720

Figure 9. Sample Commercial Invoice (continu

Figure 10. Packing List Form

42

5. Revision

5a. Complete the table.

Air Waybill

Bill of Lading

Road (Rail) Consignment Note

Commercial Invoice

Consular Invoice

Packing List

5b. What derivatives of the following verbs can you name?

1)issue

2)ship

3)load

4)carry

5)deliver

6)sign

7)consign

8)endorse

9)conclude

10)transport

5c. Translate into English:

оригиналы коносамента; автодорожная накладная CMR; товарораспорядительный документ; штурманская расписка; «грязный» коносамент; уведомление о прибытии; коносамент на проверенный, но не погруженный товар; железнодорожная накладная CIM; упаковочный лист; консульский счетфактура; коносамент на груз, принятый на борт судна; необоротный коносамент; аккредитив; сборный груз; сквозной коносамент; авиагрузовая накладная; внутренний коносамент; коммерческий счетфактура.

43

Chapter 3. Customs Documents

1. Customs Invoice

1a. Discussion

1.Who completes a customs invoice?

2.In what cases is it needed?

3.Who may want to issue a customs invoice?

4.Who certifies the invoice?

1b. Reading

Read the text about the customs invoice and see if you were right.

Customs Invoice

Some countries may require the exporter to provide a customs invoice¹, a special invoice for the customs authorities of the importing country. This invoice is very similar to the commercial invoice. It provides the general data about the transacting parties², the conditions of the sale, the terms of payment and complete details relative to packing, description of goods, unit price³ and total prices. In addition it can document specific information such as the domestic value and export price of the goods, whether or not transportation and insurance charges, export packing and charges for construction or assembly in the importing country are included in the selling price. With this information, the customs authorities can decide if the goods are admissible and how much duty is to be paid.

A customs invoice may be required in the following situations:

-where the value of the consignment is relatively high;

-where specific types of goods are being imported;

-if the importer requires preferential treatment6 by the customs authorities, for example, a lower rate of duty .

The invoice is self-certified by the exporter . The blank customs invoice is available from customs brokers or forwarders. The customs invoice can be in a form called the certificate of value9. Certain importing countries may require their importers, not the exporters in the exporting country, to provide the completed customs invoice for customs clearance.

Notes:

¹ customs invoice – таможенный счет-фактура (инвойс) ² transacting parties – стороны, заключившие сделку

³ unit price – цена товарной единицы

domestic value – внутренняя стоимость

admissible – дозволенный , разрешённый, допускаемый 6 preferential treatment – преференциальный режим

rate of duty – ставка пошлины

self-certified by the exporter – заверяется, гарантируется экспортером 9 certificate of value – сертификат стоимости

1c. Comprehension

Study the sample Canada Customs Invoice (Fig. 11) and answer the questions.

1.Who is the seller?

2.Who is the buyer?

3.How and when are the goods to be sent to Canada?

4.What is the airport of loading?

5.Where is the consignment to be discharged?

6.What goods are transported?

7.How is payment to be made?

8.How many compact cameras are there in the consignment?

9.What is the weight of each package with the tare?

10.How much do cameras in each package cost?

11.How much does the whole consignment cost?

12.What important information wasn’t included in the invoice?

44

Figure 11. Sample Canada Customs Invoice

45

2. Certificate of Origin

2a. Discussion

1.In what documents can you find the information about the country in which the product was manufactured?

2.Why is the country of origin important for both the importer and Customs?

3.What organizations can prove the data about the country of origin?

4.Are all countries interested in the information about the origin?

2b. Reading

Read the text and see if you were right.

Certificate of Origin

The certificate of origin¹ (Fig. 12) is a document, required by foreign governments, declaring that goods in a particular international shipment are of a certain origin. Even though the commercial invoice usually includes a statement of origin, some countries require that a separate certificate must be completed. Customs officers will use this document to determine whether a preferential duty rate applies² on the products (e.g. goods imported from a “most favoured nation”³).

The data required for a certificate of origin is generally the same as for a commercial invoice. Basic information includes a description of the goods, gross and net weight of goods, number of packages, mode of transportation, date and origin of shipment, and an address of the seller and buyer. The certificate will also include a brief statement about the origin of the goods. A few countries require specialized, unique certificates of origin that might include more detailed information and/or require specific words for its origin declaration.

Some countries require certificates of origin for all products, others may only require them for certain types of products. Almost all Middle Eastern countries require that certificates of origin accompany all shipments. Most Latin American and European countries, however, only require the certificate for certain products, such as textiles . Certificates of origin are generally unnecessary in Asia unless requested by the importer. African nations have a wide range of requirements.

Most general certificates of origin can be certified by Chambers of Commerce which usually ask exporters to provide access to original invoices for all items referenced on the certificate of origin.

Notes:

¹ certificate of origin – сертификат происхождения ² applies (on) - применяется

³ “most favoured nation” - государство, на которое распространён режим наибольшего благоприятствования

textiles – текстильные изделия

2b. Vocabulary

Match the word in A with its equivalent in B and the translation in C.

46

Figure 12. NAFTA Certificate of Origin Form

47

3. ATA Carnet

3a. Reading

ATA Carnet¹

'ATA' is an acronym² of the French and English words – "admission temporaire/temporary admission³". ATA carnets (also known as the “Merchandise Passports” ) (Fig. 13, 14, 15) are international Customs documents issued by Chambers of Commerce in most major countries throughout the world to allow the temporary importation of goods, free of customs duties, taxes, etc., also without the necessity of completing customs documentation in foreign countries. Each chamber guarantees to cover customs duties and other charges, but in their turn chambers require a guarantee from the holder in case the goods aren't re-exported in the form of a surety bond6 or a certified cheque .

