Application of the TIR Convention in the Customs Union

Customs transit is one of the most popular Customs regimes of cargo movement, under which foreign goods are transported through the Unified Customs territory of the Customs Union without paying Customs duties, taxes and without prohibitions and restrictions of economic nature.

Transit declaration should contain a certain volume of information, which also includes information on the name, number and value of the imported goods, their HS code in accordance with the Commodity Nomenclature of the participating countries of the Union. As a transit declaration, the transportation and commercial documents may be represented to the Customs authority.

For the Customs Union of Belarus, Kazakhstan and the Russian Federation, the TIR system is the most effective and practical means of financial security for Customs transit. It allows Customs authorities, national associations and road carriers to significantly increase the effectiveness of risk management measures. In addition, application of the TIR system results in reduced transportation costs.

For example, Kazakh business partners are at a great distance from main contractors, for which the goods are transported through plenty state borders, including those in Customs Union member states. Without TIR Carnet, the high costs, including Customs formalities costs, render international transport non-rational and inefficient. TIR Carnets used for transport of goods, reduce time and transport costs and, as a result, provides the advantages for the road transport industry and trade not only in Kazakhstan, but also the Customs Union in general.

Article 217 of the Customs Code of the Customs Union defines several measures to secure the Customs transit upon transport of goods on the territory of the Customs Union.

The security measures:

· Security of payment of Customs duties and taxes,

· Customs escort,

· Designation of the route for the transportation of goods.

Payment of Customs taxes and duties may be secured by the following means:

· Cash assets (money),

· Banking guarantee,

· Surety,

· Pledge of property.

(TIR Handbook- UNECE)

Exercise 14. Answer the following questions:

1. What is the specific feature of the Customs transit?

2. What does the transit declaration contain?

3. What are the advantages of the Customs transit for the countries-members of the Customs Union?

4. What are the benefits of TIR carnet?

Exercise 15. Sum up the information on Customs transit using the following plan:

1) Elaboration of the TIR Convention.

2) Revision of the TIR Convention.

3) Essential principles of the TIR Customs transit system.

4) Benefits of TIR carnet.

Exercise 16. Use Texts 1-3 to summarize what you have learned or read on the problem discussed.

Exercise 17. Make the following knowledge test using the extra information on the Internet.

1. When was the current TIR Convention established?

a) 1975

b) 1998

c) 2005

2. Where can you find the text of the TIR Convention? Answer the question in writing.

3. Who can participate in the TIR Administrative Committee?

a) All member states of the United Nations.

b) Every two years a group of 7 representative states are elected among the Contracting Parties to the TIR Convention.

c) All Contracting Parties to the TIR Convention.

4. What are the 6 principles / pillars of the TIR System?

· Reduced delays for border crossings

· Controlled access

· TIR Carnet

· Coverage for all categories of goods

· International ‘guarantee’ system

· Mutual recognition of Customs controls

· Worldwide application of the system

· Secure vehicles or containers

· SafeTIR

· Termination information on all TIR operations

5. Can a TIR transport begin and end in the same country?

a) Under no circumstances, as a TIR Carnet can only be used for international transport of goods.

b) Yes, provided that a part of the journey is performed in foreign territory.

6. Which of the following is not considered as heavy or bulky goods?

a) Bus travelling on its own wheels.

b) Livestock.

c) Milk in a tank.

d) Gravel on an open platform.

7. Can empty trucks travel on their own wheels under the TIR procedure?

a) No, under no circumstances.

b) Yes, if they are exported and considered as goods themselves.

8. May Customs authorities carry out physical examinations of TIR goods at Customs offices en route?

a) Only in exceptional cases.

b) Yes, as a general rule.

c) No.

Keys: 1 – a); 2 – the TIR Handbook; 3 – c); 4 – Controlled access; TIR Carnet; International ‘guarantee’ system; Mutual recognition of Customs controls; Secure vehicles or containers; SafeTIR; 5 – b); 6 – c); 7 – b); 8 – a).

Exercise 18. Class discussion. Describe at least two benefits that TIR system gives to:

Ø International trade

Ø Customs authorities

Ø Transport operators

 Hints:

Benefits for Transport operators - Goods move across international frontiers with minimum interference - Delays and costs of transit are reduced - Simplification of documentation - Gives access to many countries (55 in 2007) - No need for a guarantee deposit at transit borders Benefits for international trade - Encourages the secure development of international trade - Reduces transport costs by reducing formalities and delays in transit - Facilitates transit movements by the application of standardized controls and documentation Benefits for Customs - Duties and taxes at risk are ‘guaranteed’ - Normally avoids the need for physical inspection of goods in transit - Control and documentation are simplified.

