natgillin/translations-raw huggingface dataset:
En toldangivelse kan foretages af enhver person, som kan fremlægge eller gøre alle de dokumenter tilgængelige, der er nødvendige for anvendelsen af de bestemmelser, der gælder for den toldprocedure, som varerne angives til, jf. dog artikel 110, stk. 1.
Without prejudice to Article 110(1), a customs declaration may be made by any person who is able to present or make available all of the documents which are required for the application of the provisions governing the customs procedure in respect of which the goods are declared.
Denne person skal også kunne frembyde de pågældende varer eller få dem frembudt for det kompetente toldsted.
That person shall also be able to present the goods in question or to have them presented to the competent customs office.
Hvis antagelsen af en toldangivelse medfører særlige forpligtelser for en bestemt person, skal angivelsen dog foretages af denne person eller af dennes repræsentant.
However, where acceptance of a customs declaration imposes particular obligations on a specific person, the declaration must be made by that person or by his representative.
Klarereren skal være etableret i Fællesskabets toldområde.
The declarant shall be established in the customs territory of the Community.
Der stilles dog ikke krav om, at følgende klarerere er etableret i Fællesskabet:
However, the following declarants shall not be required to be established within the Community:
personer, der indgiver angivelse om forsendelse eller midlertidig import
persons who lodge a declaration for transit or temporary admission,
personer, der lejlighedsvis angiver varer, forudsat, at toldmyndighederne finder det berettiget.
persons who declare goods occasionally, provided that the customs authorities deem this to be justified.
Foranstaltninger, der har til formål at ændre ikke-væsentlige bestemmelser i denne forordning ved at supplere den med bestemmelser om, i hvilke tilfælde og på hvilke betingelser kravene i stk. 2 kan fraviges, vedtages efter forskriftproceduren med kontrol i artikel 184, stk. 4.
The measures designed to amend non-essential elements of this Regulation, by supplementing it, laying down the cases in which, and the conditions under which, the requirements referred to in paragraph 2 may be waived, shall be adopted in accordance with the regulatory procedure with scrutiny referred to in Article 184(4).
Antagelse af en angivelse
Acceptance of a declaration
Angivelser, der opfylder betingelserne i dette kapitel, antages straks af toldmyndighederne, forudsat at de varer, angivelserne vedrører, er blevet frembudt for toldmyndighederne eller til toldmyndighedernes tilfredshed gøres tilgængelige for toldkontrollen.
Declarations which comply with the conditions laid down in this Chapter shall be accepted by the customs authorities immediately, provided that the goods to which they refer have been presented to customs or, to the satisfaction of the customs authorities, are made available for customs controls.
Hvis angivelsen erstattes med en indskrivning i klarererens regnskaber, og toldmyndighederne har adgang til disse data, anses angivelsen for at være antaget på det tidspunkt, hvor varerne indskrives i regnskaberne.
Where the declaration takes the form of an entry in the declarant’s records and access to those data by the customs authorities, the declaration shall be deemed to have been accepted at the moment at which the goods are entered in the records.
Toldmyndighederne kan, uden at dette berører klarererens lovmæssige forpligtelser eller udøvelsen af sikkerheds- og sikringskontrol, fritage klarereren for forpligtelsen til at frembyde eller stille varerne til rådighed for toldkontrol.
The customs authorities may, without prejudice to the legal obligations of the declarant or to the application of security and safety controls, waive the obligation for the goods to be presented or to be made available for customs control.
Hvis en toldangivelse indgives til et andet toldsted end det, hvor varerne frembydes, antages angivelsen, når det sted, hvor varerne frembydes, bekræfter, at varerne er tilgængelige for toldkontrollen, jf. dog artikel 110, stk. 2, eller stk. 1, andet afsnit, i nærværende artikel.
Without prejudice to Article 110(2) or the second subparagraph of paragraph 1 of this Article, where a customs declaration is lodged at a customs office other than the office at which the goods are presented, the declaration shall be accepted when the office at which the goods are presented confirms the availability of the goods for customs controls.
Datoen for toldmyndighedernes antagelse af toldangivelsen er, medmindre andet er fastsat, den dato, der lægges til grund for anvendelsen af de bestemmelser, der gælder for den toldprocedure, som varerne angives til, og for alle andre import- eller eksportformaliteter.
