HER MAJESTY'S CUSTOMS AND EXCISE

HM Customs and Excise is the first and foremost, a revenue - gathering Organisation. Value Added Tax and excise duties make a substantial contribution to the revenue which all governments must have in order to cater for the needs of society. VAT is a broad based Tax which means that most goods and services are taxable at Standard Rate 17,5%. Some suppliers are Zero Rated — 0% including most food, domestic housing, young children's clothing, public transport, books and most exports. Services such as finance, banking and insurance are exempt from VAT.

Customs is never-ending war against smugglers will always have more public appeal than the collection of taxes, however important the latter may be to the national economy. HM Customs and Excise is a member of the Customs Co-operation Council — an Organisation of the customs administrations of 102 countries which covers a whole range of co-operative measures designed to aid the prosecution of customs crime, with special reference to drugs smuggling.

The contemporary outfield staff work at ports, airports and inland offices within 21 defined regions called Collections. Collection offices range from large offices to isolated posts at distilleries, oil storage depots, small ports and airports.

Others work in mobile team or crew vessels of the Customs cutter fleet. The Customs officers are asked to perform various other duties as the agents of other Government department. Examples include: Arresting ships and cargoes for the Admiralty Marshal on High Court warrants issued by Country Courts; detaining ships under the Merchant Shipping Act safety rules for the Department of Transport; working as Receivers of wreck to detain ships and property when salvage claims are made; Collecting light dues on behalf of Trinity House; The operating controls for imports of endangered species, animal subject to rabies regulations and meat and plant material which may carry disease; Acting as Immigration Officers at some small ports; they are responsible for applying import and export controls in connection with the Common Agricultural Policy.

II.NOTES:

revenue - государственные доходы

Value Added Tax - налог на добавочную стоимость

substantial - существенный

cater - обслуживать, поставлять

smugglers - контрабандисты

prosecution - выполнение, преследование судебным порядком

Collections - денежный сбор, взыскание налогов, инкассо

warrants - ордер, гарантия, подтверждение

detain - задерживать, содержать под стражей

salvage claims - претензии по спасению имущества

endangered species - виды, подверженные опасности

III. ANSWER THE FOLLOWING QUESTIONS:

1. What is VAT?

2. What suppliers are zero rated?

3. What war does the customs conduct?

4. Where do Customs officers work?

5. What other duties do Customs officers perform?

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