 

Exercise 18. Translate the following word-combinations into English:

международный таможенный транзит; освобождение от уплаты таможенных пошлин; предоставлять выгоды (преимущества); финансовая безопасность; сниженные транспортные расходы; вступать в силу; соответствующие изменения; документ, одобренный международным сообществом; эффективность мер по управлению рисками; принимать во внимание; разгрузка товаров; обеспечивать безопасность таможенного транзита.

Exercise 19. Form Gerunds using the suffix -ing:

read; explain; govern; create; develop; increase; provide; delivery; establish; distribute; visit; enter.

Exercise 20. Make the following sentences simple using the Gerund.

1. Do you mind if I take your identity card for a moment?

2. We must consider the matter thoroughly before we come to any conclusion.

3. I remember that we have seen employees of the Customs administration only once.

4. When he received information from his firm he changed his mind.

5. Before he left the departure lounge he called on the Customs officer in charge.

Exercise 21. Translate into Russian paying attention to the Gerund.

1. There are restrictions and prohibitions on bringing many species into the United States.

2. No passenger would mind his baggage being examined at the Customs control.

3. The idea of paying a Customs duty on extra baggage is never a pleasure for tourists.

4. You can get your visa by presenting all necessary documents in authorized form.

5. Anybody would object to having a holiday in winter.

6. Nothing depends on the flights’ being cancelled at the airport.

7. They don’t approve of their friends gambling.

8. Smugglers never look forward to being searched.

9. The Customs officers always insist on tourists’ filling in an entry declaration.

10. Customs officers often achieve success by detecting contraband.

 Hints:

Remember: the following verb phrases require an – ing form in the compliment

 

Approve of	Get through
Be better of	Insist on
Can’t help	Keep on
Count on	Look forward to
Do not mind	Object to
Forget about	Think about / Think of

 

Exercise 22. Translate the following sentences into Russian. Mind the Gerund followed by the prepositions.

1. We were looking forward to introducing the new piece of legislation.

2. Customs officers’ working together and their sharing intelligence information with one another is of great advantage for border management.

3. Sellers compete by trying to produce the goods and services at the lowest possible price.

4. The TIR Carnet is a Customs transit document proving the existence of the international guarantee for duties and taxes for the goods transported under the TIR system.

5. TIR Carnet Holders are able to benefit from facilitated border crossings, by submitting TIR Pre-Declarations.

6. In line with the TIR Convention, Russian Customs authorities must continue to accept TIR Carnets at the Russian borders including after 1 December 2013.

7. The passenger thanked the Customs officer for explaining the Customs laws to him.

Exercise 23. Translate the sentences paying attention to the form of the Gerund.

1. He hates being interrupted all the time.

2. He never mentioned having been reprimanded by the dean.

3. We regret not having caught our flight.

4. Nobody prevented him from being sent on a business trip.

5. All the students succeeded in passing the exams.

6. I do not approve of your having missed the lecture.

7. She was not sure of having translated the sentences in the right way.

8. She never complains of having difficulties.

9. The Customs officers usually insist on tourists’ filling in an entry declaration.

10. Smugglers never look forward to being searched.

11. You can improve your pronunciation by reading to yourself.

12. She was afraid of missing the plane.

13. The Customs officers usually insist on tourists’ filling in an entry declaration.

GLOSSARY

amendment application assets authorization combined transport commonly contracting parties contractor costs designation escort pillar property relevant route swap-body surety under the aegis under cover valid via to approve to elaborate to ratify to revise to seal to take into account

поправка применение активы разрешение комбинированные перевозки обычно договаривающиеся стороны подрядчик расходы обозначение эскорт основной принцип; столб, опора имущество уместный маршрут съемный кузов поручительство под эгидой под прикрытием действительный через утвердить разработать ратифицировать пересмотреть опечатывать, пломбировать учитывать, принимать во внимание

Unit 4.2

BASIC CUSTOMS PROCEDURES

In this Unit, you learn: - about basic Customs procedures - about New Computerised Transit System (NCTS) - about ATA Carnets Grammar: -ing forms. The Gerund

Exercise 1. Match the words from Text 1 to their correct definition.

