Нужен перессказ 10-15 предложений. Помогите пожалуйста
Fraud against the Community and the present Union is not a question of petty pilfering but of large scale organised financial crime. The most frequent type of fraud is the one involving tobacco and cigarettes. It occurs in Germany, Belgium, Spain, France, Ire-land and Italy. Fraud concerning agricultural products is carried out in most Union countries; specifically for beef (Belgium, Germany, France and the United Kingdom), cereals (Germany, Italy and Por¬tugal), milk products (Germany, Spain, Italy and the United King¬dom), and olive oil (Spain, Italy and Portugal). Industrial goods are rarely used for fraud, with the exception of textiles. Customs of¬fences receive the most frequent mention, with several reports dwelling on frauds affecting the Community or international tran¬sits (Belgium, Spain, France and Italy).
2. The following case related to the European Community's Tran¬sit System gives the idea of the way in which fraud against the budget of the European Union (EU) is committed. It is a fact that organised criminals are increasingly avoiding payment of customs duty by fraudulently exploiting the European Community's Transit System. The procedure is the following: under the system the owner of goods is responsible for the payment of duty. However, the des¬tination of some goods requires the freight forwarder to become re¬sponsible for the payment of customs duty instead of the owner. These goods are classified as Community Transit goods. All im¬ported goods for consumption within the European Union are sub¬ject to customs duty. However, the EU does not require the pay-ment of customs duty when the goods are classified as Community Transit goods. Since they ordinarily originate outside the EU but always pass through one or several member states. The system al¬lows a consignor to transport goods without repeatedly having to pay and reclaim customs duty with every country. When goods are transported, the EU requires a guarantee to cover any potential customs duty loss in cases where goods are thought to have been consumed within a member state country not designated as the final destination. The freight forwarder provides the guarantee because he has legal possession of the goods and is responsible for duty and taxes.
3. The freight forwarder is able to absolve himself of the guaran¬tee after proving that the goods reached their destination. This is. usually done when the EU customs official at port of entry is shown documentary proof that the goods have left an EU customs port of exit. The documentation that regulates the Community Transit, the 'T1 Form', is the official customs stamp on page five of the docu¬ment. Its return to the port of entry relinquishes the freight for¬warder from responsibility. If page five of the form does not arrive or is proved fraudulent, customs enforce the guarantee.