natgillin/translations-raw huggingface dataset:
I EU's toldkodeks skelnes der derimod nøje mellem toldoplag (artikel 95-110) og frizoner og frilagre (artikel 164-179)
In contrast, the EU Customs Code draws a clear distinction between customs warehouses (Articles 95-110), on the one hand, and free zones and warehouses (Articles 164-179), on the other.
Forbundsoplag er den ældste form for oplæggelse af ufortoldede varer.
The federal warehouse is the oldest form of storage for goods which have not received customs clearance.
De oplagte varer er underlagt toldkontrol, dvs. toldkontoret fører kontrol med til- og fraførslen, og oplaget er aflåset ved toldvæsenets foranstaltning.
The stored goods are under customs surveillance, i.e. the customs office checks goods entering and leaving the warehouse and that the warehouse is sealed for customs purposes.
Varerne kan kun underkastes behandlinger, der er nødvendige for at sikre deres bevarelse.
Handling operations are authorized only where they are essential for the conservation of the goods.
I toldmæssig henseende betragtes varerne som befindende sig på schweizisk toldområde.
In customs terms, the goods are deemed to be on Swiss customs territory.
Oplæggelsens varighed er begrænset til fem år, men kan forlænges med yderligere fem år.
Goods may be stored for no more than five years, a period which may be extended for a further five years.
Eftersom der er indført nye toldprocedurer i forarbejdnings- og forædlingstrafikken, og de protektionistiske foranstaltninger, der indtil udgangen af juni 1995 blev gennemført ved grænsen, er ændret til toldsatser som led i omstillingen af GATT-WTO, har det været nødvendigt at give bevilling til toldpplæggelse på virksomhedens egen beliggenhed.
The introduction of new customs procedures in connection with processing traffic and the transformation into customs duties, as part of the transposition of the GATT/WTO rules, of the protectionist measures applied at the border until the end of June 1995 necessitated the establishment of customs warehouses on firms' own premises.
Importører, transithandelsvirksomheder, speditionsfirmaer og virksomheder, der forarbejder varer i egen virksomhed, kan uden tidsbegrænsning og vederlagsfrit oplægge et vist kontingent af højt beskattede varer.
Importers, forwarding agents, haulage companies and firms which process goods on their own premises may store highly taxed goods governed by quotas for unlimited periods and on a duty-free basis.
Til det formål er der oprettet "åbne" toldoplag. De betragtes som schweizisk toldområde, det afgørende er dog beregningsgrundlagene, de handelspolitiske bestemmelser og de gældende toldsatser ved fraførslen fra toldoplaget.
This is the purpose for which the 'open' customs warehouses were set up They are deemed to be Swiss customs territory; however, it is the calculation bases, trade policy stipulations and the rates of duty in force when the goods leave the warehouse which are decisive.
Varer, der tilføres oplagshaveren efter transitproceduren, skal, når de er frigivet af det ansvarlige toldkontor, registreres i et lagerregnskab over til- og fraførsler ifølge de almindelige bestemmelser.
In the case of goods brought to the warehouse under the transit procedure, an inventory must be drawn up, generally using electronic information processing, of the goods concerned following their release by the competent customs office.
Dette regnskab skal indeholde alle fornødne oplysninger for den korrekte afvikling af proceduren.
All the information required for the proper implementation of the procedure must appear on that inventory.
For en sikkerheds skyld skal oplagshaveren stille sikkerhed til et beløb, der afhænger af karakteren af den vare, der skal oplægges.
By way of a security, the warehouser must lodge a guarantee, the amount of which depends on the nature of the goods to be stored.
Ifølge de almindelige bestemmelser skal ufortoldede varer oplægges adskilt fra schweiziske varer og fortoldede varer.
In general, goods which have not cleared customs must be stored separately from Swiss goods and goods which have received customs clearance.
Der er dog mulighed for "blandet" oplæggelse i oplag, der råder over de allernyeste tekniske anlæg (f.eks. i elektronisk styret, vertikalt oplag). Under det ubegrænsede oplag kan varerne underkastes alle behandlinger, der tjener til at sikre deres bevarelse.
'Mixed' storage may be authorized in warehouses equipped with state-of-the-art technical equipment, e.g. electronically controlled verticil storage During unlimited storage, all handling operations designed to conserve the goods mav be carried out In addition, the goods may be examined,
Frihavne tjener til den internationale mellemhandel og oplæggelse af varer, hvis endelige bestemmelse på schweizisk område stadig er usikker, eller hvis fortoldning skal opsættes.