 

surveillance	(chiefly of a court or other body) accepted as having legal authority to deal with a particular matter; (of a person) efficient and capable;
refund	a person or party who makes a formal declaration;
procedure	suggested, implied though not directly expressed;
export	close observation, supervision, especially of a suspected spy or criminal;
declarant	an established or official way of doing something; series of actions conducted in a certain order or manner;
implicit	the selling and sending out of goods or services to other countries, or the revenue from such sales;
competent	a repayment of a sum of money, typically to a dissatisfied customer.

Exercise 2. Find in the text the words which follow the verbs below:

to ensure, exported by, to foresee, to be taken over, to leave, to present, to be loaded for, to be made for, to release.

Exercise 3. Fill in the table of derivatives.

Verb	Noun	Adjectiv e / Participle
	payment
		simplified
ensure
	authorisation
		exported
	exception
accept

Exercise 4. Match left and right:

1) release of goods	a) упрощенная процедура
2) export procedure	b) выплата экспортной дотации / возмещения за экспорт
3) export restrictions	c) меры по надзору
4) simplified procedure	d) разрешение или лицензия на экспорт
5) payment of export refund	e) правильное применение всех экспортных мер
6) (an) implicit declaration	f) таможенный пункт отправления (товаров)
7) surveillance measures	g) процедура экспорта
8) Customs office of exit	h) подразумеваемая декларация
9) export authorisation or licence	i) экспортные ограничения
10) correct application of all export measures	j) выпуск товаров

Exercise 5. Read Text 1 for general understanding.

Text 1

Export Procedure

The export procedure is obligatory for the goods leaving the EU Customs territory, with very few exceptions. This is due to the fact that this procedure must ensure the correct application of all export measures, e.g.: export restrictions and surveillance measures, and payment of export refunds for agricultural products.

The export procedure foresees, in principle, two stages:

First the exporter/declarant presents the goods, his export declaration and, where necessary, his export authorisation or licence at the Customs office responsible for the place where he is established or where the goods are packed or loaded for export.

If no simplified procedure is used, the export declaration is made on the Single Administrative Document (SAD) or its electronic equivalent. An oral (or sometimes implicit) declaration may also be made (at the Customs office of exit) in certain circumstances. However, neither an oral nor an implicit declaration may be made for goods in respect of which export refund or repayment of duties is claimed or which are subject to restrictions or other special formalities.

The Customs office to which the goods and the export declaration have been presented releases the goods for export on condition that they leave the EU Customs territory in the same condition as when the declaration was accepted.

In the case of goods exported by rail, post, air or sea, the Customs office of exit may be the office competent for the place where the goods are taken over under a single transport contract for transport to a third country (e.g. port, airport, railway station).

NOTES:

Single Administrative Document (SAD) – межд. эк. единый административный документ (стандартная форма таможенной декларации, использующаяся в странах Европейского Союза; введена в 1988 г., заменила собой национальные экспортные и импортные таможенные декларации, использовавшиеся странами ЕС; содержит полную информацию о товаре и способах его транспортировки, сведения об отправителе и получателе товара, а также иные банковские, налоговые и страховые данные).

Exercise 6. Comprehension questions.

1. What must the export procedure ensure?

2. What are the principle stages of the export procedure?

3. What does the exporter present at the Customs office?

4. How is the export declaration made if no simplified procedure is used?

5. On what condition does the Customs office [to which the goods and the export declaration have been presented] release the goods for export?

6. In what cases may the Customs office of exit be the office competent for the place where the goods are taken over?

Exercise 7. Read Text 2 to give the English equivalents for the following words and word-combinations:

временный ввоз товаров (x2); без уплаты пошлины или НДС; на срок до одного года; таможенные органы; экономить деньги; профессиональное оборудование; «паспорт на товары» (x2); коммерческие образцы; ярмарки; промышленное оборудование; медицинская техника (приборы); скаковые лошади; картины старых мастеров; доисторические реликвии (реликты); звуковые системы для рок-групп.

Text 2

Temporary Importation and ATA Carnets

 

Temporary importation means that goods may be used in the EU countries without payment of duty or VAT under certain conditions and re-exported afterwards in the same state as they were in at import.

Oral, rather than paper, declarations can be made for certain types of goods. However, the Customs authorities may require a written inventory or list to support the oral declaration.  

ATA Carnets

The Customs Convention on the ATA Carnet is applied for temporary admission of goods.

Carnets, also known as “Passports for Goods” or “Merchandise Passports” are the easiest way to speed through Customs and to save money.

