natgillin/translations-raw huggingface dataset:
70 odst.
Where the decision specifies that the goods may be exported or placed under a special procedure, and the debtor avails himself of that opportunity, the monitoring customs office shall be the customs office where the goods are placed under that procedure.
1 kodexu byla nebo má být zaplacena, mohou po deklarantovi požadovat, aby poskytl další informace.
The monitoring customs office shall notify the customs authority competent to take the decision of the completion of the customs formalities to which the repayment or remission is subject by means of a reply referred to in Article 95 of Delegated Regulation (EU) 2015/2446 using the form set out in Annex 33-07 of this Regulation.
Pokud jejich pochybnosti nejsou rozptýleny, mohou celní orgány rozhodnout, že hodnotu zboží nelze podle čl.
Where the customs authority competent to take the decision has decided that repayment or remission is justified, the amount of duty shall be repaid or remitted only after that customs authority has received the information referred to in paragraph 2.
70 odst.
The customs authority competent to take the decision may authorise completion of the customs formalities to which any repayment or remission may be subject, before it takes a decision.
1 kodexu určit.
Such authorisation shall be without prejudice to that decision.
Článek 141
In these cases, paragraphs 1 to 3 shall be applicable mutatis mutandis.
Celní hodnota stejného nebo podobného zboží
For the purposes of this article, monitoring customs office shall mean the customs office which ensures, where appropriate, that the formalities or requirements to which repayment or remission of the amount of import and export duty is subject, are fulfilled.
(čl.
Article 177
74 odst.
Formalities related to the decision on repayment or remission
2 písm. a) a b) kodexu)
(Article 116(2) of the Code)
Při určování celní hodnoty dováženého zboží v souladu s čl.
When taking a decision on repayment or remission of the import or export duties subject to the prior completion of certain customs formalities, the customs authority shall set a time-limit, which shall not exceed 60 days from the date of the notification of that decision, for completion of those customs formalities.
74 odst.
Failure to observe the time-limit referred to in paragraph 1 shall result in loss of entitlement to repayment or remission except where person concerned proves that he was prevented from meeting that time-limit due to unforeseeable circumstances or force majeure.
2 písm. a) nebo b) kodexu se použije převodní hodnota stejného nebo podobného zboží prodávaného na stejné obchodní úrovni a v zásadě stejném množství jako hodnocené zboží.
Article 178
Neexistuje-li takový prodej, určí se celní hodnota s ohledem na převodní hodnotu stejného nebo podobného zboží prodávaného na jiné obchodní úrovni nebo v jiném množství.
Parts or components of a single article
Tato převodní hodnota by měla být upravena s ohledem na rozdíly vyplývající z obchodní úrovně a/nebo z množství.
Where repayment or remission is subject to destruction, abandonment to the State or placement under a special procedure or the export procedure of goods, but the corresponding formalities are completed only for one or more parts or components of those goods, the amount to be repaid or remitted shall be the difference between the amount of import or export duty on the goods and the amount of import or export duty which would have been applicable on the remainder of the goods if they had been placed in an unaltered state under a customs procedure involving the incurrence of a customs debt, on the date on which the goods were so placed.
Úprava se provádí s ohledem na významné rozdíly mezi náklady a poplatky u dováženého zboží a stejného nebo podobného zboží vyplývající ze vzdáleností a druhů dopravy.
Article 179
Je-li zjištěna více než jedna převodní hodnota stejného nebo podobného zboží, použije se k určení celní hodnoty dováženého zboží nejnižší z těchto hodnot.
Waste and scrap
Výrazy „stejné zboží“ a „podobné zboží“ se nevztahují na zboží, které obsahuje nebo odráží technologii, vývoj, uměleckou práci, design a plány a nákresy, pro které nebyla provedena úprava podle čl.
Where destruction of goods authorised by the customs authority competent to take the decision produces waste or scrap, such waste or scrap shall be deemed to be non-Union goods once a decision granting repayment or remission has been taken.
71 odst.
Article 180
1 písm. b) bodu iv) kodexu, protože tyto práce byly provedeny v Unii.
Export or destruction without customs supervision
Převodní hodnota zboží, které vyrobila jiná osoba, se zohlední pouze v případě, že nelze zjistit převodní hodnotu u stejného nebo podobného zboží, které vyrobila táž osoba, která vyrobila hodnocené zboží.