The date of acceptance of the customs declaration by the customs authorities shall, except where otherwise provided, be the date to be used for the application of the provisions governing the customs procedure for which the goods are declared and for all other import or export formalities.
Kommissionen vedtager foranstaltninger til gennemførelse af denne artikel efter proceduren i artikel 184, stk. 2.
The Commission shall, in accordance with the regulatory procedure referred to in Article 184(2), adopt measures laying down detailed rules for the implementation of this Article.
Berigtigelse af en angivelse
Amendment of a declaration
Klarereren kan efter anmodning få tilladelse til at berigtige en eller flere oplysninger i angivelsen, efter at toldmyndighederne har antaget angivelsen.
The declarant shall, at his request, be permitted to amend one or more of the particulars of the declaration after the declaration has been accepted by customs.
Ændringen må ikke medføre, at der tilføjes andre varer til angivelsen end dem, som den oprindeligt vedrørte.
The amendment shall not render the declaration applicable to goods other than those which it originally covered.
En sådan berigtigelse kan ikke tillades, hvis der anmodes herom efter en af følgende begivenheder:
No such amendment shall be permitted where it is requested after any of the following events:
Toldmyndighederne har meddelt klarereren, at de agter at undersøge varerne.
the customs authorities have informed the declarant that they intend to examine the goods;
Toldmyndighederne har frigivet varerne.
the customs authorities have released the goods.
Foranstaltninger, der har til formål at ændre ikke-væsentlige bestemmelser i denne forordning ved at supplere den med bestemmelser om undtagelser fra stk. 2, litra c), vedtages efter forskriftsproceduren med kontrol i artikel 184, stk. 4.
The measures designed to amend non-essential elements of this Regulation, by supplementing it, laying down exceptions to paragraph 2(c) of this Article, shall be adopted in accordance with the regulatory procedure with scrutiny referred to in Article 184(4).
Ugyldiggørelse af en angivelse
Invalidation of a declaration
Toldmyndighederne erklærer efter anmodning fra klarereren en allerede antaget angivelse for ugyldig i følgende tilfælde:
The customs authorities shall, at the request of the declarant, invalidate a declaration already accepted in the following cases:
når de har sikkerhed for, at varerne øjeblikkeligt henføres under en anden toldprocedure
where they are satisfied that the goods are immediately to be placed under another customs procedure;
når de har sikkerhed for, at henførslen af varerne under den toldprocedure, som de var angivet til, som følge af særlige omstændigheder ikke længere er berettiget.
where they are satisfied that, as a result of special circumstances, the placing of the goods under the customs procedure for which they were declared is no longer justified.
Hvis toldmyndighederne har underrettet klarereren om, at de agter at foretage en undersøgelse af varerne, kan anmodningen om at få angivelsen erklæret ugyldig ikke godtages, før undersøgelsen har fundet sted.
However, where the customs authorities have informed the declarant of their intention to examine the goods, a request for invalidation of the declaration shall not be accepted before the examination has taken place.
Angivelsen kan ikke erklæres ugyldig, efter at varerne er blevet frigivet.
The declaration shall not be invalidated after the goods have been released.
Lettelser i forbindelse med udarbejdelsen af toldangivelser for varer, der henhører under forskellige underpositioner i toldtariffen
Facilitation of the drawing-up of customs declarations for goods falling under different tariff subheadings
Når en forsendelse er sammensat af varer, der henhører under forskellige underpositioner i toldtariffen, og toldbehandlingen af hver af disse varer efter deres tarifering i forbindelse med udfærdigelsen af toldangivelsen således ville medføre en arbejdsbyrde og omkostninger, som ikke står i forhold til størrelsen af de importafgifter, de er pålagt, kan toldmyndighederne på klarererens begæring tillade, at hele forsendelsen afgiftsbelægges efter tariferingen af den vare i forsendelsen, der er omfattet af den højeste import- eller eksportafgift.
Where a consignment is made up of goods falling within different tariff subheadings, and dealing with each of those goods in accordance with its tariff subheadings for the purpose of drawing-up the customs declaration would entail a burden of work and expense disproportionate to the import duties chargeable, the customs authorities may, at the request of the declarant, agree that import duties be charged on the whole consignment on the basis of the tariff subheadings of the goods which are subject to the highest rate of import or export duty.
