The procedure for individuals to import goods for personal use into the customs territory of the Eurasian Economic Union

I. STARTING UP

    I. Answer the following questions:

 

1. Do you like travelling?

2. Have you ever travelled abroad?

3. Do you collect information about the customs regulations in force in the country you are travelling to and those in Russia before the trip?

4. Where and when did you go last?

5. What was the purpose of your visit?

6. Did you buy anything for yourself, your relatives or friends abroad?

7. Did you have any problems with the Customs?

8. Did you have to declare any items and pay a duty?

 

    П. Agree or disagree with the following:

 

1. Most people prefer staying in the same place all their life instead of travelling far away from home.

2. Customs regulations are about the same in all countries.

3. There should be no customs restrictions and prohibitions.

4. The Customs Service plays an important role in protecting the borders from the entry of illegal and harmful goods and unauthorized/undocumented people.

II. Reading

READING 1

 

Task 1. Read and translate the text.

In accordance with the provisions of the Customs Code of the Eurasian Economic Union individuals can carry in accompanied and non-accompanied luggage goods intended for personal, family, domestic and other needs not connected with commercial activity.

The intended purpose of the goods is determined by Customs authorities on the basis of a declaration from an individual, the nature and quantity of the goods and the frequency with which the goods are carried across the customs border.

If you travel by air and the value of imported goods (except ethyl alcohol, alcoholic beverages, beer, indivisible goods for personal use) doesn’t exceed the equivalent of?10,000 and/or the total weight doesn’t exceed 50 kg, the goods are exempt from customs duties. If you travel by means of transport other than air or on foot, the allowance is?500 and/or 25 kg.

An indivisible item for personal use is a product in any form (assembled, unassembled, disassembled, complete, incomplete or unfinished) weighing more than 35 kg together with the primary package which is inseparable from the product before its consumption, provided, that separation of such a product is impossible without changing its purpose.

Goods for personal use (except ethyl alcohol, alcoholic beverages, beer, indivisible goods for personal use), delivered by the carrier to the customs territory of the Eurasian Economic Union within one calendar month for one individual, are exempt from customs duties if the value does not exceed the amount equivalent to?200, and (or) weight does not exceed 31 kg.

Customs duties are not paid on goods for personal use (except for indivisible goods), forwarded in international postal items if the value of such goods sent in the course of one month to one recipient doesn’t exceed the amount equivalent to?200, and (or) gross weight does not exceed 31 kg.

In case the value of the goodsand/or the total weight exceeds the limit, a unified rate of customs duty is applied to the amount of the excess. A unified rate of duty is 30 % (per cent) of the customs value of the goods but not less than 4 euro per kilogram.

    Customs duties and taxes on indivisible goods whose weightexceeds 35 kg are to be assessed in accordance with their total value and weight.

The rates of customs duties on imported transport means depend on their value, the date of manufacture and the engine volume.

Government establishes quantitative limits on certain categories ofgoods. Individuals over 18 years old can carry across the border free of duty 3 liters of alcohol and beer, 200 cigarettes, or 50 cigars (cigarillos), or 250 g of tobacco, or the specified products in the range with a total weight of not more than 250 g, 250 g of caviar. 

A full exemption from customs duties and taxes is granted for awards, regardless of value and weight, (orders, medals, cups),imported by the awarded persons or to such persons on condition that the necessary documents are submitted.

    An individual can carry sports equipment, photo and video equipment, other goods used in professional activities not connected with commercial activity, regardless of value and weight, in the amount necessary for use during the stay in the customs territory of the Eurasian Union if he/she is accredited in the member States of the Union to participate in official international sports, cultural, research, educational and other events.

    Cash and/or monetary instruments imported by any means are not subject to duties and taxes.

    Goods prohibited for bringing into the country are: weapons of allkinds, ammunition and explosives, drugs and psychotropic substances, organic pollutants, pesticides, poisonous substances,
wildlife objects.

COMPREHENSION

Task 2. How many international words can you find in the text?

    a) 10 b) 15 c) 20 d) 25 e) 33 f) 44

Task 3. a) Mark the stress in the English words and compare it with the Russian equivalents. Tick the pairs of words with different stressed syllables.

