Task 12. Read the following text and ask questions covering its main information.

Tariff Systems

part 2

The countries where a general-conventional tariff is used start with a single column of duties and proceed to establish a second column of conventional duties in negotiations with other countries. This second column contains only the items on which conventional rates have been settled and does not, therefore, cover all tariff items, to which the general tariff is applied. The conventional rates are correspondingly common mostly with the countries of the most-favoured-nation treat­ment.

And the fourth type of customs tariff is a preferential tariff. This one represents an import duty at a specially low rate on goods from a country that is being favoured. Usually preferential tariff is applied to the countries of the same group. Thus, within the European Eco­nomic Community preferential rates are exchanged exclusively be­tween the countries developing the respective spheres and are not extended to outside countries.

Task 13. Determine if the statement is false, true or absent in the text.

1. Tariff systems can be classified into four main types.

2. A maximum-minimum tariff consists of one list of duties with a single duty rate for each article, applicable equally to imports from all countries.

3. Russia practices the general-conventional tariff.

4. The maximum-minimum tariff involves the setting-up of two columns of duties in the tariff.

5. A general-conventional tariff uses a second column of conventional duties only on the items on which rates have been settled and does not cover all tariff items.

6. The general tariff represents an import duty at a specially low rate on goods from a country that is being favoured.

Task 14. Find out (use the internet if it is necessary) and tell the group:

1. What countries use general-conventional tariffs?

2. What countries use preferential tariffs?

3. What type of tariff system does Russia use?

Step 3

Talking points

Task 15. Working in pairs make up a dialogue using information from Task 8. Add as much connecting phrases as possible.

Task 16. Work in pairs. Discuss the following points:

1. A single column tariffis the easiest that is why it is the most effective one.

2. Differences in tariff are caused by political background.

Task 17. Choose any role and be ready to act out as a Customs officer and a businessman. Discuss the following situation: a businessman is going to export or import some goods (use any goods and foreign country you like) and needs an advice on necessary procedures.

Task 18. Competition work. Divide into 3-4 teams. Find out the differences and similarities of four main types of tariff systems. Choose the best one.