Forenkling af toldformaliteter og -kontrol
Simplification of customs formalities and controls
Toldmyndighederne kan tillade andre forenklinger af toldformaliteter og -kontrol end dem, der er omhandlet i afdeling 3 i dette kapitel.
Customs authorities may authorise simplifications, other than as referred to under Section 3 of this Chapter, of the customs formalities and controls.
Foranstaltninger, der har til formål at ændre ikke-væsentlige bestemmelser i denne forordning ved at supplere den med bestemmelser om navnlig følgende:
The measures designed to amend non-essential elements of this Regulation, by supplementing it, laying down in particular rules in respect of the following:
tildelingen af de tilladelser, der er omhandlet i stk. 1
the granting of the authorisations referred to in paragraph 1;
de tilfælde, hvor tilladelserne skal revideres og betingelserne for deres anvendelse skal overvåges af toldmyndighederne
the cases in which review of the authorisations is to be carried out and the conditions under which their use is to be monitored by the customs authorities;
betingelserne for tildelingen af tilladelserne
the conditions under which the authorisations are granted;
betingelserne for, hvornår en økonomisk operatør kan få tilladelse til at gennemføre visse toldformaliteter, der i princippet bør gennemføres af toldmyndighederne, herunder egen beregning af import- og eksportafgifter, og til at foretage visse kontroller under toldtilsyn
the conditions under which an economic operator may be authorised to carry out certain customs formalities which should in principle be carried out by the customs authorities, including the self-assessment of import and export duties, and to perform certain controls under customs supervision;
identifikation af den toldmyndighed, der er kompetent til at tildele tilladelsen
identification of the customs authority competent for the granting of the authorisations;
betingelserne for, hvornår tilladelserne kan suspenderes eller inddrages
the conditions under which the authorisations may be suspended or revoked;
de toldformaliteter, der skal foretages, og den toldkontrol, der skal udføres af sikkerheds- og sikringshensyn af varer, der føres ind i eller forlader Fællesskabets toldområde
the customs formalities to be completed and customs controls to be performed for security and safety purposes on goods brought into or leaving the customs territory of the Community,
de regler, der vedtages i medfør af artikel 25, stk. 3
the rules adopted pursuant to Article 25(3),
med hensyn til litra d), hvor mere end én medlemsstat er involveret, skal ansøgeren have status som autoriseret økonomisk operatør i henhold til artikel 14
with regard to point (d), where more than one Member State is involved, the applicant shall hold the status of authorised economic operator in accordance with Article 14,
med hensyn til litra e), det sted, hvor ansøgerens hovedbogholderi i forbindelse med told føres eller er tilgængeligt, så der lettere kan foretages revisionsbaseret kontrol, og hvor i det mindste en del af de aktiviteter, der skal omfattes af tilladelsen, udføres.
with regard to point (e), the place where the applicant’s main accounts for customs purposes are held or accessible, facilitating audit-based controls, and where at least part of the activities to be covered by the authorisation are to be carried out.
Verifikation af en toldangivelse
Verification of a customs declaration
Toldmyndighederne kan med henblik på at verificere, at oplysningerne i en toldangivelse, de har antaget, er rigtige:
The customs authorities may, for the purpose of verifying the accuracy of the particulars contained in a customs declaration which they have accepted:
undersøge angivelsen og alle bilag
examine the declaration and all of the supporting documents;
kræve, at klarereren forelægger andre dokumenter
require the declarant to present other documents;
undersøge varerne
examine the goods;
udtage stikprøver med henblik på analyse eller dybtgående kontrol af varerne.
take samples for analysis or for detailed examination of the goods.
Undersøgelse og prøveudtagning af varer
Examination and sampling of goods
Transport af varerne til det sted, hvor undersøgelsen og prøveudtagningen skal finde sted, og alle nødvendige behandlinger i forbindelse hermed foretages af klarereren eller på dennes ansvar.
Transport of the goods to the places where they are to be examined and where samples are to be taken, and all the handling necessitated by such examination or taking of samples, shall be carried out by or under the responsibility of the declarant.
Udgifterne hertil afholdes af klarereren.
