natgillin/translations-raw huggingface dataset:
Da varerne således aldrig kom frem til bestemmelsestoldstedet, afkrævede de svenske toldmyndigheder virksomheden fuld erstatning for skatter og afgifter på i alt 15 mio SEK.
As the goods never arrived at the office of destination, the company was required by Swedish customs to pay the full amount of duties and taxes chargeable, which totalled Skr 15 m.
I henhold til de stillede garantier var garantens ansvar begrænset til i alt ca. 1,5 mio SEK.
In accordance with the guarantees which had been furnished, the guarantor's liability was limited to Skr 1.5 m.
Efter virksomhedens henvisning til artikel 379, stk. 2, i forsendelsesordningen har toldvæsenet dog givet tre måneders henstand med debiteringen.
The company invoked Article 379(2) of the Transit Regulation, the customs service granted a three-month period of grace.
Speditøren hævder, at han, hvis han havde fået korrekte oplysninger fra toldvæsenet om ansvarsbeløbets størrelse, aldrig ville have påtaget sig transporten.
The freight forwarder argues that if he had received correct information from customs regarding the amount of the liability required, he would never have agreed to transport the goods.
Toldvæsenet har ikke politianmeldt sagen, og det vides ikke, om toldvæsenets efterforskningshold har indledt nogen efterforskning af den.
Customs had not reported the case to the police, and it is not known whether the Customs Investigation Service has launched its own investigations into the case.
Tilfælde D
3.4 Case D
D, en af Sveriges største speditionsvirksomheder, fik i efteråret 1995 en forespørgsel fra en tysk speditør om oplagring i Sverige af smør fra Tjekkiet.
In autumn 1995, D, one of Sweden's largest freight forwarders, received an inquiry from a German freight forwarder regarding storage in Sweden of butter from the Czech Republic.
Oplagringen gennemførtes, og i september og oktober lossedes smørret med henblik på forsendelse til Portugal.
The storage operation went ahead and, during September and October, the butter was despatched in transit to Portugal.
En af lasterne skal ifølge rygter være blevet konfiskeret af de portugisiske toldmyndigheder.
In February 1996, the customs service reported that two consignments had not arrived at the office of destination, and, in March, customs asked D to pay up.
De svenske toldmyndigheder oplyser, at de ikke har til hensigt at politianmelde sagen.
Swedish customs say they do not intend to report what has happened to the police.
Virksomhed D må "af sikkerhedshensyn" ikke deltage i toldvæsenets interne efterforskning af sagen.
For 'reasons of confidentiality', D is unable to have access to internal customs investigations into the case.
For forsendelserne krævede toldmyndighederne 6+4 garantikuponer.
Customs requested that 6+4 guarantee vouchers be furnished in respect of the transit operations.
Det korrekte antal havde været 6+6. Dette medførte, at garantens ansvar reduceredes, og den hovedansvarliges øgedes.
This should rightly have been 6+6.
Tilfælde E
3.5 Case E
Virksomhed E solgte i 1994, inden Sverige var indtrådt i EU, et parti svensk kød til et belgisk foretagende med levering i Prag.
During 1994, before Sweden became a member of the EU, company E sold a consignment of Swedish meat to a Belgian firm for delivery to Prague.
Transporten udførtes af en belgisk transportør, som hentede lasten i Goteborg. Da lastvognen kom til den tysk-tjekkiske grænse fremlagde chaufføren forsendelsesdokumenter til påtegning, men toldtjenestemanden erklærede, at han først ville se lasten.
The transport was provided by a Belgian haulier, who collected the consignment in Gothenburg.
Chaufføren gik først ud for at åbne bilen.
The driver went away to open the vehicle.
Da toldtjenestemanden kom ud, var lastvognen forsvundet.
When the customs officer came out, the lorry had vanished.
Sandsynligvis er kødet blevet solgt i Tyskland, hvor køberen ved hjælp af et udførselsdokument forsøgte at opnå eksportsubventioner.
The meat was probably sold in Germany, where the purchaser, with the aid of export documents, attempted to obtain export subsidies.
Den belgiske virksomheds aktiviteter er nu ophørt gennem konkurs.
The Belgian company has now gone bankrupt and ceased trading.
Da forsendelsen aldrig blev afsluttet, afkrævede de tyske toldmyndigheder virksomhed E erstatning for skatter og afgifter til et beløb på 21.000 DEM, som dækkedes af garanten med et beløb svarende til 7.000 ECU.
