1. Read the text.. FRAUD: ITS VARIATIONS

1. Read the text.

FRAUD: ITS VARIATIONS

Criminals abuse the system by pretending to be legitimate consignors wishing to ship goods through the EU customs area to a consignee outside the EU. The consignor asks the freight forwarder to put up a guarantee to cover any customs duty. The goods arrive at a port of entry and customs are told these are Community Transit goods destined for a consignee outside the EC customs area. The goods are then transported. It is common for a cargo trailer to be towed by ¹ a chain of different hauliers ²and it is this part of the system that is open to abuse. Before the goods leave the EU customs area they are diverted ³ and sold.

The most common method adopted by criminals is to ensure a driver is part of the chain of hauliers. The driver deliberately ⁴ delays reporting the Joss of the cargo. If a freight forwarder makes inquiries the driver might falsely say that he has been delayed because of mechanical problems. Once customs officials at the port of entry become aware of ⁵ the situation they enforce the guarantee and the freight forwarder has then effectively to pay the customs duty for the fraudulent consignor. The freight forwarder might then claim on his insurance ⁶ which, in turn, will result in higher premiums or refusal of future cover.

These are variations of this fraud. The freight forwarder may be part of the scheme so that when customs try to enforce the guarantee they find it worthless. Alternatively, a customs official is corrupted with bribes to issue fraudulently the TI document or criminals may use a counterfeit ⁷stamp.

The last two methods are designed to mislead the customs officials at port of entry into believing the goods have left the EU. Criminals, in almost the same way, abuse the Transport InternationalRoutiers (TIR) system. The system is regulated by the International Road Transport Union. But, unlike the EU and EFTA, the TIR system encompasses ⁸57 members. Many countries are ‘emerging democracies’ and their lack of stability can encourage fraud.

(From ‘Law and Economic Crimes in Europe’, URL: http: //doclecture. net/1-503. html)

NOTES

¹totow– тянуть; буксировать

²haulier – владелец транспортных средств для перевозки грузов

³todivert– отводить, отклонять, отвлекать

⁴deliberately – преднамеренно, умышленно

⁵tobecomeawareofsmth – осознать, понять что-либо

⁶insurance – страхование

⁷counterfeit – поддельный, фальшивый, подложный

⁸toencompass – включать, заключать