The free ports are used in international intermediate trade and for the storage of goods whose final destination on Swiss territory is not yet known or in respect of which customs clearance must be postponed.
Frihavne betragtes som udenlandsk toldområde.
They are regarded as foreign customs territory.
Varerne kan forblive i oplag uden tidsbegrænsning.
Goods may be stored for unlimited periods.
De oplagte varer er ikke underkastet toldmyndighedens kontrol.
The warehoused goods are not under the individual supervision of the customs administration.
Schweizisk toldret indeholder ingen bestemmelser om, at der skal føres et lagerregnskab over til- og fraførsler.
Customs law does not stipulate than an inventory must be kept of goods entering and leaving the free port.
Varer, der oplægges i frihavne, kan ud- og ompakkes. De kan også undersøges og analyseres eller deles, sorteres og blandes, og der kan udtages prøver.
Goods stored in free ports may be unpacked and repacked, and may also be examined, analysed, divided up, sorted, mixed and sampled.
Derimod kan der kun foretages be- eller forarbejdning, der ændrer varernes toldtarifmæssige beskaffenhed eller karakter, med udtrykkelig tilladelse af generaldirektoratet fortold.
By contrast, working or processing which changes the nature of or the customs tariff applicable to the goods may be carried out only with the explicit authorization of the Directorate-General for Customs.
Visse følsomme varer, der henhører under en særlig tilladelsesprocedure, kan kun oplægges med den passende tilladelse.
Certain sensitive goods subject to special licensing arrangements may be stored only if the appropriate authorization has been granted.
Oplag og frihavne benyttes afjernbanevirksomheder og private oplæggelsesvirksomheder.
The warehouses and free ports are operated by railway undertakings or private warehousing firms.
Bevillingen er altid afhængig af, at oplaget har en offentlig karakter, dvs. at det er åbent for alle interesserede på de samme betingelser.
Operating licenses are always granted subject to the condition that the warehouse should be public, i.e. available to all interested parties on the same terms.
Selve oplæggelsesmyndigheden må ikke drive handel med de oplagte varer.
The warehouse administration itself must not carry out commercial transactions involving the stored goods.
De schweiziske frihavne adskiller sig ikke grundlæggende fra de frizoner og frilagre, der er omhandlet i artikel 166 ff. i EUs toldkodeks.
The Swiss free ports are not fundamentally different from the free zones and free warehouses as defined in Articles 166 et seq. of the EU Customs Code.
Ejeren kan frit sælge oplagte varer uden at underrette toldmyndigheden herom.
The owner of the stored goods may sell them without informing the customs administration.
Alle lovmæssige forbindelser mellem oplæggelsesmyndigheden og brugerne henhører under privatretten (oplagskontrakt ifølge artikel 482 ff. i den schweiziske lov om forpligtelser (Code des obligations)).
Relations between the warehouse administration and users are governed exclusively by private law (warehousing contract pursuant to Articles 482 et seq. of the Code of Obligations).
Toldkontrollen i forbundsoplag og frihavne sigter alene mod at forhindre ulovlig behandling og fraførsel af ufortoldede varer.
The customs surveillance carried out in federal warehouses and free ports is designed solely to prevent unauthorized handling and the removal of goods without customs processing.
Oplæggelsen af fællesskabsvarer i de tre former for toldoplag er undergivet en række yderligere betingelser (adskilt oplæggelse, begrænset oplæggelsesvarighed, forpligtelser i forbindelse med den tilladte behandling af emballagen og varerne), således at varernes status som fællesskabsvarer (hvilket efter fælles overenskomst benævnes T2-status) kan opretholdes ved genudførsel til Den Europæiske Union.
As regards the storage of Community goods in the three types of customs warehouse, additional conditions (separate storage, limited storage period, requirements regarding the handling operations authorized in respect of the packaging and goods) must be met so that the Community nature of the goods (what is termed its T2 status) can be reported when the goods are re-exported into the European Union.
GENERALDIREKTORATET FOR UDVALG OG DELEGATIONER
Monday, 1 July and Tuesday, 2 July 1996 **********************
Delegationens sammensætning
Composition of the delegation
Delegationen bestod af følgende medlemmer:
The delegation was composed of the following members:
Delegationen blev ledsaget af Michael Shackleton, sekretariatsleder.
The delegation was accompanied by Michael Shackleton, Head of the Secretariat.
Beskrivelse af besøget
Outline of the visit
Besøget faldt i tre dele.
