Exercise 2 a) Read and translate the text

Customs is an authority or agency in a country responsible for collecting tariffs and for controlling the flow of goods, including animals, transports, personal effects, and hazardous items, into and out of a country. The movement of people into and out of a country is monitored by immigration authorities who check for appropriate documentation, verify that a person is entitled to enter the country, apprehend people wanted by domestic or international arrest warrants, and impede the entry of people deemed dangerous to the country.

Each country has its own laws and regulations for the import and export of goods. Customs are involved in the implementation and enforcement of legislation relating to external trade, collection of customs duties, implementation of commercial policy measures, provision of security, environmental, anti-dumping, consumer protection, cultural and agricultural controls.

The most important control areas in which customs authorities have a control responsibility are:

- nature and the amounts of duties applicable according to commodity code, origin and customs value of goods;

- commercial policy measures and commercial traffic;

- security, safety and public health requirements;

- compliance with environmental legislation;

- compliance with Common Agriculture Policy (CAP) rules;

- compliance with veterinary, phyto-sanitary, health and quality regulations.

Customs must apply a wide variety of controls in the fast moving goods environment of today which means that customs controls must be quick, effective and based on modern risk management techniques.

Previously, Customs controls tended to focus on the fiscal aspects of customs work but in recent years there has been an increasing emphasis on the importance of customs controls for purposes such as security, safety, protection of the environment.

Nowadays effective security control requires a different approach which involves risk management system, full use of modern technology, close co-operation with business, particularly when it comes to exchange of information, avoiding unnecessary delays or costs arising from the implementation of controls. Customs are also involved, under their national responsibilities, with many activities relating to the fight against illicit traffic in drugs, pornography and organized crime as well as supporting the work of other services (police, immigration etc.). Customs generally perform community or national duties simultaneously.

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