As the transit operation was never completed, E was required by German customs to pay taxes and duties amounting to DM 21 000, which was covered as to ECU 7000 by the guarantor.
De svenske toldmyndigheder havde blot krævet én garantikupon, hvilket var for lidt.
Swedish customs had requested only one guarantee voucher in respect of the consignment, which was not enough.
Tilfælde F
3.6 Case F
En stor international virksomheds afdeling i Stockholm afsendte i oktober 1995 fra et toldoplag i Stockholm frihavn et parti kobolt til Nederlandene. Metallet stammede fra Rusland.
In October 1995, the Stockholm office of a large international firm of freight forwarders shipped a consignment of cobalt to the Netherlands from a customs warehouse in Stockholm freeport.
Kobolt findes ikke i forsendelseskonventionens artikel 44, bilag 2, over varer, som der kræves øget sikkerhed for, men alligevel krævede toldmyndighederne i dette tilfælde 14 garantikuponer for lasten i stedet for én.
Cobalt is not one of the goods listed in Article 44, Annex 2, of the transit convention, in respect of which an increased guarantee is required, but customs in this case asked for 14 guarantee vouchers instead of one.
Speditørens repræsentant fik den opfattelse, at kuponkravet skyldtes lastens høje værdi og stillede det krævede antal garantikuponer.
The company representative received the impression that so many vouchers were required owing to the high value of the goods and provided the required number of vouchers.
Efter at bilen havde forladt Stockholm, kom det frem, at anledningen til det forhøjede kuponkrav var toldmyndighedernes mistanke, jf. artikel 368, stk. 2, om kriminalitet i forbindelse med forsendelsen.
After the lorry had left Stockholm, it transpired that the reason why customs had asked for more vouchers was that, pursuant to Article 368(2), customs suspected a transit offence.
Forbundet advarede speditionsvirksomheden, som det lykkedes at opfange transporten og sætte den under særlig bevogtning og på den måde sikre, at forsendelsen afsluttedes korrekt.
The Association alerted the company, which managed to trace the consignment and place it under special surveillance so as to ensure that the transit procedure was duly completed.
Under den efterfølgende korrespondance med toldmyndighederne i sagen, hvor forbundet klagede over, at der ikke var givet oplysning om den virkelige årsag til det forhøjede kuponkrav, henviste toldmyndighederne til kap. 9, par. 2, i loven om fortrolighed.
When the Association subsequently wrote to the customs service to complain that no information had been provided as to the real reason for the increased requirement for vouchers, the customs service invoked Chapter 9, paragraph 2, of the Swedish Official Secrets Act.
Den ovenfor anførte beskrivelse af uregelmæssigheder i forbindelse med forsendelse viser, at toldmyndighederne ikke har handlet med den hurtighed og målrettethed, man måtte kunne kræve.
It is clear from the above account of various cases of transit irregularities that customs did not react as rapidly or as purposefully as they ought to have.
Toldmyndighederne havde allerede i oktober 1994 fået oplysninger om, at en bestemt navngiven person søgte en transportør af cigaretter, som skulle losses på et andet sted end destinationen.
As early as October 1994, customs knew that a certain named person was looking for someone to transport cigarettes which were to be unloaded unlawfully at a location which was not their stated destination.
Toldmyndighederne foretog sig imidlertid intet.
They did not, however, take any action.
I foråret 1995 var der mistanke om, at virksomhed Β foretog forsendelse af cigaretter, der ikke afsluttedes på det planlagte sted.
In mid-July 1995, company Β was suspected of effecting transit operations which were not completed at the location intended.
Godset skulle ganske enkelt forsvinde et eller andet sted efter transporten.
The goods were said to simply disappear after being transported.
Toldmyndighederne underrettede ikke garanten om mistanken.
Customs did not inform the guarantor of their suspicions.
Selv om tre forsendelser ikke var blevet rapporteret afsluttet korrekt efter 2­3 uger, og der ikke var kommet svar på forespørgsler herom, lod toldvæsenet yderligere seks transporter starte med forskellige garanter.
Despite the fact that three transit operations were reported as not having been duly completed after 23 weeks and no reply had been received to inquiries, they allowed a further six transit operations, with a variety of guarantors, to be started.
Da det senere blev åbenlyst, at der i et flertal af tilfældene var tale om kriminalitet, og at meget store beløb var blevet unddraget statskassen, reagerede toldvæsenet forbavsende passivt.