The visit was composed of three parts.
Mandag den 1. juli tilbragte delegationen hele dagen i Den Internationale Vejtransportunion IRU's hovedkvarter.
The delegation spent the whole of Monday, 1 July at the headquarters of the International Road Transport Union (IRU).
IRU havde den 21. marts givet møde i udvalget for at forklare virkemåden af systemet med TIR-carneter, hvis varetagelse IRU forestod.
IRU had come to the committee on 21 March to explain the operation of the TIR carnet system, which it has the task of operating.
Dette besøg gav IRU lejlighed til at uddybe årsagerne til, at der havde været vanskeligheder med systemet, hvad der blev gjort for at reformere det, og hvilke hindringer der stod i vejen for en reform.
This visit enabled IRU to discuss at greater length why the system has been in difficulty, what it is doing to reform it and what the obstacles to reform are.
Medlemmerne udtrykte en særlig tak til Martin MARMY, IRU's generalsekretær, for hans assistance ved tilrettelæggelsen af besøget.
The members expressed their particular thanks to Mr Martin MARMY, Secretary General of IRU, for his assistance in organising the visit.
Tirsdag formiddag var delegationen indbudt til et besøg i hovedkvarteret for Société de Surveillance (SGS).
On the. morning of the Tuesday the delegation was invited to the headquarters of the Société de Surveillance (SGS).
Dette selskab har siden 1878 været involveret i tilsyn med varers kvalitet og beskæftiger 35.000 mennesker i over 140 lande.
This company has been involved since 1878 in the monitoring of the quality of goods and employs 35,000 people in over 140 countries.
På denne baggrund blev det i efteråret 1995 opfordret af IRU til at indføre et system til højnelse af sikkerheden i TIR-systemet.
On the basis of this reputation it was invited by IRU in the autumn of 1995 to introduce a system designed to improve the security of the TIR system.
IRU var i oktober 1995 blevet opfordret af nationale toldmyndigheder til at opsige aftalen med SGS.
IRU was invited by national customs authorities to abrogate the agreement with SGS in October 1995.
Repræsentanter for SGS havde på et uformelt møde i Bruxelles i marts forklaret formanden og ordføreren beskaffenheden af det system, der var udarbejdet.
Representatives of SGS had explained to the Chairman and the rapporteur the nature of the system they had devised at an informal meeting held in March in Brussels.
På dette møde var der lejlighed til at gennemgå systemet i nærmere detaljer og at drøfte de yderligere initiativer, der var under overvejelse i det private erhvervsliv.
This meeting provided an opportunity to discuss the system in more detail and to consider what further initiatives are being considered in the private sector.
Både IRU og SGS havde leveret et betydeligt baggrundsmateriale, som interesserede medlemmer kan rekvirere i Sekretariatet, hvis de ønsker det.
Both IRU and SGS provided substantial background material which is available in the Secretariat for those who wish to consult it.
Efter dette besøg rejste delegation med tog til Bern, hvor medlemmerne mødtes med repræsentanter for den schweiziske toldforvaltning og blandt disse Rudolph DIETRICH, direktør i det schweiziske toldvæsen.
After this visit the delegation travelled by train to Bern where it met members of the Swiss Customs administration, including Mr Rudloph DIETRICH, Director of Swiss Customs.
Den schweiziske repræsentation i Bruxelles havde fulgt undersøgelsesudvalgets arbejde meget nøje og anført, at den schweiziske forvaltning var villig til sammen med delegationen at drøfte vanskelighederne for et land, der var involveret i den fælles forsendelsesordning, men ikke fællesskabsforsendelsesordningen, de særlige problemer i forbindelse med transport af cigaretter og den schweiziske holdning til udsigterne til reform af forsendelsessystemet.
The Swiss mission in Brussels has been following the work of the Committee of Inquiry very closely and indicated that the Swiss administration would be willing to discuss with the delegation the difficulties for a country involved in the common but not the Community transit system, the particular problems involved in the transport of cigarettes and the attitude of the Swiss on the prospects for reform of the transit system.
Hvad sidstnævnte punkt angik, forelagde de schweiziske myndigheder en kritisk skriftlig vurdering af Kommissionens datamatiseringsprojekt, og denne vurdering er vedføjet nærværende notat.
On this last point the Swiss authorities provided a critical written evaluation of the computerisation project of the Commission which is attached to this note.
Besøget gav medlemmerne lejlighed til at uddybe deres kendskab til en række emner, der havde rejst sig i løbet af undersøgelsesudvalgets arbejde.