 

Indiv i dual      индивидуальный

c o mpanyкомпания

p er sonalперсональный

comm er cialкоммерческий

manuf a ctureмануфактура

registr a tionрегистрация

intern a tionalинтернациональный

l i mitлимит

c o mpetentкомпетентный

d e tailsдетали

i mportимпорт

a lcoholалкоголь

eq ui valentэквивалент

t e rritoryтерритория

c a lendarкалендарь

m e dalмедаль

accr e ditedаккредитованный

c u lturalкультурный

i nstrumentинструмент

org a nicорганический

s u bstanceсубстанция

o bjectобъект

c a tegoryкатегория

 

b) Read the English words again.

 

Task 4. Cross out silent letters in the following words and practice their reading:  

foreign, flight, receipt, queue, write, know, weigh / weight, through, which, when, why, where, what, whose right, answer, guard, sign, antique, psychology, prohibition, cheque, walk, talk, technique, psychotropic

Task 5. Find in the text the English equivalents of the following:

таможенный кодекс; физическое лицо; сопровождаемый багаж; не сопровождаемый багаж; ввозимые товары; личные нужды; предпринимательская деятельность; предназначение; общий вес; вес брутто; характер и количество; частота; таможенная граница; таможенная территория; таможенная стоимость; транспортное средство; дата производства; объем двигателя; неделимые товары; первичная упаковка; международные почтовые отправления; количественные ограничения; получатель; единая ставка пошлины; полное освобождение от уплаты пошлин; объекты дикой флоры и фауны; денежные инструменты; наличные денежные средства; психотропные вещества; отравляющие вещества; взрывчатые вещества; перевозчик

Task 6. Insert prepositions, if necessary, and translate the following:

 

1. _____ accordance _____ the Customs Code

2. goods intended _____ personal, family, domestic and other needs

3. the goods are exempt _____ duty

4. the intended purpose is determined _____ Customs authorities

5. to carry goods _____ the customs border

6. the rate of duty depends _____ the value of the goods

7. the date _____ manufacture

8. the goods are free of duty _____ condition that …

9. to pay the duty _____ international postal items

10. _____ the course _____ one month

11. to travel _____ air

12. to travel _____ foot

13. to be inseparable _____the product

14. to deliver_____ one calendar month

15. to apply a unified rate _____customs duty _____ the amount of the excess

16. to stay _____ the customs territory of the Eurasian Union

17. to participate_____ official international events

18.to be subject _____ duties and taxes.

 

Task 7. Find words in the text which define the following nouns:

 

- luggage - (non) accompanied

- needs

- activities

- weight

- product

- value

- events

 

- objects

- substances

- equipment

- rate of duty

- goods

- purpose

- limits

Task 8. What do these numbers in the text refer to?

?10,000;?500;?200; 50 kg; 35 kg; 31 kg; 25 kg; 250 gr; 3 liters; 30%;?; 1 recipient

Task 9. Answer the questions:

 

1. What goods can individuals carry across the customs border of the Eurasian Economic Union?

2. Who is to determine the intended purpose of the goods?

3. How do Customs authorities determine the intended purpose of the goods?

4. Can any goods imported by individuals be exempt from the customs duty?

5. What is the duty and tax free allowance if you travel by air?

6. What is the duty and tax free allowance if you travel by means of transport other than air or on foot?

7. What is an indivisible item?

8. What is the duty and tax free allowance if goods are delivered to the customs territory of the Eurasian Economic Union by the carrier?

9. What are the regulations in respect of goods forwarded in international postal items?

10. In what case must an individual pay a unified rate of duty?

11. How much is a unified rate of customs duty?

12. How are customs duties and taxes on indivisible goods to be assessed?

13. What do customs duties on transport means depend on?

14. Are there any restrictions in respect of certain categories of goods?

15. What categories of goods are exempt from customs duties and taxes regardless of their value and weight? On what conditions?

16.  What goods are prohibited for bringing into the country by law?

 

Task 10. Translate the sentences from Russian into English:

 

1. Нормы ввоза товаров для личного пользования, которые ввозятся в Россию различными видами транспорта в сопровождаемом и/или несопровождаемом багаже без уплаты таможенных платежей, недавно были изменены.

2. Вы можете провезти беспошлинно только товары, предназначенные для личных, семейных, домашних или иных нужд, не связанных с предпринимательской деятельностью.

3. Таможенникам важно определить истинное предназначение ввозимых товаров.

