natgillin/translations-raw huggingface dataset:
Efter ikrafttrædelsen af FTP 15-20 den 1. april 2015 blev FMS-ordningen sammen med fire andre ordninger lagt sammen med MEIS-ordningen (Merchandise Export Incentive Scheme), der er beskrevet i betragtning 83-100.
An exporter is under no obligation to actually consume the goods imported free of duty in the production process and the amount of credit is not calculated in relation to actual inputs used.
Som anført i »Highlights of the Foreign Trade Policy 2015-2020« [13] offentliggjort af den indiske regerings generaldirektorat for udenrigshandel: »Der var tidligere fem forskellige ordninger (Focus Product Scheme, Market Linked Focus Product Scheme, Focus Market Scheme, Agricultural Infrastructure Incentive Scrip og VKGUY) for godtgørelse af vareeksport med forskellige former for toldkredit med forskellige vilkår (sektorspecifikke eller rent brugerspecifikke) for deres anvendelse.
There is no system or procedure in place to confirm which inputs (including their amounts and origin) are consumed in the production process of the exported product and thus whether an excess payment of import duties occurred within the meaning of point (i) of Annex I and Annexes II and III of the basic Regulation.
Alle disse ordninger er nu blevet samlet i én enkelt ordning, nemlig Merchandise Export from India Scheme […].«
An exporter is eligible for FMS benefits regardless of whether it imports any inputs at all.
Undersøgelsen viste, at den samarbejdsvillige eksporterende producent skiftede fra FMS- til MEIS-ordningen, så snart FMS-ordningen blev trukket tilbage.
In order to obtain the benefit, it is sufficient for an exporter to simply export goods without having to demonstrate that any input material was imported.
I lyset af betragtning 79 og 80 mener Kommissionen, at subsidieringen gennem FMS-ordningen ikke ophørte, men blot blev kumuleret med den øvrige subsidiering og omdøbt, og at fordelene ved FMS-ordningen fortsat tildeles gennem den nye ordning.
Thus, even exporters which procure all of their inputs locally and do not import any goods which can be used as inputs are still entitled to benefit from FMS.
På dette grundlag anses FMS-ordningen for at være udligningsberettiget, indtil den tilbagekaldes.
Moreover, an exporter can use FMS duty credits in order to import capital goods although capital goods are not covered by the scope of permissible duty drawback systems, as set out in Annex I point (i) of the basic Regulation, because they are not consumed in the production of the exported products.
Merchandise Export from India Scheme (MEIS) (ordning for vareeksport fra Indien)
In addition, the Commission observes that no further examination by the GOI was conducted on the basis of actual inputs and transactions in order to determine whether an excess payment occurred.
Der findes en nærmere beskrivelse af MEIS-ordningen i kapitel 3 i FTP 15-20 og i kapitel 3 i HOP I 15-20.
Since there was no reliable evidence showing otherwise, the amount of countervailable subsidies was calculated on the basis of the benefit conferred on the recipient, which is found to exist during the RIP as booked by the applicants on an accrual basis as income at the stage of export transaction.
MEIS-ordningen trådte i kraft den 1. april 2015, dvs. midt i NUP.
In accordance with Article 7(2) and (3) of the basic Regulation this subsidy amount (numerator) has been allocated over the export turnover of the product under review during the RIP as appropriate denominator, because the subsidy is contingent upon export performance and it was not granted by reference to the quantities manufactured, produced, exported or transported.
Det skal som anført i betragtning 79-81 erindres, at MEIS-ordningen følger efter FMS-ordningen og fire andre ordninger (Focus Product Scheme, Market Linked Focus Product Scheme, Agricultural Infrastructure Incentive Scrip og VKGUY).
Based on the above, the subsidy rate established in respect of this scheme for the cooperating exporting producer amounted to 0,13 %.
