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Task 2. Say whether the following statements are true or false. Correct the false statements. 1. The legal act the Customs applies to fulfill its fiscal function is the Customs Code of the Eurasian Economic Union. 2. Historically there have been five types of tariffs. 3. The amount of tax collected is called the indirect tax. 4. In the Russian Federation all Customs duties are payable both in Russian and foreign currencies. 5. Payments are not accepted in cash. 6. A preferential tariff is an import duty, at especially low rate, which is applied in respect of goods imported from a country that is being favored. 7. Preferential tariff is usually extended to outside countries. 8. The most significant of all tariffs are import tariffs. 9. Incidental costs such as freight, insurance , commission, packing etc. are not included in the customs value of the goods. 10. When an article contains more than one dutiable ingredient, the duty is calculated on the proportionate value of the dutiable ingredients.

Вопрос

Task 2. Say whether the following statements are true or false. Correct the false statements.
1. The legal act the Customs applies to fulfill its fiscal function is the Customs Code of the
Eurasian Economic Union.
2. Historically there have been five types of tariffs.
3. The amount of tax collected is called the indirect tax.
4. In the Russian Federation all Customs duties are payable both in Russian and foreign
currencies.
5. Payments are not accepted in cash.
6. A preferential tariff is an import duty, at especially low rate, which is applied in respect of
goods imported from a country that is being favored.
7. Preferential tariff is usually extended to outside countries.
8. The most significant of all tariffs are import tariffs.
9. Incidental costs such as freight, insurance , commission, packing etc. are not included in the
customs value of the goods.
10. When an article contains more than one dutiable ingredient, the duty is calculated on the
proportionate value of the dutiable ingredients.

Task 2. Say whether the following statements are true or false. Correct the false statements. 1. The legal act the Customs applies to fulfill its fiscal function is the Customs Code of the Eurasian Economic Union. 2. Historically there have been five types of tariffs. 3. The amount of tax collected is called the indirect tax. 4. In the Russian Federation all Customs duties are payable both in Russian and foreign currencies. 5. Payments are not accepted in cash. 6. A preferential tariff is an import duty, at especially low rate, which is applied in respect of goods imported from a country that is being favored. 7. Preferential tariff is usually extended to outside countries. 8. The most significant of all tariffs are import tariffs. 9. Incidental costs such as freight, insurance , commission, packing etc. are not included in the customs value of the goods. 10. When an article contains more than one dutiable ingredient, the duty is calculated on the proportionate value of the dutiable ingredients.

Решения

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Григорий
Экспертная проверкаЭкспертная проверка
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1. False. The legal act that the Customs applies to fulfill its fiscal function is the Customs Code of the Russian Federation.<br />2. False. Historically, there have been three main types of tariffs: protective tariffs, revenue tariffs, and specific tariffs.<br />3. False. The amount of tax collected is called the tax liability.<br />4. False. In the Russian Federation, Customs duties are payable only in Russian currency (rubles).<br />5. False. Payments can be accepted in cash.<br />6. True.<br />7. False. Preferential tariffs are usually extended to countries with which a preferential trade agreement has been concluded.<br />8. True.<br />9. False. Incidental costs such as freight, insurance, commission, packing, etc. are included in the customs value of the goods.<br />10. True.
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