In cases covered by the second subparagraph of Article 116(1), Article 118 or in Article 120 of the Code, where export or destruction took place without customs supervision, repayment or remission on the basis of Article 120 of the Code shall be conditional on the following:
Článek 142
the applicant submitting to the customs authority competent to take the decision evidence needed to establish whether the goods in respect of which repayment or remission is requested fulfil one of the following conditions:
Metoda odvozené hodnoty
the goods have been exported from the customs territory of the Union;
(čl.
the goods have been destroyed under the supervision of authorities or persons authorised by those authorities to certify such destruction;
74 odst.
the applicant returning to the customs authority competent to take the decision any document certifying or containing information confirming the customs status of Union goods of the goods in question, under cover of which the said goods may have left the customs territory of the Union, or the presentation of whatever evidence the said authority considers necessary to satisfy itself that the document in question cannot be used subsequently in connection with goods brought into the customs territory of the Union.
2 písm. c) kodexu)
The evidence establishing that the goods in respect of which repayment or remission is requested have been exported from the customs territory of the Union shall consist of the following documents:
Jednotkovou cenou používanou k určení celní hodnoty podle čl.
the certification of exit referred to in Article 334 of this Regulation;
74 odst.
the original or a certified copy of the customs declaration for the procedure involving the incurrence of the customs debt;
2 písm. c) kodexu je cena, za kterou je dovážené zboží nebo dovážené stejné nebo podobné zboží prodáváno v Unii v nezměněném stavu v době dovozu hodnoceného zboží nebo přibližně v této době.
where necessary, commercial or administrative documents containing a full description of the goods which were presented with the customs declaration for the said procedure or with the customs declaration for export from the customs territory of the Union or with the customs declaration made for the goods in the third country of destination.
Není-li jednotková cena podle odstavce 1 k dispozici, je použitou jednotkovou cenou cena, za kterou bylo dovážené zboží nebo dovážené stejné nebo podobné zboží co nejdříve po dovozu zboží, které má být hodnoceno, a v každém případě nejpozději do 90 dnů po tomto dovozu prodáváno v Unii v nezměněném stavu.
The evidence establishing that the goods in respect of which repayment or remission is requested have been destroyed under the supervision of authorities or persons authorised to certify officially such destruction shall consist of either of the following documents:
Není-li k dispozici jednotková cena podle odstavce 1 ani podle odstavce 2, použije se na žádost deklaranta jednotková cena, za kterou je dovážené zboží prodáváno na celním území Unie po dalším opracování nebo zpracování, s přihlédnutím k hodnotě přidané tímto opracováním nebo zpracováním.
a report or declaration of destruction drawn up by the authorities under whose supervision the goods were destroyed, or a certified copy thereof;
Pro účely určení celní hodnoty podle čl.
a certificate drawn up by the person authorised to certify destruction, accompanied by evidence of his authority.
74 odst.
Those documents shall contain a full description of the destroyed goods to establish, by means of comparison with the particulars given in the customs declaration for a customs procedure involving the incurrence of the customs debt and the supporting documents, that the destroyed goods are those which had been placed under the said procedure.
2 písm. c) kodexu se nepřihlíží k:
Where the evidence referred to in paragraphs 2 and 3 is insufficient for the customs authority to take a decision on the case submitted to it, or where certain evidence is not available, such evidence may be supplemented or replaced by any other documents considered necessary by the said authority.
prodeji zboží na jiné než první obchodní úrovni po dovozu;
Article 181
prodeji osobám ve spojení;
Information to be provided to the Commission
prodeji osobám, které přímo nebo nepřímo zdarma nebo za sníženou cenu dodávají zboží nebo služby uvedené v čl.
(Article 121(4) of the Code)
71 odst.
Each Member State shall communicate to the Commission a list of the cases where repayment or remission has been granted on the basis of Article 119 or Article 120 of the Code and where the amount repaid or remitted to a certain debtor with respect to one or more import or export operations but as a result of a single error or special situation is more than EUR 50000, except cases referred to in Article 116(3) of the Code.