Støtteberettigede virksomheder kan benytte MEIS-ordningen ved at eksportere bestemte varer til bestemte lande, der er klassificeret i gruppe A (»Traditionelle markeder«, herunder alle EU-medlemsstater), gruppe B (»Nye markeder og fokusmarkeder«) og gruppe C (»Andre markeder«).
Withdrawal and replacement of FMS
De lande, som er omfattet af hver enkelt gruppe og af listen over varer med tilsvarende godtgørelsessatser, er anført i henholdsvis tabel 1 og tabel 2 i tillæg 3B til FTP 15-20.
Following the entry into force of FTP 15-20 on 1 April 2015, FMS, together with four other schemes, was merged into the Merchandise Export Incentive Scheme (MEIS) described in recitals 83 to 100.
Fordelen består i en toldkredit svarende til en procentdel af eksportens fob-værdi.
As explained in the document titled ‘Highlights of the Foreign Trade Policy 2015-2020’ [13] published by the GOI's Directorate-General of Foreign Trade: ‘Earlier there were 5 different schemes (Focus Product Scheme, Market Linked Focus Product Scheme, Focus Market Scheme, Agri.
Toldkreditter under MEIS-ordningen er frit omsættelige og gyldige i en periode på 18 måneder fra udstedelsesdatoen.
Infrastructure Incentive Scrip, VKGUY) for rewarding merchandise exports with different kinds of duty scrips with varying conditions (sector specific or actual user only) attached to their use.
De kan benyttes til at i) betale told på råmaterialer eller varer, der importeres, herunder også kapitalgoder, ii) betale afgifter på indenlandske indkøb af råmaterialer eller varer, herunder kapitalgoder og betaling, og iii) betale afgifter på serviceydelser.
Now all these schemes have been merged into a single scheme, namely Merchandise Export from India Scheme […].’
En ansøgning om fordele under MEIS-ordningen skal indgives online på generaldirektoratet for udenrigshandels websted.
The investigation established that the cooperating exporting producer switched from FMS to MEIS as soon as FMS was withdrawn.
Relevant dokumentation (forsendelsespapirer, bankbekræftelse og bevis for landing) skal vedhæftes den elektroniske ansøgning.
In view of recitals 79 and 80, the Commission considers that the subsidisation conferred by FMS was not discontinued but just merged and renamed, and that the benefits conferred by FMS continue to be conferred by the new scheme.
Den relevante regionale myndighed i Indien udsteder toldkreditten efter kontrol af dokumenterne.
On that basis FMS is deemed to be countervailable until its withdrawal.
Så længe eksportøren forelægger den relevante dokumentation, kan den relevante myndighed ikke frit bestemme, om der skal indrømmes toldkreditter.
Merchandise Export from India Scheme (MEIS)
Det blev konstateret, at den samarbejdsvillige eksporterende producent opnåede fordele under MEIS-ordningen i NUP.
The detailed description of MEIS is contained in chapter 3 of FTP 15-20 and in chapter 3 of HOP I 15-20.
Konklusion vedrørende MEIS-ordningen
MEIS came into force on 1 April 2015, i.e. in the middle of the RIP.
Ved MEIS-ordningen ydes der subsidier i henhold til grundforordningens artikel 3, stk. 1, litra a), nr. ii), og artikel 3, stk. 2.
It is reminded that, as explained in recitals 79 to 81, MEIS is the successor scheme of FMS and 4 other schemes (Focus Product Scheme, Market Linked Focus Product Scheme, Agricultural Infrastructure Incentive Scrip and VKGUY).
Desuden medfører MEIS-toldkreditten en fordel for eksportøren, da den forbedrer dennes likviditet.
The countries falling under each group and the list of products with corresponding reward rates are specified in Table 1 and Table 2 respectively of Appendix 3B of FTP 15-20.
MEIS-ordningen er endvidere retligt betinget af eksportresultater og anses derfor for at være specifik og udligningsberettiget, jf. grundforordningens artikel 4, stk. 4, første afsnit, litra a).
The benefit takes the form of a duty credit equivalent to a percentage of the FOB value of the export.