When it subsequently became clear that the majority of cases were involved in transit offences and that the government was losing very large amounts of money, customs reacted in an astonishingly passive manner.
Ganske vist stillede det forespørgsler på bestemmelsestoldstedet, men der foretoges ingen mere omfattende, ihærdig efterforskning af sagen.
Certainly, they made inquiries with the office of destination, but did not conduct any more comprehensive or thorough investigations.
Toldvæsenet gjorde ingen forsøg på at undersøge transportør, modtager eller lossested.
They did not make any attempt to find the owner, consignee or place where the goods were unloaded.
De rapporter om, at varerne var ankommet, der efterhånden kom fra bestemmelsestoldstedet, viste sig at være forfalskede.
The reports from the office of destination that the goods had arrived turned out to be forgeries.
Der var omstændigheder, der gav mistanke om, at toldtjenestemænd eller andre personer på destinationsstedet kunne være medskyldige, men der foretoges ingen undersøgelse af dette.
Circumstances existed which aroused suspicions that customs officers or other persons at the place of destination might be accessories to the fraud, but they were not investigated.
Hvis en forsendelse ikke frembydes på bestemmelsestoldstedet og stedet for overtrædelsen eller uregelmæssigheden ikke kan fastlægges, skal afgangstoldstedet debitere told og afgifter i henhold til de bestemmelser, der gælder i afgangslandet.
If a consignment has not been presented at the office of destination, and it is not possible to establish where the offence or irregularity occurred, the customs office of departure is to levy customs and other duties in accordance with the provisions which apply in the country of departure.
Efter at have konstateret at varerne ikke blev præsenteret i destinationskontoret, debiterede toldvæsenet i Sverige den hovedansvarlige for told og afgifter og ­ da denne ikke betalte ­ garanten.
Once they established that the goods had not been presented at the office of destination, Swedish customs charged the customs and other duties to the principal, and, when he did not pay, to the guarantor.
Men dette er ingen tilfredsstillende årsag til at debitere i afgangslandet.
This, however, is not a satisfactory reason for levying the duties in the country of departure.
Sådan kan man først gøre, når det ikke er muligt at fastlægge stedet for overtrædelsen eller uregelmæssigheden, hvilket stiller større krav til toldvæsenets efterforskning end i det aktuelle tilfælde.
This can be done only if it has not been possible to establish the place where the offence or irregularity occurred, and that would require customs to carry out more thorough investigations than they had done in this case.
Under de kontakter, forbundet har haft med forskellige toldsteder, har det vist sig, at toldstederne anvender forsendelsesforordningen forskelligt og til tider direkte ukorrekt.
It has emerged from the contacts which the Association has had with various customs offices that they apply the transit regulation in different ways and sometimes break the rules.
Man kan overveje, hvorfor toldvæsenets arbejde ikke har været tilfredsstillende i forhold til den opgave, det har.
One might ask why the customs service has performed its functions so unsatisfactorily.
En stærkt medvirkende årsag til dette er efter forbundets opfattelse, at toldtjenestemændenes motivation er blevet mindre, efter at deres arbejdsopgaver er blevet færre, men også mere komplicerede efter landets indtræden i EU.
The Association believes one very important reason to be that customs officers' motivation has fallen since their terms of reference was restricted and made more complex following accession to the EU.
Dette er blevet sagt i mange sammenhænge, også inden for EU.
This has been made clear on many occasions, including within an EU context.
Hertil kommer, at der ikke er noget stærkt incitament til at sikre, at told og afgifter kommer i statskassen, når det gælder forsendelse.
In addition, there is no great incentive to ensure that the government collects customs and other duties chargeable in respect of transit operations.
Hvis varer forsvinder, sikrer toldvæsenet sig blot told og afgifter fra sikkerheden for forsendelserne.
If goods disappear, the customs service merely deducts the customs and other duties from the guarantees.
Dette er ikke nødvendigvis bevidst hos tjenestemændene, men reaktionsmønsteret ses ved arbejdets udførelse, bevidst eller ubevidst.
This is not necessarily a deliberate action on the part of customs officers, but is. a typical reaction, conscious or otherwise, which is characteristic of the way in which they exercise their duties.
Det er imidlertid meget utilfredsstillende, at kriminalitet ­ og i dette tilfælde grov og organiseret kriminalitet ­ ikke hindres eller påtales, selv i tilfælde, hvor staten ikke mister penge.
It is, however, highly unsatisfactory that offences, in this case of a serious and premeditated nature, are not prevented or their perpetrators prosecuted, even in cases where the government does not lose money.