4. Я не платил пошлину, так как общая стоимость товаров для личного пользования в моем багаже не превысила 10 000 евро, а общий вес не превысил 50 кг.

5. Если вы повезете товары на автомобиле или на поезде, а также в пешем порядке, то таможенными платежами не облагаются товары стоимостью до 500 евро и (или) весом до 25 кг.

6. Если общая стоимость и/или общий вес ввозимых товаров превышает допустимую норму, таможенники применяют единую ставку пошлин в части такого превышения.

7. Ставка пошлины на ввозимые автотранспортные средства зависит от их стоимости, года выпуска и объема двигателя.

8. Физические лица не должны платить таможенные пошлины и налоги за товары, приобретенные за рубежом и доставленные в течение одного календарного месяца в адрес одного получателя в международных посылках или перевозчиками, если стоимость товаров не превышает суммы, эквивалентной 200 евро, а их вес – 31 кг.

9. В отношении неделимых товаров весом более 35 кг таможенные пошлины, налоги рассчитываются от общей стоимости и от общего веса товара.

10. Если вы были награждены медалью или орденом за пределами таможенной территории Евразийского экономического союза, вы можете ввезти их любым способом без уплаты таможенных пошлин и налогов, если предъявите документы, подтверждающие получение этих наград.

11. Сотрудники одного из европейских телеканалов не смогли ввезти в страну дорогостоящее видеооборудование, так как они не были аккредитованы в Российской Федерации для участия в международном кинофестивале.

12. В вашей стране действуют какие-либо ограничения на ввоз наличных денежных средств и других денежных инструментов?

13. Неделимый товар для личного пользования – единица товара весом более 35 кг (с учетом первичной упаковки, которая неотделима от товара до его потребления), перемещаемый в собранном, несобранном или разобранном виде, в том числе в некомплектном или незавершенном виде, при условии, что разделение такого товара невозможно без изменения его назначения.

14. Физические лица старше 18 лет могут ввозить алкогольные напитки – 3 литра, табачные изделия – 200 сигарет, 50 сигар, 250 г табака,

250 гчернойикры.

 

READING 2

 

Task 11. a)Read and translate the text.

(from “Airport” by A.Hailey)

 

    U.S. Customs inspector Harry Standish was trying to clear up a tiresome problem. Most of the passengers, who arrived aboard a Scandinavian airline DC-8 from Copenhagen, had cleared customs and had left. Only this well-dressed American woman posed a problem insisting that all she had bought in Europe was some perfume, costume jewelry, and shoes. The total declared value was ninety dollars – ten dollars less than the free exemption she was allowed.

    “Madam”, he said quietly to the woman, whose several suitcases were spread open on the Customs inspection table between them, “are you quite sure you don’t wish to change your story?”

    She snapped back, “I suppose you’re suggesting I should lie, when I’ve already told the truth. Really! – you people are so officious, so disbelieving.”

    Harry Standish ignored the second remark, as customs officers were trained to ignore the many insults they received, and answered politely, “I’m not suggesting anything, madam. I merely asked if you wished to amend your statement about these items – the dresses, the sweaters, and the fur coat.”

    The woman, whose American passport showed that she was Mrs. Harriet Du Barry Mossman, had just returned from a month in England, France, and Denmark, replied acidly, “No, I don’t. Furthermore, when my husband’s lawyer hears of that interrogation …”

    “Yes, madam”, Harry Standish said. “In this case, I wonder if you would mind signing this form. If you like, I’ll explain it to you.”

    “Why should I sign anything”, Mrs. Mossman demanded.

    “To make things easier for yourself, madam. We’re merely asking you to confirm in writing what you’ve already told us. You say the dresses were purchased …”

    “How many times must I tell you? They were bought in Chicago and New York before I left for Europe; so were the sweaters. The coat was a gift – purchased in the United States. I received it six month ago.”

    Why, Harry Standish wondered, did people do it? All the statements just made, he knew with certainty, were lies.

    To begin with, the dresses – six, all of good quality – had had their labels removed. No one did that innocently, women were usually proud of the labels in quality clothes. More to the point, the workmanship of the dresses was unmistakably French; so was the styling of the fur coat – though a Saks Fifth Avenue label had been sewn unskillfully in the coat lining. What people like Mrs. Mossman failed to realize was that a trained customs man didn’t need to see labels to know where garments originated. Cutting, stitching – even the way a zipper was put in – were like familiar handwriting, and equally distinctive. All this, and much else, customs officers learned as part of their training.