Der findes ingen ordning eller procedure med henblik på at fastslå, hvilke råvarer der forbruges ved fremstillingen af den eksporterede vare, eller om der har været tale om for stor betaling af importafgifter, jf. litra i) i bilag I og bilag II og III til grundforordningen.
In the case of GES, this percentage was found to be 2 % for exports to Group B countries and 0 % for exports to Group A and C countries during the RIP.
En eksportør er berettiget til MEIS-fordele, uanset om denne importerer råmaterialer eller ej.
Certain types of exports are excluded from the scheme, e.g. exports of imported goods or transhipped goods, deemed exports, service exports and export turnover of units operating under special economic zones/export operating units.
Selv eksportører, der køber alle deres råmaterialer lokalt og ikke importerer varer, der kan benyttes som råmaterialer, kan således stadig komme i betragtning til MEIS-ordningen.
The duty credits under MEIS are freely transferable and valid for a period of 18 months from the date of issue.
Desuden kan en eksportør anvende MEIS-toldkreditter til at importere kapitalgoder, selv om disse ikke er omfattet af anvendelsesområdet for tilladte toldgodtgørelsesordninger, jf. litra i) i bilag I til grundforordningen, da de ikke forbruges ved fremstillingen af de eksporterede varer.
They can be used for: (i) payment of custom duties on imports of inputs or goods including capital goods, (ii) payment of excise duties on domestic procurement of inputs or goods including capital goods and payment, (iii) payment of service tax on procurement of services.
De indiske myndigheder har desuden ikke foretaget nogen yderligere undersøgelse på grundlag af de faktiske råvarer og transaktioner for at fastslå, om der har været tale om for stor betaling.
An application for claiming benefits under MEIS must be filed on line on the Directorate-General of Foreign Trade website.
Eksporten til EU var ikke direkte støtteberettiget under MEIS-ordningen i NUP, da EU-medlemsstaterne indgår i gruppe A-landene, som ikke var berettiget til MEIS-fordele i denne periode.
Relevant documentation (shipping bills, bank realisation certificate and proof of landing) must be linked with the on-line application.
De indiske myndigheder hævdede på dette grundlag, at MEIS-ordningen ikke burde anses for at være udligningsberettiget.
The relevant Regional Authority (‘RA’) of the GOI issues the duty credit after scrutiny of the documents.
MEIS-toldkreditter opnået ved eksport af GES til tredjelande er imidlertid frit omsættelige, og de kan benyttes til at udligne importafgifter på råmaterialer, som indgår i den undersøgte vare, selv når varen eksporteres til Unionen.
As long as the exporter provides the relevant documentation, the RA has no discretion over the granting of the duty credits.
Det var derfor opfattelsen, at MEIS-ordningen indebar fordele ved eksport af GES generelt, herunder ved eksport til Unionen, og påstanden blev derfor afvist.
It was found that the cooperating exporting producer received benefits under the MEIS during the RIP.
Efter forelæggelsen af oplysninger gentog de indiske myndigheder deres påstand om, at ordningen ikke kunne betragtes som udligningsberettiget, da det kun var eksport til tredjelande, der var direkte berettiget til MEIS-ordningens fordele i NUP.
Conclusion on MEIS
De indiske myndigheder har dog ikke fremført nye argumenter, som kunne anfægte konklusionerne i betragtning 93, og navnlig det forhold, at toldkreditter opnået ved eksport af GES til tredjelande er frit omsættelige og kan benyttes til at udligne importafgifter på råmaterialer, som indgår i den undersøgte vare, når varen eksporteres til EU.
The MEIS provides subsidies within the meaning of Article 3(1)(a)(ii) and Article 3(2) of the basic Regulation.
Det udligningsberettigede subsidiebeløb blev beregnet som den fordel, som det konstateredes, at modtageren havde opnået i NUP, og som ansøgerne havde bogført som indtægter efter periodiseringsprincippet på tidspunktet for eksporttransaktionen.
