natgillin/translations-raw huggingface dataset:
Personlige ejendele angivet til fri omsætning, inden den pågældende etablerer sit sædvanlige opholdssted på Unionens toldområde (afgiftsfritagelse under forudsætning af forpligtelse)
Release for Free circulation of goods simultaneously redispatched in the context of trade between the European Union and the countries with which it has formed a customs union (goods that fall under a Customs Union Agreement).
Personlige ejendele tilhørende en fysisk person, der har til hensigt at flytte sit sædvanlige opholdssted til Unionen (toldfri import under forudsætning af forpligtelse).
Examples Non-Union goods arriving from a third country, released for free circulation in France and sent on to the Channel Islands.
Personligt udstyr og løsøre og bohave, der importeres i forbindelse med indgåelse af ægteskab
Non-Union goods arriving from a third country, released for free circulation in Spain and sent on to Andorra.
Personligt udstyr og løsøre og bohave, der importeres i forbindelse med indgåelse af ægteskab, der angives til fri omsætning i de sidste to måneder inden brylluppet (afgiftsfritagelse betinget af, at der stilles passende sikkerhed)
07 Release of goods for free circulation simultaneously placed under a warehousing procedure other than a customs warehousing procedure where neither VAT nor, when applicable, excise duties have been paid.Explanation This code is to be used where the goods are released for free circulation but where VAT and excise duties have not been paid.
12, stk. 1, 15, stk. 1, litra a)
Examples Imported raw sugar is released for free circulation but VAT has not been paid.
Gaver, der sædvanligvis gives ved et bryllup
While the goods are placed in a warehouse or approved area other than customs warehouse, payment of the VAT is suspended.
12, stk. 2
Imported mineral oils are released for free circulation and no VAT has been paid.
Gaver, der sædvanligvis gives ved et bryllup, der angives til fri omsætning i de sidste to måneder inden brylluppet (afgiftsfritagelse betinget af, at der stilles passende sikkerhed)
While the goods are stored in a tax warehouse, payment of VAT and excise duties is suspended.
12, stk. 2, 15, stk. 1, litra a)
10 Permanent export.
Personlige ejendele erhvervet ved arv af en fysisk person, der har sædvanligt opholdssted i Unionens toldområde
Example Normal export of Union goods to a third country, but also dispatch of Union goods to parts of the customs territory of the Union to which the provisions of Council Directive 2006/112/EC or Directive 2008/118/EC do not apply.
Personlige ejendele erhvervet ved arv af en juridisk person, der driver virksomhed uden vinding for øje og er etableret i Unionens toldområde
11 Export of processed products obtained from equivalent goods under inward processing before placing non-Union goods under inward processing.
Elevers og studerendes personlige udstyr, undervisningsmateriale og bohave
Explanation Prior export (EX-IM) in accordance with Art. 223(2)c) of the Code.
Forsendelser af ringe værdi
Example Export of cigarettes manufactured from Union tobacco leaves before placing of non-Union tobacco leaves under inward processing.
Forsendelser fra en privatperson til en anden
21 Temporary export under the outward processing procedure, if not covered by code 22.Example Outward processing procedure under Articles 259 to 262 of the Code.
Investeringsgoder og andet udstyr, som importeres ved overflytning af aktiviteter fra et tredjeland til Unionen
The simultaneous application to textile products of the outward processing procedure and the economic outward processing procedure (Council Regulation (EC) No 3036/94 [5]) is not covered by this code.22 Temporary export other than that referred to under code 21 and 23.
Frø, sædekorn, gødning og produkter til behandling af jordbund og planter, som er bestemt til brug på ejendomme, der er beliggende i Unionens toldområde i umiddelbar nærhed af et tredjeland
23 Temporary export for return in the unaltered state.Example Temporary export for exhibitions of articles such as samples, professional equipment, etc.
Varer, der befinder sig i den personlige bagage og er fritaget for moms
31 Re-export.
Uddannelsesmæssigt, videnskabeligt og kulturelt materiale samt videnskabelige instrumenter og apparater, der importeres udelukkende i ikke-erhvervsmæssigt øjemed (herunder reservedele, dele, tilbehør og værktøj)
40 Simultaneous release for free circulation and home use of goods.
Udstyr, der importeres i ikke-erhvervsmæssigt øjemed af eller for et institut eller organisation, der foretager videnskabelig forskning, og som har hovedsæde uden for Unionen
Entry for home use of goods in the context of trade between the Union and the countries with which it has formed a customs union.