    Mrs. Mossman asked, “What will happen if I sign the form?”

    “Then you may go, madam.”

    “And take my things with me? All my things?”

    “Yes.”

    “Supposing, I refuse to sign?”

    “Then we shall be obliged to detain you here while we continue the investigation.”

    There was the briefest hesitation, then “Very well. You fill out the form, I’ll sign.”

    “No, madam, you fill it out. Now, please describe the items, and alongside where you say they were obtained. Please give the name of the stores also from whom you received the fur coat as a gift.”

    He waited while Mrs. Mossman completed the form and signed it. Commencing tomorrow, an investigation officer would begin checking out the statement Mrs. Mossman had just made. The garments would be requisitioned and taken to the stores where she claimed they were purchased.

    Mrs. Mossman – though she didn’t know it yet – was in for a great deal of trouble, including some heavy duty to be paid, and also a stiff fine.

b) Make a glossary. Choose seven words to remember.

 

COMPREHENSION

 

Task 12. Find the words and phrases in the text that describe Harry Standish and Mrs. Mossman.

 

Harry Standish	Mrs. Mossman
spoke quietly,	well-dressed,

Task 1 3. Answer the questions:

1. What was Mrs. Mossman carrying?

2. Why did she present a problem to the Customs?

3. Where did she come from?

4. What document was Mrs. Mossman asked to sign?

5. Why did she claim all the things were personal belongings?

6. How much is the duty free allowance in the US?

7. Why did Mrs. Mossman change the labels on the fur coat?

8. What information did she state in the form?

9. What trouble could the statement bring to her?

Task 14. Say what you can remember about:

1. Mrs. Mossman’s story about the things she brought in.

2. The tricks she used not to pay the duty.

3. The way customs officers are trained.

4. The code of behavior of customs officers.

Task 15. Discuss the following questions:

1. Why were Mrs. Mossman’s items detained?

2. Why do customs officers have to be good judges of character?

3. What do you think the rates of duty depend on?

4. Should the authorities introduce restrictions for imported goods? Why?

 

LANGUAGE WORK

Vocabulary practice

Task 16. a) Study the patterns and say the following numbers in English:

1/2 - a half

13/4 - one and three quarters

2/5  - two fifth

1.25 - one point two five

0.7 - nought point seven

6.02 - six point oh two

$1.2M -one point two million dollars

£200K - two hundred thousand pounds

b) Say the numbers in English:

1)532,278

2) 41/3

3) 7/8

4) 12,048

5) 6,857

6) 0.42

7) 1732 – 1805

8) 12.03.2020

9) 1,800

10) 177 2307 (phone  number)

11) $40.6M

12) £950K

c) Study the following expressions with numbers. Speak about the situations when people use them?

- It’s all one to me.

- You look like a million dollars.

- I have a thousand and one things to do.

- When three know it, all know it.

- When angry, count a hundred.

- We’ll kill two birds with one stone.

- I’m in two minds about it.

- I don’t want to be the one to cast the first stone.

-He stands on his own two feet.

- They’re like two peas in a pod.

- I’ve been in seventh heaven ever since.

-I have to be dressed to the nines tonight.

-She would always put in her two cents.

- It takes two to tango.

-I wouldn’t want a nine-to-five job.

-He was on cloud nine.

Task 17. a) Study the information in the table.

word	meaning	can be combined with
PRICE	the amount of money for which smth is bought, sold or offered	high/low go up/increase/rise go down/fall/drop
COST	the amount of money that you have to pay in order to buy, do or produce smth	high/low/full/total /extra/additional
VALUE	the amount of money that smth is worth	high/low go up/increase/rise go down/fall/drop
to be WORTH	to have a value in money

b) Choose the right verb.

1. People are prepared to pay high __________ for designer clothes.

2. Your insurance covers the _________ of repairing the damage.

3. The police seized drugs with a street __________ of $2.5m.

4. They have cut the __________ of their products by 30%.

5. It is a rather old car so I don’t think it is __________ anything.

6. Redecoration doubled the __________ of the house.

7. One of the stolen pictures is __________ £50,000.

8. They are selling two bottles of wine for the __________ of one.

9. We offered to pay the __________ of a taxi.

10.The __________ of petrol has gone up considerably.

11.We never know the __________ of water till the well is dry.