ATA carnets are used by business travellers carrying (or dispatching in advance) samples when making sales demonstration tours; and by professional people – educationalists, engineers or entertainers . Goods for showing at overseas fairs and exhibitions9 are specifically covered by ATA carnets, often allowing for the goods to be finally examined by Customs at the exhibition site¹° and not at the frontier post¹¹. The system is governed by an international Convention¹² under which carnets can be issued for the following categories of goods:

1.Commercial samples and advertising films (16mm);

2.Goods for international exhibitions;

3.Professional equipment: musical instruments; stage properties¹³; equipment for the press; sound and televi-

sion broadcasting equipment¹ ; cinematographic equipment; professional equipment for testing or maintaining¹ machinery; equipment for use by surgeons16, archaeologists, etc.; travelling laboratories.

Some of items which are excluded¹ : goods intended for processing or repair; items already sold or offered for sale; unmounted gems¹ , theatrical make-up19; perishable goods²°; alcoholic beverages²¹, tobacco, fuels²² and food stuffs.

The carnet consists of green front and back covers²³ and pairs of vouchers² (below the perforations) for each foreign country and counterfoils² (above the perforations). Each pair has a specific function. The yellow exportation sheet26 must be presented at and verified by the customs at the point of exit² , the white importation sheet² – at the foreign port of entry29, the white re-exportation sheet30 – at the point of departure from the foreign country; the yellow re-importation sheet31 – at the point of re-entry32, the blue transit sheet33 – at the point of entry and departure only in countries through which the goods transit. Each voucher is detached and retained34 by a corresponding Customs. All counterfoils are retained by carnet holders.

The information shown on the carnet includes the carnet number, validity, name of the issuing office, place and date of issue, name of the holder, name(s) of the representative, and the intended use of the goods. Only the person(s) named in the carnet may take the samples on the trips. The back of the voucher should contain the General List of Goods that are temporarily exported. All the goods must be individually itemized with each item having its specific description.

A single Carnet enables people to visit an unlimited number of countries during one year. Carnet holders must always ensure that each country of their trip accepts ATA carnets.

Notes:

¹ ATA Carnet – карнет (таможенная лицензия) АТА ² an acronym – акроним, сокращение

³ temporary admission – временный беспошлинный ввоз“Merchandise Passports” – «паспорт товара»

to cover customs duties – оплатить таможенные пошлины

6 a surety bond – гарантия выполнения, поручительская гарантияcertified cheque – гарантированный чек

entertainers – люди, работающие в сфере развлечений 9 fairs and exhibitions – ярмарки и выставки

¹° at the exhibition site – на месте проведения выставки ¹¹ at the frontier post – на пограничном пункте

¹² Convention – конвенция

48

¹³ stage properties – декорации для сцены, бутафорские предметы

¹ sound and television broadcasting equipment – телевизионное вещательное и радио вещательное оборудование

¹ maintaining – уход (за оборудованием) 16 surgeons – хирурги

¹ excluded – исключены

¹ unmounted gems – неоправленные драгоценные камни 19 theatrical make-up – театральный грим

²° perishable goods – скоропортящиеся товары ²¹ alcoholic beverages – алкогольные напитки ²² fuels – различные виды горючего

²³ front and back covers – передняя и задняя обложка ² vouchers – отрывные листки, контрольные талоны ² counterfoils – корешки

26 yellow exportation sheet – желтый лист для вывоза (экспорта) 27 at the point of exit – в пункте вывоза

² white importation sheet – белый лист для ввоза (импорта)

29port of entry– пункт ввоза

30white re-exportation sheet – белый лист для реэкспорта (вывоза ранее ввезенных товаров)

31yellow re-importation sheet – белый лист для реимпорта (ввоза ранее вывезенных товаров)

32point of re-entry – пункт реимпорта

33blue transit sheet – синий лист для транзита

34is detached and retained – отрывается и сохраняется

3b. Comprehension

Decide whether the statements are true or false:

1.The carnet makes movement of temporarily imported goods convenient.

2.The carnet is a Customs document for the importation of different types of professional equipment.

3.The carnet is issued for up to one month.

4.No other Customs documents need to be completed by travellers holding a carnet.

5.The use of the carnet decreases Customs safety.

Put the following activities in the right order:

1.The carnets are issued by the local Chamber of Commerce.

2.The business traveller leaves the country of importation.

3.The Customs officer verifies the goods, signs and stamps the re-exportation counterfoil and voucher, and detaches the voucher, as proof that the samples have been taken out of that country.

4.The bond or the cheque is returned to the applicant.

5.The Customs officer at the country of exportation inspects the samples and validates the carnet before departure.

6.The carnet (the counterfoils and the cover pages) is returned to the issuing office.

7.The business traveller arrives at the country of importation.

8.The Customs officer verifies the goods, signs and stamps the importation counterfoil and voucher, and detaches the voucher.

Study the cover of an ATA Carnet form (Fig.13) and complete it with the following information:

1.United States Council for International Business

2.Construction Manufacturers Corporation

3.317 Madison Avenue, New-York, NY, 10017

4.Tim Branscome

5.Exhibitions

6.US 2/90 03819

7.2007/12/10

8.New York

9.2008/12/10

49

Figure 13. ATA Carnet Form (Cover Page).

50