The ATA Carnet is an international Customs document that permits the duty-free and tax-free temporary export and import of goods for up to one year. The Initials “ATA” are an acronym (аббревиатура) of the French and English words “Admission Temporaire / Temporary Admission”.

ATA Carnets cover:

ü Commercial samples.

ü Professional equipment.

ü Goods for presentation or use at trade fairs, shows, exhibitions and the like.

That means almost everything from the ordinary to the extraordinary, the usual and unusual: computers, repair tools, photographic and film equipment, musical instruments, industrial machinery, vehicles, jewellery, clothing, medical appliances and aircraft, race horses, old masters, prehistoric relics, ballet costumes and rock group sound systems, etc.

Exercise 8. Answer the following questions:

1. What does temporary importation mean?

2. What is an ATA Carnet?

3. What are advantages of the ATA Carnet?

Exercise 9. Render the text below in English. Consult Text 2.

Use the following phrases:

to issue for a certain fee; to use instead of the common Customs documents; national chambers of commerce; to simplify Customs clearance of goods; on the way to Russia; to admit ATA Carnets; temporary admission (importation); exemption from Customs duties; consumed goods; goods intended for commercial use.

Карнет ATA

Карнет ATA является международным таможенным документом, который выдается за определенную плату национальными торговыми палатами или другими национальными ассоциациями, уполномоченными на это таможенными органами в странах-участницах соответствующей международной конвенции. Карнет ATA заменяет стандартные таможенные документы, необходимые при ввозе и вывозе товаров.

Использование карнета ATA помогает упростить таможенное оформление товаров в странах по пути следования в Россию при условии, что такие страны также признают карнеты АТА.

Действие карнета ATA распространяется на временно ввозимые (на срок до одного года) товары, для которых может применяться полное освобождение от уплаты таможенных платежей при временном ввозе. Его действие не распространяется на потребляемые товары, изделия одноразового использования или товары, предназначенные для коммерческого использования.

Exercise 10. Read Text 3 to match left and right:

 

1) to keep abreast of the changes	a) общие транзитные процедуры
2) prevention and detection of fraud	b) инструмент для управления и контроля транзитной системы
3) needs of trade	c) бизнес-окружение / деловое сообщество
4) common transit procedures	d) охватить упрощенные процедуры
5) electronic processing of data	e) быть в курсе перемен (изменений)
6) haulier’s documentation	f) доказанные недостатки (изъяны)
7) to cover simplified procedures	g) выявление и предупреждение мошенничества
8) business environment	h) электронная обработка данных
9) tool to manage and control the transit system	i) потребности (нужды) торговли
10) proven flaws	j) документация перевозчика

Text 3

New Computerised Transit System (NCTS) [8]

A key part of the reform of the transit system is its computerisation[9]. In today’s world, Customs administrations have to adapt to the needs of trade with speed and flexibility and keep abreast of the continual changes in the business environment. The NCTS will serve as a tool to manage and control the transit system. Based on the use of advanced computer systems and the electronic processing of data, it will guarantee a more modern and efficient management than the paper-based system, with its proven flaws. The main objectives of the NCTS are:

• to increase the efficiency and effectiveness of transit procedures;

• to improve both the prevention and detection of fraud;

• to accelerate transactions carried out under a transit procedure and to offer security for them.

Therefore the computerised system will not, at first, cover simplified procedures under which the goods are transported by rail, air, sea or by pipelines and where, essentially, the haulier’s own documentation is used.

As the NCTS will be applicable to the movement of goods subject to common transit procedures, 22 countries are involved in the project. It is estimated that it will eventually link some 3000 European Customs offices.

Exercise 11. Comprehension questions:

1. What is the New Computerised Transit System?

2. What is NCTS based on?

3. What are the main objectives of the NCTS?

Exercise 12. Scan Text 3 and complete the following sentences:

1. The NCTS is based on the ______________.

2. The main objectives of the NCTS are _____________.

3. In today’s world, Customs administrations have to adapt to the ____________.

Exercise 13. Read Text “Clearance for Home Use” to translate the Russian words and word-combinations in the text from Russian into English.

Choose from:

Customs procedure; trade statistics; clearance of goods for home use; national legislation; veterinary; assessment and collection of Customs duties; examination of the goods; supporting documents; warehousing; lodgement of the goods declaration; prohibitions and restrictions; phytopathological; temporary admission; importation; measures; certain categories of goods; statutory or regulatory provision; obligations; release of the goods; Customs transit.