1 písm. b) kodexu, které jsou použity v souvislosti s výrobou dováženého zboží a jeho prodejem pro vývoz;
The communication shall be made during the first and third quarters of each year for all cases in which it was decided to repay or remit duties during the preceding half-year.
prodeji v množstvích, která nejsou dostatečná, aby umožnila určit jednotkovou cenu.
Where a Member State has not taken any decision on cases referred to in paragraph 1 during the half-year in question, it shall send the Commission a communication with the entry ‘Not applicable’.
Při určování celní hodnoty se od jednotkové ceny určené v souladu s odstavci 1 až 4 odečtou:
Each Member State shall hold at the disposal of the Commission a list of the cases where repayment or remission has been granted on the basis of Article 119 or Article 120 of the Code and where the amount repaid or remitted is equal to or less than EUR 50000.
provize obecně placené nebo smluvené nebo přirážky obecně používané pro zisk a všeobecné výdaje (včetně přímých a nepřímých nákladů na uvádění daného zboží na trh) na celním území Unie, které se týkají prodeje dováženého zboží téže povahy nebo téhož druhu, které patří do skupiny nebo řady zboží vyráběného určitým průmyslovým odvětvím;
For each of the cases referred to in this Article, the following information shall be provided:
obvyklé náklady na dopravu, pojištění a související náklady vzniklé na celním území Unie;
the reference number of the customs declaration or of the document notifying the debt;
dovozní cla a jiné poplatky splatné na celním území Unie při dovozu nebo prodeji zboží.
the date of the customs declaration or of the document notifying the debt;
Celní hodnota určitého zboží podléhajícího zkáze uvedeného v příloze 23-02, které je dováženo na sklad, může být přímo určena podle čl.
the type of the decision;
74 odst.
the legal basis for the decision;
2 písm. c) kodexu.
the amount and currency;
Za tímto účelem oznámí členské státy jednotkové ceny Komisi, která je zveřejní prostřednictvím TARICU podle článku 6 nařízení Rady (EHS) č. 2658/87 [16].Tyto jednotkové ceny lze použít k určení celní hodnoty dováženého zboží v období 14 dnů.
the case particulars (including a brief explanation as to why the customs authorities consider the conditions for remission/repayment of the relevant legal basis fulfilled).
Každé období začíná pátkem.
TITLE IV
Jednotkové ceny se vypočítávají a oznamují takto:
GOODS BROUGHT INTO THE CUSTOMS TERRITORY OF THE UNION
po odpočtech uvedených v odstavci 5 oznámí členské státy Komisi jednotkovou cenu za 100 kg čisté hmotnosti pro každou kategorii zboží.
Entry summary declaration
Pro náklady uvedené v odst.
Article 182
5 písm. b) mohou členské státy stanovit paušální částky, které se dají na vědomí Komisi;
Electronic system relating to entry summary declarations
jako referenční období pro určení jednotkových cen slouží předchozí čtrnáctidenní období, které končí ve čtvrtek předcházející týdnu, během něhož se mají stanovit nové jednotkové ceny;
An electronic information and communication system set up pursuant to Article 16(1) of the Code shall be used for the submission, processing, storage and exchange of information relating to entry summary declarations, and for the subsequent exchanges of information provided for in this Chapter.
členské státy oznámí Komisi jednotkové ceny v eurech nejpozději do 12:00 hodin v pondělí v týdnu, v němž je má Komise zveřejnit.
By derogation from the first paragraph of this Article, until the date of the upgrading of the system referred to therein in accordance with the Annex to Implementing Decision 2014/255/EU, Member States shall use the electronic system developed for the lodging and exchange of information relating to entry summary declarations in accordance with Regulation (EEC) No 2454/93.
Pokud tento den není dnem pracovním, učiní se oznámení v bezprostředně předcházející pracovní den.
Article 183
Jednotkové ceny se použijí pouze tehdy, je-li obsah uvedeného oznámení Komisí zveřejněn.
Lodging of an entry summary declaration
Článek 143
(Article 127(5) and (6) of the Code)
Metoda hodnoty vypočtené jako součet
The particulars of the entry summary declaration may be provided by the submission of more than one dataset.
(čl.
For the purpose of lodging the entry summary declaration by the submission of more than one dataset, the customs office of first entry shall be the customs office according to the knowledge of the person concerned at the time of submitting the particulars, in particular based on the place to which the goods are consigned.
74 odst.