MEIS duty credit is a financial contribution by the GOI, since the credit will eventually be used to offset import duties, thus decreasing the GOI's duty revenue which would be otherwise due.
Det blev konstateret, at selv om MEIS-ordningen og den tidligere FMS-ordning begge var gældende i seks måneder (første halvdel af NUP for FMS-ordningens vedkommende og anden halvdel for MEIS-ordningens vedkommende), var det udligningsberettigede subsidiebeløb tildelt ved MEIS-ordningen omkring tre gange større end beløbet tildelt ved FMS-ordningen.
In addition, the MEIS duty credit confers a benefit upon the exporter, because it improves its liquidity.
I fremlæggelsen af oplysninger har Kommissionen i henhold til grundforordningens artikel 7, stk. 2 og 3, fordelt dette subsidiebeløb (tæller) over eksportomsætningen af den undersøgte vare i NUP som behørig nævner, da subsidiet er betinget af eksportresultater og ikke blev ydet i forhold til de fremstillede, eksporterede eller transporterede mængder.
Furthermore, MEIS is contingent in law upon export performance, and therefore deemed to be specific and countervailable under Article 4(4), first subparagraph, point (a) of the basic Regulation.
De indiske myndigheder påstod, at Kommissionens beregningsmetode som beskrevet i betragtning 97 resulterede i, at MEIS-fordelene blev talt med to gange, én gang i forbindelse med eksport til lande, der er direkte berettiget til MEIS-fordelene, og én gang i forbindelse med den samlede eksport (herunder eksporten til EU).
There is no system or procedure in place to confirm which inputs are consumed in the production process of the exported product or whether an excess payment of import duties occurred within the meaning of point (i) of Annex I and Annexes II and III of the basic Regulation.
Da den beregningsmetode, der er beskrevet i betragtning 97, udelukkende består i at dividere de fordele, der tildeles ved al eksport, med eksportomsætningen (herunder eksporten til EU), var der imidlertid ikke tale om dobbelttælling af fordele.
An exporter is eligible for MEIS benefits regardless of whether it imports any inputs at all.
Påstanden blev derfor afvist.
Thus, even exporters which procure all of their inputs locally and do not import any goods which can be used as inputs are still entitled to benefit from MEIS.
I forbindelse med denne udløbsundersøgelse er det under alle omstændigheder ikke nødvendigt at beregne den nøjagtige subsidiesats i MEIS-ordningen, da der er tilstrækkelige beviser for fortsat subsidiering i lyset af resultaterne af undersøgelsen af de andre ordninger.
Moreover, an exporter can use MEIS duty credits in order to import capital goods although capital goods are not covered by the scope of permissible duty drawback systems, as set out in Annex I point (i) of the basic Regulation, because they are not consumed in the production of the exported products.
Det er derfor kun nødvendigt at fastlægge, at fordelene ved FMS-ordningen fortsat blev tildelt gennem MEIS-ordningen, da MEIS-ordningen er en videreførelse af FMS-ordningen, jf. betragtning 79-81.
Moreover, no further examination by the GOI was conducted on the basis of actual inputs and transactions in order to determining whether an excess payment occurred.
Kommissionen genberegnede subsidiesatsen så konservativt som muligt ved at anvende den største tilgængelige nævner, dvs. den samlede omsætning af GES.
Exports to the European Union were not directly eligible to MEIS during the RIP as the EU Member States are part of country Group A which was not eligible to MEIS benefits during that period.
På dette grundlag udgjorde den subsidiesats, der blev beregnet for denne ordning for den samarbejdsvillige eksporterende producent, 0,31 %.
On that basis the GOI claimed that MEIS should not be considered countervailable.
Denne sats udgør den nedre grænse for subsidiesatsen i NUP.
However MEIS duty credits obtained from exports of GES to third countries are freely transferable and can be used to offset import duties on inputs incorporated in the product under review even when it is exported to the Union.