Text 4

Clearance for Home Use

Goodswhich are imported outright for use or consumption within the Customs territory must be declared for home use. They may be declared for home use either directly on импорт or after another таможенная процедура such as:

- склад / складирование (хранение на складе);

- режим временного ввоза;

- таможенный транзит.

The main обязанности to be fulfilled by the declarant to obtain the выпуск товаров для внутреннего потребления are: the предъявление грузовой декларации with сопроводительные документы (import licence, certificates of origin, etc.) and the payment of any import duties and taxes chargeable.

The меры taken by Customs in connection with clearance are: checking of the goods declarations and accompanying documents; досмотр товаров; начисление и сбор таможенных пошлин and выпуск товаров.

Customs may also be responsible for obtaining the data required for торгов ая статистика and for the enforcement of other законодательное или регулирующее положение relating to the control of imported goods. Other competent authorities may also carry out certain controls (ветеринарный, health, ф итопатологическ ий, etc.) on goods declared for home use.

Национальное законодательство will specify the conditions to be fulfilled and the Customs formalities to be accomplished for the clearance of goods for home use. National legislation may include запреты и ограничения in respect of the importation of определенные категории товаров.

Exercise 14. Comprehension questions.

1. What goodsmust be declared for home use?

2. What are the main responsibilities to be fulfilled by the declarant to obtain the clearance of goods for home use?

3. What are the measures taken by Customs in connection with clearance of goods?

4. What may Customs also be responsible for?

Exercise 15. Translate the following into Russian.

Customs Warehousing

Customs warehousing allows the owner to hold imported goods from the countries that are not members of the EU and choose when he pays the duties or re-exports the goods.

The amount of working or processing allowed on goods held in warehouses is limited essentially to keeping them preserved with a view to subsequent distribution. However, it is possible to process goods under inward processing or processing under Customs control on the premises of a Customs warehouse.

Exercise 16. Read the text below to give the English equivalents for:

упрощать торговые процедуры; импортные сборы (издержки); хранение товаров из стран, не входящих в Евросоюз; выпускать для свободного обращения; процедура свободной зоны; освобождение от уплаты налогов, акцизов или местных пошлин.

Free Zones

Free zones are special areas within the Customs territory of the European Union. Goods placed within these areas are free of import duties, VAT and other import charges.

Free zone treatment applies to both goods from the EU countries and from the countries that are not EU members. On importation, free zones are mainly for storage of the goods from the countries that are not EU members until they are released for free circulation. No import declaration has to be lodged as long as the goods are stored in the free zone. Import and export declarations have only to be lodged when the goods leave the free zone. In addition, there may be special reliefs available in free zones from other taxes, excises or local duties.

The free zones are mainly a service for traders to facilitate trading procedures by allowing fewer Customs formalities.

 

 

Exercise 17. Work in small groups. Make up short dialogues about Customs procedures.

 Hints

Use the following phrases: I’d like to ask you about…; Looking at it from another point of view …; If I understand you correctly you are saying that …; I mean that…; The fact is that…; I have a question about …; As I said before …; For example…; Let me add immediately …; I would agree to you up to the point…; You may be interested to know that …; To sum up….

 

Exercise 18. Prepare 10 – 15 questions covering the information of the texts (Units 4.1-4.2). Types of the questions to be used:

a) What is the (nature, difference, process, role, importance) of Customs procedures?

b) What role (function) do they play for the government, the EU countries, the passenger?

Exercise 19. Prepare a presentation on one of the following points:

1. The export procedure.

2. Temporary Importation / Admission.

3. The ATA Carnet.

4. The New Computerised Transit System.

5. Customs Warehousing.

6. Clearance for Home Use.

7. Customs Free Zone

Exercise 20. Summarize the information from Units 4.1-4.2 to describe some of the basic Customs procedures.

Fill in the table:

Customs Procedures	Characteristics
Customs transit
Temporary importation (admission)
Customs warehousing
Clearance for home use
Export
Customs Free Zone

 

 

Exercise 21. Translate the following into English. Consult Units 4.1-4.2.