Sammenfattende drager forbundet to principielle konklusioner af problemerne med forsendelsesordningen:
To summarize, the sorry state of affairs in the transit system leads the Association to draw two fundamental conclusions:
Bestemmelserne er udformet på en sådan måde, at de letter planlagt, organiseret kriminalitet af betydeligt omfang. Risikoen for straf er ringe.
As they stand, the rules facilitate large-scale premeditated international criminal activity.
Toldvæsenets arbejde må specificeres og lægges fast ved at blive en del af regelværket for forsendelsesordningen.
The action to be taken by customs must be further defined and made mandatory by being incorporated in the rules on the transit system.
Forsendelsesbestemmelserne er udformet på en sådan måde, at de indbyder til international, økonomisk kriminalitet samtidig med, at toldvæsenets arbejde ikke har været så ihærdigt, som man kunne forvente. Derfor må det alvorligt overvejes at udforme et memorandum for sådanne debiteringer, som ellers kan få ødelæggende konsekvenser for de berørte virksomheder.
As they stand, the rules on transit invite international economic crime, whilst the action taken by customs has not been as thorough as one might have hoped.
I de tilfælde, hvor toldvæsenet ikke har truffet tilstrækkelige foranstaltninger, bør garanten slet ikke pålægges noget økonomisk ansvar.
In cases where customs have failed to take adequate action, the guarantor should not be required at all to bear financial liability.
Forslag til foranstaltninger a) Toldvæsenet
(a) The customs services
Det er givetvis ikke realistisk at afskaffe muligheden for at sende varer inden for EU.
It does not of course make sense to exclude the possibility of transporting goods in transit in the EU.
Det, der bør overvejes, er i stedet foranstaltninger, som vanskeliggør uregelmæssigheder og gør dem mere risikable.
Instead, measures should be considered which help to prevent irregularities and increase the element of risk involved.
Samtidig bør man overveje foranstaltninger, som gør forsendelserne sikrere gennem klare regler for papirarbejdet og for kommunikation inden for toldvæsenet og mellem dette og erhvervslivet.
At the same time, consideration should be given to measures which make transit operations more secure, e.g. by drawing up clear rules on the processing of documents and for communications within customs services and between customs services and the business community.
Meget vigtigt er det i denne forbindelse, at der skabes klare og bindende regler for toldvæsenets arbejde.
It is very important in this connection that clear and binding rules be drawn up as regards the role of the customs services.
I første række må man sigte mod så snart som muligt at komme i gang med efterforskningen, når der er mistanke om uregelmæssigheder.
Firstly, action should be taken to ensure that investigations are launched as soon as possible when irregularities are suspected.
Samtidig må der fastlægges en arbejdsgang for kontakterne mellem toldvæsen og hovedansvarlig/garant samt mellem toldmyndighederne og afgangs- og bestemmelsesstederne.
At the same time, a procedure should be laid down for establishing contact between customs and the principal/guarantor and between the customs authorities in the countries of departure and destination.
Hvis disse skal have den tilsigtede virkning, bør de eksplicit indføjes i gennemførelsesforskrifterne for forsendelseskonventionen eller i andre bestemmelser med samme status.
In order to achieve the desired effect, these measures should be incorporated clearly in a provision implementing the transit convention or a similar provision.
A. Afgangstoldstedet skal tage kontakt med den hovedansvarlige og garanten, når en forsendelse, der efter myndighedernes erfaring eller af andre årsager forekommer risikabel, skal påbegyndes.
A. The office of departure should contact the principal and guarantor when a transit operation, which in the authority's experience, or for other reasons, appears to involve a risk, is to begin.
Målet er, at de berørte parter skal have mulighed for at afstå fra engagement i forsendelsen.
The reason for this is that the parties involved should have an opportunity to avoid entering into an obligation in respect of the transit operation.
Desuden bør afgangstoldstedet informere i hvert fald garanten om, hvilke virksomheder der betragtes som risikable i forbindelse med forsendelse.
Likewise, the office of departure ought in each case to inform the guarantor which companies are regarded as posing risks in relation to transit operations.
B. I henhold til artikel 368, stk. 2, skal afgangstoldstedet, når der er tale om transporter med høj risiko, opkræve et højere sikkerhedsbeløb end hvad der svarer til 7000 ECU.
B. In accordance with Article 368(2), the office of departure must, when highrisk goods are being transported, require a guarantee to be furnished which exceeds the equivalent of ECU 7000.
