
3.У Контракті зазначено, що вартість товару включає усі мита й збори.
4. Ми змушені повідомити вас, що ми зазнаємо збитків через те,
товар затриманий у Митниці iз вашої вини і ми не можемо виконати своїх зобов'язань перед замовником у строк.
5. Вони транспортували товар через митну територію Європейського Союзу для вантажоодержувача за межами цієї території.
6. Відправник вантажу звичайно просить експедитора забезпечити гарантію для оплати всіх мит.
7. Повідомляємо Вас, що товар вже прибув у місце призначення.
8. Вантажоодержувач повинен мати усі документи рідною мовою
9. Митниця видає усі документи в одному екземплярі, але якщо Вас задовольнять копії, то вони будуть надіслані Вам у найближчому майбутньому
Note: дані details
Найменування description
За одиницю per unit
Загальний total
відвантаження shipment
зазнавати збитків to suffer losses
з вашої вини through your fault
не з вашої вини through no fault of yours
5. Fill in this simplified document:
CUSTOMS DECLARATION
1._________________________________________________________________ (description of goods )
2._________________________________________________________________ (quantity of goods), (price per unit) (total value)
3._________________________________________________________________
( number of cases ) ( gross weight )
4._________________________________________________________________(Contract #)
5._________________________________________________________________ ( country of origin )
6._________________________________________________________________ (consigner)
7.________________________________________________________________
(destination)
8._________________________________________________________________ (consignee)
___________________________________________________________________ FOR OFFICIAL USE ONLY
customs tariff:
duty to pay:
additional charges: Customs official:
remarks: Date:
WRITING
Translate into Ukrainian.
The procedure is the following: the owner of goods is responsible for the payment of duty. However, the destination of some goods requires the freight forwarder to become responsible for the payment of customs duty instead of the owner. These goods are classified as Community Transit ones. All imported goods for consumption within the European Union are subject to customs duty. However, the EU does not require the payment of customs duty when the goods are classified as Community Transit goods. Since they ordinarily originate outside the EU but always pass through one or several member states. The system allows a consignor to transport goods without repeatedly having to 
pay and reclaim customs duty with every country.
When goods are transported, the EU requires a guarantee to cover any potential customs duty loss in cases where goods are thought to have been consumed within a member state country not designated as the final destination. The freight forwarder provides the guarantee because he has legal possession of the goods and is responsible for duty and taxes.
2. Express your opinion on the following statement: ‘ Any economic crime is financial crime too’.
SECTION 3:
FRAUD IN CONSUMER SPHERE
Before you read
Discuss these questions:
1. What are consumers?
2. What services may we refer to consumer sphere?
Key vocabulary:
To be swindled, to be victimized, to convince, inventories, sub distributorships, recruit, investment, misappropriation, to trap, solicit donations, slick advertising, to misrepresent, utility
Read and translate the following texts:
Consumer Fraud
The act of deceiving unsuspecting consumers can be easily committed, difficult to prosecute and very profitable for the criminals. Whether the financial loss is large or small, no one likes to be swindled or conned. The unwary can be easily victimized by criminals, unawaring that they have been defrauded or being too ashamed when they understand that they have became a victim of fraud.
The best way to reduce fraud is through increased awareness. The greatest enemy to the perpetrator of fraud is the informed consumer. Fraud can take many different forms, as the only limit to the con-artistт0s is their creativity and imagination. The following descriptions do not provide an exhaustive list of fraudulent practices, but serve to provide an indication of some of the more common consumer fraud schemes.