Виды таможенных процедур

В целях таможенного регулирования в отношении товаров устанавливаются следующие виды таможенных процедур:

1) выпуск для внутреннего потребления;

2) экспорт;

3) таможенный транзит;

4) таможенный склад;

5) переработка на таможенной территории;

6) переработка вне таможенной территории;

7) переработка для внутреннего потребления;

8) временный ввоз (допуск);

9) временный вывоз;

10) реимпорт;

11) реэкспорт;

12) беспошлинная торговля;

13) уничтожение;

14) отказ в пользу государства;

15) свободная таможенная зона;

16) свободный склад;

17) специальная таможенная процедура (таможенная процедура, определяющая для таможенных целей требования и условия пользования и (или) распоряжения отдельными категориями товаров на таможенной территории Таможенного союза или за ее пределами).

Exercise 22. Read and translate the following sentences. Pay attention to the Gerund.

1. His coming home late from work has become the pattern of his life.

2. We looked forward to our landing at Lincoln International airport.

3. Instead of taking a big suitcase we took two travelling bags.

4. Instead of bringing our pets with us on the trip we left them with the neighbors.

5. We went through the Green Channel instead of going through the Red Channel.

6. My camera was put into the X-ray machine without the film being ruined.

7. I also believe that it is useless fighting against drugs without encouraging international cooperation.

8. The passenger tried to prevent me from examining his videocassettes.

9. Nobody objects to Peter’s working in the Baggage Crew.

10.  Michael denies his being sometimes impolite to passengers.

Exercise 23. Open the brackets using the correct form of the Gerund.

1. The man wasn’t afraid of (fine) for (break) the Customs rules.

2. If you carry some prohibited articles, you risk (accuse) of smuggling.

3. The high-tech equipment must go through a number of tests before (install).

4. They succeeded in (detect) smuggling.

5. The importance of (use) drug detector dogs can’t be overestimated.

6. After (establish) cooperation with banks we shall be able to prevent money laundering.

7. He passed the Customs control by (go) through the Green channel without (stop) by anyone.

8. I don’t enjoy (work) in shifts and overtime.

9. Before (search) the cargo we usually process the documents.

10. (Go) through passport and Customs formalities is a tiresome procedure.

Exercise 24. Complete the sentence with a preposition and the Gerund. Use the language box.

after,   for,  in,   of,  without,   to,   from,   by

1. Private aircraft have become the method of choice _______ transporting narcotics which are destined for the United States.

2. Customs officers are responsible ______ ensuring that imported and exported goods are properly identified and seized if stolen or smuggled.

3. Smugglers changed their tactics _____ landing cargoes on the shore _____ bringing contraband past Customs officials in ports using fraud, bribery and concealment.

4. The traditional Customs responsibilities ______ collecting duties and taxes and preventing smuggling still remain with us.

5. Customs’ narcotic detector dogs save countless man-hours _____ locating narcotics in vehicles, mail, and unaccompanied baggage and on cargo ships.

6. Technology has become a major tool _______ managing all national programs.

7. He left the office _______ sayinggood-bye.

8. The company gained a lot ______evading the payment of the Customs duties on the imported goods.

9. _______ interrogatingthe crew the Customs investigator arrested one of them on suspicion of drug smuggling.

Exercise 25. Fill in the gaps:

1) The Customs officer is responsible for ____________ the stores.

a) to control

b) controlling

c) to be controlled

2) When Ann came in she found Jack ____________ a wonderful picture of the seaside.

a) finishing

b) finish

c) was finished

3) They insisted ____________ making decision at once.

a) at

b) about

c) on

4) The Customs rules __________ in the relation of exhibition goods must be fulfilled.

a) establishing

b) established

c) having established

5) There are several forms of___________ the goods for shipment.

a) preparing

b) prepare

c) prepared

6) Without ___________we entered that mysterious house.

a) have seen

b) having been seen

c) were seen

7) Avoid __________ mistakes if you can.

a) made

b) making

c) have made

8) Don’t make so much fuss over __________ your money.

a) losing

b) lose

c) lost

9) She hates _____________.

a) laughed at

b) being laughed at

c) laughing at

10) Can you remember ____________the man before?

a) have seen

b) being seen

c) having seen

Exercise 26. Change the sentences using Perfect Gerund.

Example: He is proud of being a Customs officer. – He is proud of having done this work.

1. She speaks of sending the letters to the Ministry of Culture.

2. I am sorry for bothering you.

3. He is blamed for coming late.

4. The student was praised for making a good report at the seminar.

5. She complained of having a bad headache.

6. He is proud of taking part in the discussion.

7. I am pleased at working with Ann.

8. He is accused of stealing money.

9. He suspected her of concealing prohibited items in her baggage.

10. He was delighted at going to the Olympic Games in Sochi.

 

GLOSSARY