Det skal bemærkes, at subsidiesatsen under denne ordning forventes at stige betydeligt efter NUP, da de indiske myndigheder ved offentlig bekendtgørelse nr. 44/2015-2020 af 29. oktober 2015 udvidede fordelen i form af satsen på 2 % til gruppe A- og C-lande og således udvidede MEIS-ordningens til at omfatte markederne i alle lande, herunder navnlig EU-medlemsstaterne.
For that reason it was considered that MEIS conferred benefits to exports of GES in general, including exports to the Union, and therefore the claim was rejected.
Denne udvikling vil øge subsidieringsniveauet i forhold til det konstaterede niveau i NUP.
After disclosure the GOI reiterated its claim that since only exports to non-EU third countries were directly eligible to MEIS benefits during the RIP the scheme could not be considered countervailable.
Da MEIS-ordningens fordele i princippet kan gøres gældende ved enhver eksport, forventes subsidiesatsen under denne ordning at stige betydeligt og at nå op på 2 %.
The GOI however did not put forward new arguments that would challenge the findings of recital 93 and in particular the fact that duty credits obtained from exports of GES to third countries are freely transferable and can be used to offset import duties on inputs incorporated in the product under review when exported to the Union.
Export Promotion Capital Goods Scheme (EPCGS) (eksportfremmeordning for kapitalgoder)
The amount of countervailable subsidies was calculated on the basis of the benefit conferred on the recipient, which is found to exist during the RIP as booked by the applicants on an accrual basis as income at the stage of export transaction.
Der findes en nærmere beskrivelse af ordningen i kapitel 5 i FTP 09-14 og i FTP 15-20 samt i kapitel 5 i HOP I 09-14 og HOP I 15-20.
It was found that while the MEIS and its predecessor scheme, the FMS, were both in force during six months (the first half of the RIP for FMS and the second half for MEIS) the amount of countervailable subsidies conferred by MEIS was about three times the amount conferred by FMS.
Producent-eksportører, forhandler-eksportører, der er »forbundet med« støtteproducenter, og tjenesteydere er berettiget til støtte efter denne ordning.
In the disclosure the Commission, in accordance with Article 7(2) and (3) of the basic Regulation allocated this subsidy amount (numerator) over the export turnover of the product under review during the RIP as appropriate denominator, because the subsidy is contingent upon export performance and it was not granted by reference to the quantities manufactured, produced, exported or transported.
Forudsat at en virksomhed forpligter sig til at eksportere, har den lov til at importere kapitalgoder til en nedsat toldsats.
The GOI claimed that the Commission's calculation method described in recital 97 resulted in counting MEIS benefits twice, once for exports to countries directly eligible to MEIS and once for the global exports (including exports to the Union).
En eksportforpligtelse er en forpligtelse til at eksportere for en mindsteværdi af varer, der — afhængigt af den valgte delordning — svarer til seks eller otte gange det beløb, der er sparet i told.
However since the calculation method described in recital 97 consists in dividing the benefit conferred on all exports only by the export turnover (including exports to the Union) there was no double counting of benefits.
Med henblik herpå udsteder de indiske myndigheder efter anmodning og betaling af et gebyr en EPCGS-licens.
The claim was therefore rejected.
Ved denne ordning er der fastsat en reduceret importafgiftssats på 3 % på alle kapitalgoder, der importeres under ordningen.
In any event, in the context of this expiry review it is not necessary to establish the exact subsidy rate of MEIS since there is sufficient evidence of continuation of subsidisation in view of the findings made in respect of the other investigated schemes.
For at opfylde eksportforpligtelsen skal de importerede kapitalgoder anvendes til at fremstille en vis mængde eksportvarer inden for et bestemt tidsrum.
It is thus only necessary to establish that the benefits conferred by FMS continued to be conferred by MEIS since MEIS is the continuation scheme of FMS as established in recitals 79 to 81.
Kapitalgoderne kan også importeres til nultold under EPCGS-ordningen, men i så fald er tidsfristen for indfrielse af eksportforpligtelsen kortere.