Forsøgsdyr samt biologiske og kemiske stoffer beregnet til forskning
Entry for home use of goods in the context of trade referred to in Article 1(3) of the Code.
Terapeutiske stoffer, der hidrører fra mennesker, og reagensmidler til bestemmelse af blod- og vævstyper
Examples:
Instrumenter og apparater til brug inden for medicinsk forskning, diagnosticering eller medicinsk behandling
Goods coming from Japan with payment of customs duty, VAT and when applicable excise duties.
Referencestoffer til kvalitetskontrol med lægemidler
Goods coming from Andorra and entered for home use in Germany
Farmaceutiske produkter til brug ved internationale sportsarrangementer
Goods arriving from Martinique and entered for home use in Belgium.
Varer til velgørende eller filantropiske organisationer — varer af enhver art, der sendes gratis med henblik på indsamling af midler under lejlighedsvis afholdte velgørenhedsarrangementer til fordel for trængende personer
Explanation Exemption from payment of VAT and, where applicable, the excise duty suspension, is granted because the import is followed by intra-Union supply or transfer of the goods to another Member State.
61, stk. 1, litra b)
In that case the VAT and, where applicable, the excise duty will be due in the Member State of final destination.
Varer til velgørende eller filantropiske organisationer — udstyr og kontormaterialer, der sendes gratis
In order to use this procedure, the persons must meet other conditions listed in in Article 143(2) of Directive 2006/112/EC and, where applicable, the conditions listed in Article 17(1)(b) of Directive 2008/118/EC.
61, stk. 1, litra c)
The information required by Article 143 (2) of Directive 2006/112/EC shall be entered in D.E. 3/40 Additional fiscal references identification no.
Genstande angivet i bilag III til forordning (EF) nr. 1186/2009 beregnet for blinde
Examples Non-Union goods are released for free circulation in one Member State and are the subject of a VAT-exempt supply to another Member State.
Genstande angivet i bilag IV til forordning (EF) nr. 1186/2009 beregnet for blinde, der indføres af blinde selv til disses personlige brug (herunder reservedele, dele, tilbehør og værktøj)
The VAT formalities are dealt with by a customs agent who is a tax representative using the intra-Union VAT system.
67, stk. 1, litra a), og 67, stk. 2
Non-Union goods subject to excise duties imported from a third country, which are released for free circulation and are the subject of a VAT-exempt supply to another Member State.
Genstande angivet i bilag IV til forordning (EF) nr. 1186/2009 beregnet for blinde, der importeres af visse institutioner eller organisationer (herunder reservedele, dele, tilbehør og værktøj)
The release for free circulation is immediately followed by a movement under excise duty suspension from the place of importation initiated by a registered consignor in accordance with Article 17(1)(b) of Directive 2008/118/EC.
67, stk. 1, litra b), og 67, stk. 2
43 Simultaneous release for free circulation and home use of goods subject to specific measures connected with the collection of an amount during the transitional period following the accession of new Member States.Example Release for free circulation of agricultural products subject, during a special transitional period following the accession of new Member States, to a special customs procedure or special measures between the new Member States and the rest of the Union.
Genstande beregnet for andre handicappede (bortset fra blinde), der importeres af de handicappede selv til disses personlige brug (herunder reservedele, dele, tilbehør og værktøj)
44 End-use
68, stk. 1, litra a), og 68, stk. 2
Release for free circulation and home use under a duty exemption or at a reduced rate of duty on account of their specific use.Example Release for free circulation of non-Union engines for integration into a civil aircraft built in the European Union.
Genstande beregnet for andre handicappede (bortset fra blinde), der importeres af visse institutioner eller organisationer (herunder reservedele, dele, tilbehør og værktøj)
Non-union goods for integration in certain categories of ships, boats and other vessels and for drilling or production platforms
Varer, der importeres til fordel for ofre for katastrofer
Examples Non-Union cigarettes are released for free circulation and VAT has been paid.
81, litra a)
Excise goods imported from a third country or from a third territory referred to in Article 5(3) of Directive 2008/118/EC are released for free circulation.
Pokaler, medaljer og lignende af hovedsagelig symbolsk betydning, som i et tredjeland er givet til personer med sædvanligt opholdssted i Fællesskabets toldområde
The release for free circulation is immediately followed by a movement under excise duty suspension initiated by a registered consignor at the place of importation, in accordance with Article 17(1)(b) of Directive 2008/118/EC, to a tax warehouse in the same Member State.