12.They paid $15000 for their house in 1990, but now it's__________ at least

$20000.

13.Higher production __________ usually lead to higher__________.

14.The book is not __________ much.

 

Task 18. a) Read and translate the text.

     A woman tried to smuggle $30,000 worth of jewelry that she had stuffed in a chicken through Customs at Moscow’s Sheremetyevo International Airport and got caught. The woman, who arrived from New York, walked through the Green Channel for those who have nothing to declare, but drew the suspicion of customs officials, who decided to check her luggage. During an X-ray check of her belongings, customs discovered jewelry hidden in jars of jam, coffee and cream – as well as inside a whole baked chicken. The jewelry included earrings, necklaces, ten rings and seven watches. The woman admitted that she had purchased the jewelry, about $30,000 worth, for herself. By law, travelers bringing in more than 10,000 euros worth of merchandise must declare them.

b) Make up 10 questions of all types to the text;

c) Give the gist of the story.

Task 19. a) Study the table.

Verb	meaning
SAY	to express an idea, feeling, thought, etc. using words
TELL	to give someone information by speaking to them
TALK	a) to produce words and express ideas, feelings, thoughts, etc. using words; b)to say things to someone as part of the conversation
SPEAK	a) to express an idea, feeling, thought, etc. using words; b)to be able to talk in a language; c)to make a speech

b) Insert the correct form of the right verb.

1. “Good morning,” she __________. “I am going to work here.”

2. He __________ that he had nothing to declare.

3. _________ us the truth.

4. I can __________ Spanish.

5. They __________ he earns $10,000 a month.

6. I was __________to be careful with the boxes.

7. __________ to him.

8. Everything I __________about her was true.

 9. __________ us the latest news.

10. They were __________ in French.

11. Actions __________ louder than words.

12. “Hello, may I _________ to Jim Smith?”

13. English people like to __________ about the weather.

14. She could __________ when she was two.

15.Ted came in, __________ good morning but nobody answered.

16. Will you stop __________and listen to me, please?

 

c)Remember common expressions with the verbs  say& tell:

 

· to say that…

· to say something

· to say a word (a few words)

· tosayhello

· tosaygoodbye

· tosaysorry

· to tell (someone) a story

· to tell (someone) a lie

· to tell (someone) the truth

· to tell a secret

· to tell a joke

· to tellthedifference

· to telltheway

· to tell somebody one’s name

· to tell one from another

· to tellone’sfortune

 

d) Use these expressions to make sentences of your own.

Task 20. a)Fill in the blanks with the suitable prepositions:

(from US Customs Hints)

    _____ making a written declaration, everything you brought _____ must be listed _____ its price or value. This includes gifts _____ other persons, articles carried _____ another person, articles _____ sale and commercial samples.

    You do not list articles _____ personal use, toilet articles and similar personal belongings owned _____ you abroad or intended _____ your own use.

    The purchase price _____ articles may be given _____ the currency _____ the country _____ the purchase. If you don’t know the price, say so.

    If the article was a gift, state the fair value ___ it _____ the country where it was bought. The customs inspector may reduce the value of a dutiable article which has been used or worn.

b) Say what articles are to be listed by a non-resident visitor in the US written declaration.

Grammar practice

Task 21. Put the verbs in brackets in the correct Active or Passive form.

    The seven-year-old boy who (to walk) through a Heathrow airport security checkpoint carrying a small cardboard box (not to fit) the profile of the average smuggler.

    But security staff (to discover) the boy (to try) to bring one of the world’s most endangered reptiles into the country.

    The box (to contain) a rare brown leatherback turtle, a protected species under CITES which (to ban) from trade world-wide.

    Although it (to be) a hatchling and only three inches long, leatherbacks (to grow) to six feet and (to weigh) as much as a small car.

    The boy (to fly) with his mother from Israel to France via Heathrow. When questioned by the Heathrow CITES team his mother (to say) her son (to find) it on a beach in Israel and (to worry) for its safety.

    Rather than leave it, where he (to fear) it (to attack) by local cats, the boy pleaded (to allow) to keep it as a pet.

    “They (to learn) their lesson and Customs officers (to take) time to explain the need to properly protect endangered species,” (to say) South West spokesman Bob Gaiger.

    “The turtle (to look after) by the London Aquarium and (to take) to return it safely to Israel as soon as possible.”