The costs incurred shall be borne by the declarant.
Klarereren har ret til at overvære eller lade sig repræsentere ved undersøgelsen af varerne og prøveudtagningerne.
The declarant shall have the right to be present or represented when the goods are examined and when samples are taken.
Hvis toldmyndighederne har rimelig grund hertil, kan de forlange, at klarereren selv eller dennes repræsentant er til stede under undersøgelsen af varerne eller prøveudtagningen, eller at han giver dem den assistance, der er nødvendig for at lette undersøgelsen eller prøveudtagningen.
Where the customs authorities have reasonable grounds for so doing, they may require the declarant to be present or represented when the goods are examined or samples are taken or to provide them with the assistance necessary to facilitate such examination or taking of samples.
Toldmyndighederne yder ikke erstatning for prøver, som de udtager, når det i øvrigt sker efter gældende bestemmelser, men de afholder analyse- og kontrolomkostningerne.
Provided that samples are taken in accordance with the provisions in force, the customs authorities shall not be liable for payment of any compensation in respect thereof but shall bear the costs of their analysis or examination.
Undersøgelse af en del af varerne og prøveudtagning
Partial examination and sampling of goods
Hvis undersøgelsen kun vedrører en del af de varer, der er omfattet af en og samme toldangivelse, eller der kun udtages prøver, anses resultatet af delundersøgelsen eller af analysen eller undersøgelsen af de udtagne prøver for at gælde for alle de varer, der er omfattet af samme angivelse.
Where only part of the goods covered by a customs declaration is examined, or samples are taken, the results of the partial examination, or of the analysis or examination of the samples, shall be taken to apply to all the goods covered by the same declaration.
Klarereren kan dog anmode om en yderligere undersøgelse eller prøveudtagning af varerne, når han skønner, at resultatet af delundersøgelsen eller af analysen eller undersøgelsen af de udtagne prøver ikke gælder for resten af de angivne varer.
However, the declarant may request a further examination or sampling of the goods if he considers that the results of the partial examination, or of the analysis or examination of the samples taken, are not valid as regards the remainder of the goods declared.
Anmodningen tages til følge, forudsat at varerne ikke er blevet frigivet, eller, hvis de er blevet frigivet, at klarereren godtgør, at de ikke er blevet ændret på nogen måde.
The request shall be granted, provided that the goods have not been released or that, if they have been released, the declarant proves that they have not been altered in any way.
Når en toldangivelse omfatter flere vareposter, anses oplysningerne for hver varepost for at udgøre en særskilt angivelse med henblik på anvendelsen af nærværende artikels stk. 1.
For the purposes of paragraph 1, where a customs declaration covers two or more items, the particulars relating to each item shall be deemed to constitute a separate declaration.
Kommissionen vedtager efter proceduren i artikel 184, stk. 3, foranstaltninger vedrørende den procedure, der skal anvendes, hvis undersøgelserne i henhold til nærværende artikels stk. 1 ikke giver samme resultat.
The Commission shall, in accordance with the management procedure referred to in Article 184(3), adopt measures laying down the procedure to be followed in the event of divergent results of examinations pursuant to paragraph 1 of this Article.
Resultater af verifikationen
Results of the verification
Resultatet af verifikationen af toldangivelsen tjener som grundlag for anvendelsen af de bestemmelser, der gælder for den toldprocedure, som varerne henføres under.
The results of verifying the customs declaration shall be used for the application of the provisions governing the customs procedure under which the goods are placed.
Hvis der ikke er foretaget verifikation af toldangivelsen, finder stk. 1 anvendelse på oplysningerne i angivelsen.
Where the customs declaration is not verified, paragraph 1 shall apply on the basis of the particulars contained in the declaration.
Resultatet af toldmyndighedernes verifikation har samme retskraft i hele Fællesskabets toldområde.
The results of the verification made by the customs authorities shall have the same conclusive force throughout the customs territory of the Community.
Toldmyndighederne eller i givet fald de økonomiske operatører, der af toldmyndighederne har fået tilladelse dertil, træffer de fornødne foranstaltninger til at identificere varerne, når dette er nødvendigt for at sikre overholdelsen af de bestemmelser, der er fastsat for benyttelsen af den toldprocedure, som disse varer er blevet angivet til.