Præmier, trofæer og erindringsgaver af symbolsk karakter og af ringe værdi, som er beregnet til at skulle uddeles uden vederlag til personer med sædvanligt opholdssted i tredjelande i forbindelse med forretningskongresser eller lignende internationale arrangementer
48 Entry for home use with simultaneous release for free circulation of replacement products under outward processing prior to the export of the defective goods.Explanation Standard exchange system (IM-EX), prior importation in accordance with Article 262(1) of the Code.
82, litra a)
May be used in the customs territory of the Union, with total or partial relief from import duties in accordance with article 250 of the Code.
Genstande, som officielle myndigheder, offentlige sammenslutninger eller almennyttige foreninger i tredjelande som tegn på venskab eller velvilje sender som gave til officielle myndigheder, offentlige sammenslutninger eller almennyttige foreninger i Unionens toldområde, når modtageren har de kompetente myndigheders godkendelse til at modtage sådanne genstande importafgiftsfrit
This code is used to record the operation for the purposes of statistics on intra-Union trade.
Tryksager af reklamemæssig art
61 Re-importation with simultaneous release for free circulation and home use of goods.Explanation
Mindre vareprøver, som repræsenterer varer, der fremstilles uden for Unionens toldområde, og som er bestemt til en udstilling eller et lignende arrangement
63 Re-importation with simultaneous release for free circulation and home use of goods which are the subject of a VAT-exempt supply to another Member State and, when applicable, an excise duty suspension.Explanation Exemption from payment of VAT and, where applicable, the excise duty suspension, is granted because that the reimportation is followed by intra-Union supply or transfer of the goods to another Member State.
90, stk. 1, litra a)
In such a case the VAT and, where applicable, the excise duty, will be due in the Member State of final destination.
Varer, der importeres udelukkende med henblik på demonstration enten af de pågældende varer eller af maskiner eller apparater, der fremstilles uden for Unionens toldområde, og som fremvises på en udstilling eller ved lignende arrangementer
Examples Reimportation after outward processing or temporary export, with any VAT debt being charged to a tax representative.
90, stk. 1, litra b)
Excise goods reimported after outward processing and released for free circulation, which are the subject of a VAT-exempt supply to another Member State.
Forskellige materialer af ringe værdi såsom farve og lak, tapet osv. til brug ved opstilling, indretning og dekoration af midlertidige stande, der benyttes af repræsentanter for tredjelande på en udstilling eller ved lignende arrangementer, og som ikke kan genanvendes
The release for free circulation is immediately followed by a movement under excise duty suspension from the place of reimportation initiated by a registered consignor in accordance with Article 17(1)(b) of Directive 2008/118/EC.
90, stk. 1, litra c)
68 Re-importation with partial entry for home use and simultaneous release for free circulation and placing of goods under warehousing other than customs warehousing procedure.Example Processed alcoholic beverages are re-imported and placed in a tax warehouse.
Tryksager, kataloger, brochurer, prislister, reklameplakater, kalendere (også illustrerede), uindrammede fotografier og andre genstande, der uddeles gratis til brug som reklame for varer, der fremstilles uden for Unionens toldområde, og som anvendes på en udstilling eller ved lignende arrangementer.
71 Placing of goods under the customs warehousing procedure.Explanation Placing of goods under the customs warehousing procedure.
90, stk. 1, litra d)
76 Placing of Union goods under the customs warehousing procedure in accordance with Article 237(2) of the Code.Explanation
Varer, der importeres med henblik på undersøgelse, analyse eller afprøvning
Boned meat of adult male bovine animals placed under customs warehousing prior to export (Article 4 of Commission Regulation (EC) No 1741/2006 [6] of 24 November 2006 laying down the conditions for granting the special export refund on boned meat of adult male bovine animals placed under the customs warehousing procedure prior to export) Following the release for free circulation, application for repayment or remission of import duty based on the goods being defective or not complying with the terms of the contract (Art. 118 of the Code).
Forsendelser til organer, der varetager beskyttelse af ophavsret eller industriel eller kommerciel ejendomsret
In accordance with Article 118(4) of the Code the goods in question may be placed under the customs warehousing procedure instead of having to be taken out of the customs territory of Union in order for the repayment or remission to be granted.