Task 22. Find in the text as many words from Units 4 and 5 as you can.

E	X	P	L	O	S	I	V	E	S	A	R
A	S	I	G	N	W	E	A	P	O	N	A
U	B	G	I	F	T	W	E	I	G	H	T
T	O	C	L	E	A	R	U	B	C	L	E
H	R	A	D	D	O	M	E	S	T	I	C
O	D	R	E	S	S	V	O	L	U	M	E
R	E	C	I	P	I	E	N	T	S	I	E
I	R	E	N	G	I	N	E	F	T	T	L
T	T	N	A	T	U	R	E	O	O	E	A
I	A	E	X	C	E	E	D	R	R	M	B
E	X	E	M	P	T	F	S	M	E	G	E
S	F	R	E	Q	U	E	N	C	Y	H	L

Task 23. a) Make a written translation of the text and think about the title for it.

    What can you bring back from a trip abroad? Which formalities apply to cash, animals, and cultural goods? This is the kind of information that the French and Dutch Customs administrations have decided to make easily and quickly accessible to travelers so that they pass through Customs untroubled.

    To do so both administrations have embraced smart mobile phone technology. A smart phone is a mobile phone that includes features that you might find on a computer such as office software applications (emails, contact database, document editing, etc.) and multimedia applications (photos, music, videos, games, internet navigation).

The Customs released an application that allows them to provide travelers with information on what goods are forbidden, which are subject to specific formalities, what limits apply to quantities, and so on. Information on applicable duty-free allowances is also available.

 

b) What do you think about the idea? What else can a smart phone be used for?

Task 24. Make a written translation of the texts into English.

a)67 килограммов детских подарков изъяты на таможне

    В ходе проведения таможенного оформления и таможенного контроля международного авиарейса «Стамбул – Минеральные Воды» таможенниками пресечена попытка провоза товарной партии под видом товаров для личного пользования.

    При прохождении через рентгеновский сканер чемодана одной из пассажирок, была выявлена подозрительная однородность содержимого багажа. Именно этот факт и дал основания предположить, что женщина пытается провезти товарную партию под видом личных вещей. В своем объяснении жительница Кабардино-Балкарии сообщила, что жила в Турции около года и привезла с собой новые вещи. Более полутора тысяч детских колготок, носков и нижнего белья весом 67 килограммов, по словам нарушительницы, предназначались для подарков родственникам и для возможной продажи.

    Несмотря на то, что женщина не первый раз пересекает границу, она никогда не знакомилась с требованиями таможенного законодательства и не знала о необходимости декларирования товаров, не предназначенных для личного пользования, в связи с чем, декларация ею при прохождении таможни не заполнялась и не подавалась.

    На данный момент товар изъят. За незаконный провоз товара предусмотрено наложение административного штрафа, либо конфискация предметов административного правонарушения.

 

b)С начала года Мурманской таможней задержано 25 пассажиров за провоз незадекларированных товаров

    После новогодних праздников на пограничных таможенных постах российско-финляндского и российско-норвежского участков государственной границы таможенными инспекторами было выявлено 25 правонарушений, связанных с ввозом и недекларированием физическими лицами товаров народного потребления для личного пользования с превышением установленных норм беспошлинного ввоза.

Так, жительница Кандалакши ввозила товары народного потребления различного наименования общим весом 88 кг, а мурманчане - более 66 кг. Во всех случаях граждане при въезде следовали по зелёному коридору, ввозимые товары не декларировали, пассажирские таможенные декларации не заполняли, а в своих объяснениях ссылались на незнание норм таможенного законодательства по ограничению беспошлинного ввоза товаров для личного пользования. Товары в части превышения изъяты, возбуждены дела об административных правонарушениях. Напомним, с 1 января 2019 года действуют новые нормы беспошлинного ввоза физическими лицами товаров для личного пользования, приобретённых за пределами Евразийского экономического союза – общим весом 25 килограммов и общей стоимостью 500 евро. В случае превышения установленных норм требуется при таможенном контроле обязательное письменное декларирование и уплата таможенной пошлины в размере 30% от стоимости ввозимых товаров, но не менее 4 евро за килограмм. Пошлина уплачивается не за весь товар, а в части превышения по стоимости и/или по весу.
IV. LISTENING

 

Task 25. Watch a video for the unit and fulfil the tasks suggested by the teacher.