To that end the Commission recalculated the subsidy rate in the most conservative way possible by using the largest available denominator i.e. the total turnover of GES.
EPCGS-licensindehaveren kan også købe kapitalgoderne på hjemmemarkedet.
On that basis the subsidy rate calculated in respect of this scheme for the cooperating exporting producer amounted to 0,31 %.
I så fald kan den indenlandske producent af kapitalgoder benytte fordelen til toldfrit at importere de dele, der er nødvendige til at fremstille de pågældende kapitalgoder.
This rate constitutes a lower bound of the subsidy rate during the RIP.
Alternativt kan den indenlandske producent gøre krav på fordelen ved transaktioner ligestillet med eksport ved levering af kapitalgoder til en EPCGS-licensindehaver.
It must be noted that the subsidisation rate of this scheme is expected to rise significantly after the RIP as, by public notice No 44/2015-2020 dated 29 October 2015, the GOI extended the benefit of the 2 % rate to Group A and C thereby extending the market coverage of MEIS to all countries and in particular to EU Member States.
Som i den oprindelige undersøgelse blev det konstateret, at den samarbejdsvillige eksporterende producent opnåede fordele under EPCGS-ordningen i NUP.
This development will increase the subsidisation level as compared to what was observed during the RIP.
Konklusion vedrørende EPCGS-ordningen
Indeed, since MEIS benefits can in principle be claimed for any export, the subsidy rate for this scheme is expected to increase significantly and to reach the level of 2 %.
Ved EPCGS-ordningen ydes der subsidier i henhold til grundforordningens artikel 3, stk. 1, litra a), nr. ii), og artikel 3, stk. 2.
Export Promotion Capital Goods Scheme (EPCGS)
Toldnedsættelsen udgør et finansielt bidrag fra de indiske myndigheder, da denne indrømmelse reducerer de toldindtægter, som staten ellers ville have haft.
The detailed description of the scheme is contained in Chapter 5 of the FTP 09-14 and of the FTP 15-20 as well as Chapter 5 of the HOP I 09-14 and of the HOP I 15-20.
Desuden medfører toldnedsættelsen en fordel for eksportøren, fordi toldbesparelsen ved import forbedrer virksomhedens likviditet.
Manufacturer-exporters, merchant-exporters ‘tied to’ supporting manufacturers and service providers are eligible for this scheme.
Endvidere er EPCGS-ordningen retligt betinget af eksportresultater, da licenser ikke kan opnås uden en eksportforpligtelse.
Under the condition of an export obligation, a company is allowed to import capital goods at a reduced rate of duty.
Den anses derfor for at være specifik og udligningsberettiget, jf. grundforordningens artikel 4, stk. 4, første afsnit, litra a).
An export obligation is an obligation to export a minimum value of goods corresponding to, depending on the sub-scheme chosen, six or eight times the amount of duty saved.
EPCGS-ordningen kan ikke betragtes som en tilladt toldgodtgørelses- eller substitutionsgodtgørelsesordning i henhold til grundforordningens artikel 3, stk. 1, litra a), nr. ii).
To this end, the GOI issues, upon application and payment of a fee, an EPCGS licence.
Sådanne tilladte ordninger, jf. litra i) i bilag I til grundforordningen, omfatter ikke kapitalgoder, da disse ikke forbruges ved fremstillingen af de eksporterede varer.
The scheme provides for a reduced import duty rate of 3 % applicable to all capital goods imported under the scheme.
Det således beregnede beløb for NUP er blevet justeret ved at tillægge renter i denne periode, således at der sker en afspejling af den fulde værdi af fordelen over tid.
The capital goods can also be imported with a 0 % duty rate under the EPCGS but in such case the time period for fulfilment of the export obligation is shorter.
Markedsrenten i NUP i Indien blev anset for passende til dette formål.
The EPCGS licence holder can also source the capital goods indigenously.