Oplysningsmateriale til turistformål
77 Manufacturing of Union goods under customs supervision by the customs authorities and under customs control (within the meaning of Art. 5(27) and (3) of Code) prior to exportation and payment of export refunds.Explanation Preserved beef and veal products manufactured under supervision by the customs authorities and under customs control prior to export (Articles 2 and 3 of Commission Regulation (EC) No 1731/2006 [7])78 Placing of goods under free-zone.
Forskellige dokumenter og genstande
95 Placing of Union Goods under a warehousing procedure other than a customs warehousing procedure where neither VAT nor, when applicable, excise duties have been paid.Explanation This code is to be used in the context of trade referred to in Article 1(3) of the Code as well as trade between the Union and the countries with which it has formed a customs union and where neither VAT nor excise duties have been paid.
Tilbehør til fastgørelse og beskyttelse af varer under transport
Example Cigarettes from the Canary Islands are brought to Belgium and stored in a tax warehouse; payment of VAT and excise duties is suspended.
Strøelse og foder bestemt til dyr under transport
96 Placing of Union Goods under a warehousing procedure other than a customs warehousing procedure where either VAT or, when applicable, excise duties have been paid and the payment of the other tax is suspended.Explanation This code is to be used in the context of trade referred to in Article 1(3) of the Code as well as trade between the Union and the countries with which it has formed a customs union and where either VAT or excise duties have been paid and the payment of the other tax is suspended.
Brændstof og smøremidler i motorkøretøjer og specialcontainere
Example Cigarettes from the Canary Islands are brought to France and stored in a tax warehouse; VAT has been paid and the payment of excise duties is suspended.
Materialer til kirkegårde og mindesmærker for krigsofre
Procedure codes used in the context of customs declarations
Ligkister, askeurner og udsmykningsgenstande til grave
Columns (table heading in Annex B to Delegated Regulation (EU) 2015/2446)
Fritagelse for eksportafgifter
Declarations
Husdyr, der eksporteres som følge af, at en landbrugsbedrift flyttes fra Unionen til et tredjeland
Union procedure codes, where appropriate
Agerbrugs- og husdyrbrugsprodukter, der fremstilles i Unionens toldområde, fra ejendomme i umiddelbar nærhed af et tredjeland, når disse ejendomme drives af ejere eller forpagtere, der har deres hovedvirksomhed i et tredjeland, der grænser op til Unionens toldområde.
Export declaration and re-export declaration
Frø og sædekorn, som skal anvendes på ejendomme, der er beliggende i et tredjeland i umiddelbar nærhed af Unionens toldområde, og som drives af ejere eller forpagtere, der har deres hovedvirksomhed i dette toldområde i umiddelbar nærhed af tredjelandet.
Special procedure — processing — declaration for outward processing
Foder, der medbringes ved eksport af dyr
21, 22
Artikel i delegeret forordning (EU) 2015/2446
Declaration for Customs warehousing of Union goods
Paller (herunder palletilbehør og -udstyr)
76, 77
208 og 209
Declaration for dispatch of goods in the context of trade with special fiscal territories
Containere (herunder containertilbehør og -udstyr)
Export Simplified declaration
210 og 211
Declaration for release for free circulation and special procedure — specific use — declaration for end-use 01, 07, 40, 42, 43, 44, 45, 46, 48, 61, 63, 68 H2 Special procedure — storage — declaration for customs warehousing 71 H3
Transportmidler til vej- og jernbanetransport og søtransport og transport ad indre vandveje
Special procedure — specific use — declaration for temporary admission 53 H4 Special procedure — processing — declaration for inward processing 51 H5
Transportmidler til personer, der er etableret uden for Unionens toldområde, eller personer, der forbereder flytning af deres sædvanlige opholdssted uden for dette område.
Declaration for the introduction of goods in the context of trade with special fiscal territories 40, 42, 61, 63, 95, 96 H6
Rejsendes personlige ejendele og varer, der anvendes i forbindelse med sportsaktiviteter
Customs declaration in postal traffic for release for free circulation
Velfærdsmateriel for søfolk
01, 07, 40 I1
Udstyr til afhjælpning af følgerne af katastrofer
Import Simplified declaration 01, 07, 40, 42, 43, 44, 45, 46, 48, 51, 53, 61, 63, 68 1/11.