Until the dates of the upgrading of the Import Control System referred to in the Annex to Implementing Decision 2014/255/EU, paragraphs 1 and 2 of this Article shall not apply.
2 písm. d) kodexu)
Article 184
Pro účely čl.
Obligations to inform relating to the provision of particulars of the entry summary declaration by persons other than the carrier
74 odst.
(Article 127(6) of the Code)
2 písm. d) kodexu nesmí celní orgány vyžadovat od osoby, která není usazena na celním území Unie, ani ji zavazovat, aby pro určování celní hodnoty předkládala k prověření účty nebo jiné podklady nebo k nim umožňovala přístup.
In the cases referred to in Article 112(1) of Delegated Regulation (EU) 2015/2446, the carrier and any of the persons issuing a bill of lading shall, in the partial dataset of the entry summary declaration, provide the identity of any person who has concluded a transport contract with them, issued a bill of lading in respect of the same goods and does not make the particulars required for the entry summary declaration available to them.
Do nákladů na materiál a výrobu nebo do jejich hodnoty podle čl.
Where the consignee indicated in the bill of lading that has no underlying bills of lading does not make the required particulars available to the person issuing the bill of lading, that person shall provide the identity of the consignee.
74 odst.
In the cases referred to in Article 112(1) of Delegated Regulation (EU) 2015/2446, the person issuing the bill of lading shall inform of the issuance of that bill of lading the person who concluded a transport contract with him and issues the bill of lading to him.
2 písm. d) bodu i) kodexu se zahrnují náklady na položky uvedené v čl.
In the case of a goods co-loading arrangement, the person issuing the bill of lading shall inform of the issuance of that bill of lading the person with whom he entered into that arrangement.
71 odst.
In the cases referred to in Article 113(1) of Delegated Regulation (EU) 2015/2446, the carrier and any of the persons issuing an air waybill shall, in the partial dataset of the entry summary declaration, provide the identity of any person who has concluded a transport contract with them, issued an air waybill in respect of the same goods and does not make the particulars required for the entry summary declaration available to them.
1 písm. a) bodech ii) a iii) kodexu.
In the cases referred to in Article 113(1) of Delegated Regulation (EU) 2015/2446, the person issuing an air waybill shall inform of the issuance of that air waybill the person who concluded a transport contract with him and issues the air waybill to him.
Dále se do těchto nákladů nebo do této hodnoty zahrnují rozvržené náklady na veškeré produkty nebo služby uvedené v čl.
In the case of a goods co-loading arrangement, the person issuing the airway bill shall inform of the issuance of that airway bill the person with whom he entered into that arrangement.
71 odst.
In the cases referred to in Article 113(2) of Delegated Regulation (EU) 2015/2446, the carrier shall, in the partial dataset of the entry summary declaration, provide the identity of the postal operator who does not make the particulars required for the entry summary declaration available to him.
1 písm. b) kodexu, které jsou poskytovány kupujícím přímo nebo nepřímo v souvislosti s výrobou hodnoceného zboží.
Until the date of deployment of the upgrading of the Import Control System referred to in the Annex to Implementing Decision 2014/255/EU, paragraphs 1 to 5 shall not apply.
Hodnota položek uvedených v čl.
Article 185
71 odst.
Registration of the entry summary declaration
1 písm. b) bodě iv) kodexu poskytnutých v Unii se zahrne pouze v případě, že byly tyto položky výrobci účtovány.
(Article 127(1) of the Code)
Náklady na výrobu zahrnují veškeré výdaje vzniklé při vytváření, navyšování nebo podstatném posilování hospodářských statků.
The customs authorities shall register the entry summary declaration upon its receipt and shall notify the person who has lodged it of its registration immediately and shall communicate a MRN of the entry summary declaration and the date of registration to that person.
Též zahrnují náklady uvedené v čl.
Where the particulars of the entry summary declaration are provided by submitting more than one dataset, the customs authorities shall register each of those submissions of particulars of the entry summary declaration upon receipt and shall immediately notify the person who has made those submissions of their registration and shall communicate a MRN of each submission and the date of registration for each submission to that person.
71 odst.