The customs authorities or, where appropriate, economic operators authorised to do so by the customs authorities, shall take the measures necessary to identify the goods where identification is required in order to ensure compliance with the provisions governing the customs procedure for which those goods have been declared.
Disse identifikationsforanstaltninger har samme retskraft i hele Fællesskabets toldområde.
Those identification measures shall have the same legal effect throughout the customs territory of the Community.
Identifikationsmærker, der er påsat varer eller transportmidler, må kun fjernes eller tilintetgøres af toldmyndighederne eller af økonomiske operatører, der har fået tilladelse hertil af toldmyndighederne, medmindre det på grund af hændelige omstændigheder eller force majeure er absolut påkrævet at fjerne eller tilintetgøre dem af hensyn til beskyttelse af varerne eller transportmidlerne.
Means of identification affixed to the goods or means of transport shall be removed or destroyed only by the customs authorities or, where they are authorised to do so by the customs authorities, by economic operators, unless, as a result of unforeseeable circumstances or force majeure, their removal or destruction is essential to ensure the protection of the goods or the means of transport.
Kommissionen vedtager foranstaltninger til gennemførelse af denne afdeling efter proceduren i artikel 184, stk. 2.
The Commission may, in accordance with the regulatory procedure referred to in Article 184(2), adopt measures for the implementation of this Section.
Frigivelse af varerne
Release of the goods
Hvis betingelserne for henførsel af varerne under den pågældende procedure er opfyldt, og forudsat at eventuelle restriktioner er bragt i anvendelse, og der ikke gælder forbud for varerne, frigiver toldmyndighederne varerne, så snart oplysningerne i toldangivelsen er blevet verificeret eller godtaget uden verifikation, jf. dog artikel 117.
Without prejudice to Article 117, where the conditions for placing the goods under the procedure concerned are fulfilled and provided that any restriction has been applied and the goods are not subject to any prohibition, the customs authorities shall release the goods as soon as the particulars in the customs declaration have been verified or are accepted without verification.
Første afsnit finder også anvendelse, hvis en verifikation som nævnt i artikel 117 ikke kan afsluttes inden for en rimelig frist, og hvis varernes tilstedeværelse ikke længere er påkrævet af hensyn til verifikationen.
The first subparagraph shall also apply where verification as referred to in Article 117 cannot be completed within a reasonable period of time and the goods are no longer required to be present for verification purposes.
Frigivelsen sker på én gang for samtlige varer, der er omfattet af en og samme angivelse.
All the goods covered by the same declaration shall be released at the same time.
Når en toldangivelse omfatter flere vareposter, anses oplysningerne for hver varepost for at udgøre en særskilt toldangivelse med henblik på anvendelsen af første afsnit.
For the purposes of the first subparagraph, where a customs declaration covers two or more items, the particulars relating to each item shall be deemed to constitute a separate customs declaration.
Når varerne frembydes ved et andet toldsted end det, hvor toldangivelsen er blevet antaget, udveksler de involverede toldmyndigheder de oplysninger, der er nødvendige for frigivelsen, med forbehold af relevant kontrol.
Where the goods are presented at a customs office other than the office at which the customs declaration has been accepted, the customs authorities involved shall exchange the information necessary for the release of the goods, without prejudice to appropriate controls.
Frigivelse afhængig af betaling af det import- eller eksportafgiftsbeløb, der svarer til toldskylden, eller sikkerhedsstillelse
Release dependent upon payment of the amount of import or export duty corresponding to the customs debt or provision of a guarantee
Hvis der opstår toldskyld som følge af, at varer henføres under en toldprocedure, frigives varerne først, når det import- eller eksportafgiftsbeløb, der svarer til toldskylden, er blevet betalt, eller der er stillet sikkerhed til dækning af denne skyld.
Where the placing of goods under a customs procedure gives rise to a customs debt, the release of the goods shall be conditional upon the payment of the amount of import or export duty corresponding to the customs debt or the provision of a guarantee to cover that debt.
Med forbehold af tredje afsnit finder første afsnit dog ikke anvendelse for midlertidig import med delvis fritagelse for importafgifter.
However, without prejudice to the third subparagraph, the first subparagraph shall not apply to temporary admission with partial relief from import duties.