Medicinsk-kirurgisk udstyr og laboratorieudstyr
Where this data element is used to specify a Union procedure, the first character of the code identifies a category of measures in the following manner:
Dyr (12 måneder eller mere)
Inward processing Axx
Varer til brug i grænseområde
Outward processing Bxx
Lyd- og billedmedier samt informationsbærende medier
Relief
Reklamemateriale
Cxx Temporary admission
Undervisningsmateriale og videnskabeligt udstyr
Agricultural products Exx Other Fxx
Emballage, fuld
Inward processing (Article 256 of the Code)
Emballage, tom
Import
Forme, matricer, trykforme, måle-, kontrol- og verifikationsinstrumenter og lignende
Goods which are placed under an inward processing procedure (VAT only)
Specialværktøjer og -instrumenter
Outward processing (Article 259 of the Code)
Varer, der skal underkastes forsøg eller eksperimenter eller anvendes til demonstrationer (seks måneder)
Processed products returning after repair under guarantee in accordance with Article 260 of the Code (goods repaired free of charge).
231, litra a)
Processed products returning after replacement under guarantee in accordance with Article 261 of the Code (standard exchange system)
Varer, der importeres som led i en salgskontrakt med forbehold af tilfredsstillende afprøvning
Processed products returning — VAT only
231, litra b)
Export
Varer, der anvendes ved gennemførelse af forsøg, eksperimenter og demonstrationer uden finansiel gevinst
Goods imported for IP exported for repair under OP
231, litra c)
Goods imported for IP exported for replacement under guarantee
Vareprøver
OP under agreements with third countries, possibly combined with VAT OP
Ombytningsproduktionsmidler (seks måneder)
VAT outward processing only
Varer til arrangementer eller til salg
Relief (Council Regulation (EC) No 1186/2009 [8])
Besigtigelsesforsendelser (seks måneder)
Article No
234, stk. 2
Relief from import duties
Kunstgenstande, samlerobjekter og antikviteter
Personal property belonging to natural persons transferring their normal place of residence to the Union
artikel 234, stk. 3, litra a)
Personal property entered for free circulation before the person concerned establishes his normal place of residence in the customs territory of the Union (duty relief subject to an undertaking)
Varer, der indføres med henblik på auktionssalg
Personal property belonging to a natural person having intention to transfer his normal place of residence to the Union (duty-free admission subject to an undertaking)
234, stk. 3, litra b)
Trousseaux and household effects imported on the occasion of a marriage
Reservedele, tilbehør og udstyr
Trousseaux and household effects imported on the occasion of a marriage entered for free circulation in the first two months before the wedding (duty relief subject to the lodging of appropriate security)
Varer, der importeres under særlige omstændigheder, og som ikke har nævneværdig økonomisk betydning
12(1), 15(1)(a)
236, litra b)
Presents customarily given on the occasion of a marriage
Varer, der importeres for en periode på højst tre måneder
12(2)
236, litra a)
Presents customarily given on the occasion of a marriage entered for free circulation in the last two months before the wedding (duty relief subject to the lodging of appropriate security)
Midlertidig indførsel med delvis afgiftsfritagelse
12(2), 15(1)(a)
Landbrugsprodukter
Personal property acquired by inheritance by a natural person having his normal place of residence in the customs territory of the Union
Anvendelse af enhedsprisen til fastsættelse af toldværdien for visse fordærvelige varer (kodeksens artikel 74, stk. 2, litra c), og artikel 142, stk. 6)
Personal property acquired by inheritance by legal persons engaged in a non-profit making activity who are established in the customs territory of the Union
Faste importværdier (f.eks. Kommissionens forordning (EU) nr. 543/2011 [9])
School outfits, educational materials and related household effects
Landbrugsprodukter, som er opført i bilag I til traktaten om Den Europæiske Unions funktionsmåde, i forbindelse med hvilke der anmodes om restitution, hvortil der kræves eksportlicens
Consignments of negligible value
Landbrugsprodukter, som er opført i bilag I til traktaten om Den Europæiske Unions funktionsmåde, i forbindelse med hvilke der anmodes om restitution, hvortil der ikke kræves eksportlicens
Consignments sent from one private individual to another
Landbrugsprodukter, som er opført i bilag I til traktaten om Den Europæiske Unions funktionsmåde, der udføres i små mængder og i forbindelse med hvilke der anmodes om restitution, hvortil der ikke kræves eksportlicens
Capital goods and other equipment imported on the transfer of activities from a third country into the Union
Forarbejdede landbrugsprodukter, som ikke er opført i bilag I til traktaten om Den Europæiske Unions funktionsmåde, i forbindelse med hvilke der anmodes om restitution, hvortil der kræves restitutionslicens
Capital goods and other equipment belonging to persons engaged in a liberal profession and to legal persons engaged in a non-profit making activity