The customs authorities shall immediately notify the carrier of the registration provided that the carrier has requested to be notified and has access to the electronic system referred to in Article 182 of this Regulation in any of the following cases:
1 písm. b) bodě ii) a iii) kodexu.
where the entry summary declaration is lodged by a person referred to in the second subparagraph of Article 127(4) of the Code;
Všeobecné výdaje uvedené v čl.
where particulars of the entry summary declaration are provided in accordance with Article 127(6) of the Code.
74 odst.
Until the dates of the upgrading of the Import Control System referred to in the Annex to Implementing Decision 2014/255/EU, paragraph 2 and point b) of paragraph 3 shall not apply.
2 písm. d) bodě ii) kodexu zahrnují přímé a nepřímé náklady na výrobu zboží pro vývoz a jeho prodej pro vývoz, které nebyly zahrnuty podle čl.
Article 186
74 odst.
Risk analysis
2 písm. d) bodu i) kodexu.
(Articles 127(3) and 128 of the Code)
Článek 144
Risk analysis shall be carried out before the arrival of the goods at the customs office of first entry provided that the entry summary declaration has been lodged within the time-limits laid down in Articles 105 to 109 of Delegated Regulation (EU) 2015/2446, unless a risk is identified or an additional risk analysis needs to be carried out.
Náhradní metoda
In the case of containerised cargo brought into the customs territory of the Union by sea as referred to in Article 105(a) of Delegated Regulation (EU) 2015/2446, the customs authorities shall complete the risk analysis within 24 hours of the receipt of the entry summary declaration or, in the cases referred to in Article 127(6) of the Code, of the particulars of the entry summary declaration submitted by the carrier.
(čl.
In addition to the first subparagraph, in the case of goods brought into the customs territory of the Union by air, the risk analysis shall be carried out upon receipt of at least the minimum dataset of the entry summary declaration referred to in second subparagraph of Article 106(1) of Delegated Regulation (EU) 2015/2446.
74 odst.
The risk analysis shall be completed following, where necessary, the exchange of risk-related information and risk analysis results as referred to in Article 46(5) of the Code.
3 kodexu)
Where the completion of the risk analysis requires further information on the particulars of the entry summary declaration that analysis shall only be completed after that information is provided.
Při určování celní hodnoty podle čl.
For those purposes, the customs authorities shall request that information from the person who lodged the entry summary declaration or, where applicable, the person who submitted those particulars of the entry summary declaration.
74 odst.
Where that person is different from the carrier, the customs authorities shall inform the carrier, provided that the carrier has requested to be notified and has access to the electronic system referred to in Article 182 of this Regulation.
3 kodexu lze při používání metod uvedených v článku 70 a čl.
Where, in the case of goods brought into the customs territory of the Union by air, where customs authorities have reasonable grounds to suspect that the consignment could pose a serious aviation security threat, they shall notify the person who lodged the entry summary declaration or, where applicable, the person who submitted the particulars of the entry summary declaration and, where that person is different from the carrier, inform the carrier, provided that the carrier has access to the electronic system referred to in Article 182 of this Regulation, that the consignment has to be screened as High Risk Cargo and Mail, in accordance with point 6.7.3. of the Annex to Commission Decision C(2010) 774 of 13 April 2010 laying down detailed measures for the implementation of the common basic standards on aviation security containing information as referred to in Article 18(a) of Regulation (EC) No 300/2008 before being loaded on board an aircraft bound to the customs territory of the Union.
74 odst.
Following the notification, that person shall inform the customs authorities of whether the consignment had already been screened or has been screened in accordance with the aforementioned requirements and provide all relevant information on that screening.
2 kodexu uplatnit přiměřenou pružnost.
The risk analysis shall only be completed after that information is provided.
Takto určená hodnota se má co nejvíce zakládat na dříve určených celních hodnotách.
Where, in the case of containerised cargo brought into the customs territory of the Union by sea as referred to in Article 105(a) of Delegated Regulation (EU) 2015/2446 or in the case of goods brought into the customs territory of the Union by air, the risk analysis provides reasonable grounds for the customs authorities to consider that the entry of the goods into the customs territory of the Union would pose such a serious threat to security and safety that immediate action is required, the customs authorities shall notify the person who lodged the entry summary declaration or, where applicable, the person who submitted the particulars of the entry summary declaration and, where that person is different from the carrier, inform the carrier, provided that the carrier has access to the electronic system referred to in Article 182 of this Regulation, that the goods are not to be loaded.