Dette skal ske i multipla af 7.000 ECU.
This is to be furnished in multiples of ECU 7000.
For specielle varer (sensitive products) findes særlige bestemmelser.
Special rules exist in the case of specific goods (sensitive products).
Men også i andre tilfælde, når særlige omstændigheder i forbindelse med forsendelse medfører øget risiko, kan der være tale om større sikkerhedsstillelse. Det må siges klart, at det i henhold til konventionens
Increased guarantees may be required in other cases, too, if particular
bestemmelser er toldvæsenets pligt at kræve dette, når en sikkerhed på 7.000 ECU er klart utilstrækkelig.
It must be stated clearly that, pursuant to the provisions of the convention, customs are obliged to call for an increased guarantee when a guarantee of ECU 7000 is clearly insufficient.
Årsagen er, at hovedansvarlig og garant skal have mulighed for at afstå fra en forestående forsendelse.
The reason is that the principal and guarantor should have an opportunity to withdraw from a forthcoming transit operation.
C. I henhold til artikel 378, punkt 4, stk. 2, skal medlemsstaterne træffe de nødvendige foranstaltninger for at bekæmpe alle overtrædelser eller uregelmæssigheder og drage de nødvendige konsekvenser.
C. Pursuant to Article 378(4), second subparagraph, 'Member States shall take the necessary measures to deal with any offence or irregularity and to impose effective penalties'.
Denne bestemmelse kan i første række efterleves gennem regler for toldmyndighederne i de enkelte lande og et effektivt samarbejde mellem dem. Hvis dette skal kunne gennemføres, anser forbundet det for nødvendigt, at der indføres bindende bestemmelser i en gennemførelsesforskrift eller i en bestemmelse med tilsvarende status.
In order to ensure compliance with this provision, it is essential to lay down rules for the customs authorities of the various countries and ensure effective cooperation between them.
Følgende regler bør overvejes, når der er tale om forsendelse af de specificerede varer med høj risiko (sensitive products), og når afgangstoldstedet i øvrigt vurderer, at en forestående forsendelse indebærer store risici.
The following rules should be considered for transit operations involving highrisk, sensitive products, and if the office of departure considers a forthcoming transit operation to involve significant risks.
Afgangstoldstedet skal meddele bestemmelsestoldstedet, at en forsendelse er påbegyndt gennem fremsendelse pr. telefax af et eksemplar af TI-dokumentet.
(i) The office of departure must inform the office of destination that a transit operation has begun by faxing to it a copy of the T1 document.
Hvis forsendelsen ikke er frembudt på bestemmelsestoldstedet kort tid efter (f.eks. inden for 35 dage, afhængig af afstanden) skal bestemmelsestoldstedet pr. telefax orientere afgangstoldstedet herom.
(ii) If the consignment has not been produced at the office of destination shortly thereafter (e.g. within 35 days, depending on the distance involved), the office of destination must notify the office of departure accordingly by fax.
Denne omfatter transportøren, ejeren, modtageren, transportvejen, eventuelle toldoplag og tilsvarende samt forhold, der i øvrigt i de enkelte tilfælde findes relevante, for at man kan få klarhed over, hvem der er skyldig, og hvor godset kan være losset.
Such investigations must focus on the transport company, the owner, the consignee, the route taken, any customs or similar warehouse used and any other circumstances deemed to be of relevance in the case in question for establishing who is responsible and where the goods have been unloaded.
Hvis de forberedende undersøgelser ikke giver det ønskede resultat, skal afgangstoldstedet, som primært anses for at være ansvarligt for at man finder losningstedet, rette specifikke forespørgsler til bestemmelsestoldstedet, også pr. telefax.
(iv) If the preliminary investigations do not yield the desired result, the office of departure, which is primarily responsible for establishing where the goods have been unloaded, must address specific questions to the office of destination, also by fax.
Får man ikke svar på spørgsmålene jf. iv), eller er svarene utilstrækkelige eller ufuldstændige, må det overvejes, om der skal etableres kontakt mellem de centrale toldmyndigheder i de berørte lande.
(v) If replies are not received to those questions, or if the replies are inadequate or incomplete, consideration must be given to establishing contact between the customs HQs of the countries concerned.
Denne kontakt bør også optages i tilfælde, hvor man er bekendt med uregelmæssigheder i forbindelse med højtbeskattede varer.
Such contact should also be established in cases where irregularities involving high-duty goods have occurred repeatedly.