The visit gave members the opportunity to expand their knowledge on a number of issues that have arisen in the course of the committee's work.
I det følgende gives der en oversigt over de mest fremtrædende af disse emner.
The following provides an overview of some the most salient of these issues.
En væsentlig forskel mellem T1- og TIR-systemet er, at sidstnævnte er langt mere centraliseret.
One significant difference between the Tl and the TIR systems is that the latter is much more centralised.
IRU er det eneste organ med ansvar for forvaltning af TIR-systemet, hvorimod der ikke findes noget tilsvarende organ for T1systemet. - IRU udsteder carneter til nationale instanser, som derpå udsteder dem til deres medlemmer; siden 1949 er der udstedt 30 mio carneter, og fer 1991/92 var der årligt tale om ca. 400.000-500.000, medens tallet nu ligger omkring 2,3 mio om året.
The IRU is the single body with responsibility for managing the TIR system: no equivalent body exists for the Tl system.
- IRU udsteder kun nye carneter til en instans, når 60% af de allerede udstedte carneter er færdigbehandlet.
The IRU: issues carnets to national associations who in turn issue them to their members: since 1949 it has issued 30 million carnets, at around 400 to 500,000 per year before 1991/2, now around 2.3 million; only issues new carnets to an association once 60% of the previous carnets have cleared.
- IRU kontrollerer ordningen med garanti eller kautioner, som all· deltagere under TIR-systemet skal stille, og organisationen har selv bestemt, at alkohol og tobaksvarer i betragtning af toldmyndighedernes stærke modvilje ikke skal være omfattet af dækningen under systemet.
controls the system of guarantees that all those entering the system are obliged to take out, deciding itself to exclude alcohol and tobacco from the coverage of the system in the face of strong opposition from customs authorities; can and does exclude companies that fail to follow the rules of the system: over 1000 operators have been excluded in recent years; had the job of finding alternative insurance cover when the original insurers broke their contract at the end of 1994.
Inden for grænserne af IRU's ansvarsområde har organisationen også en betydelig grad af autonomi.
Within the limits of its responsibilities the IRU also enjoys a considerable measure of autonomy.
Som ikke-statslig organisation er den ikke afhængig af regeringers velvilje med hensyn til finansiering, men skal selv overbevise dens medlemmer om, at de beløb, de stiller til rådighed, skal hæves eller bruges til bestemte formål.
As a non-govemmental organisation it is not dependent on governments for its financing but rather has to persuade its members that the finance they provide should be increased or used for specific purposes.
På den måde har den haft held med at ændre omkostningsniveauet for et carnet, som for nylig steg i pris fr· 40 til 60 schweizerfrancs, hvilket især skete for at tage hensyn til de højere forsikringsomkostninger.
Thus it has succeeded in varying the level of the cost of a carnet, recently raising it from 40 to 60 Swiss francs, to take account notably of the higher costs of insurance.
Den har øget sine udgifter for at imødegå bestemte problemer.
It has increased its expenditure to meet specific problems: in the last 12 to 15 months it has spent 90 million Swiss francs with a view to meeting the specific problems that the TIR system is facing.
I de sidste 12-15 måneder har den brugt 90 mio schweizerfrancs på at afhjælpe de særlige problemer, TIR-systemet konfronteres med. Den har også udvidet personalet for at tage højde for den betydelige stigning i omfanget af udestående krav, således at der nu er ansat 5.000 mod førhen kun 300. I TIR-afdelingen er der nu ansat 51 personer mod kun 8 for seks år siden.
It has also increased the number of staff to take account of the major increase in the volume of outstanding claims, now standing at 5000 as compared with 300 in the past: those working in the TIR section are now 51 as compared with 8, six years ago.
30, dens rolle og funktion
The role and function of Working Party 30 of the United Nations
Arbejdsgruppe 30 eller WP 30 er et udvalg under De Forenede Nationer bestående af repræsentanter for toldmyndighederne, og det mødes to eller tre gange årligt for bl.a. at drøfte TIR-systemets virkemåde. Den er blevet betegnet som "en lukket kreds med sit eget liv".
WP 30 is a committee of the United Nations composed of representatives of the customs services which meets two or three times a year to discuss inter alia the operation of the TIR system.
Det var en generel holdning, at den i bund og grund er et indadvendt organ, hvis medlemmer kun modtager et minimalt mandat hvis overhovedet noget fra de politiske myndighederne i medlemsstaterne.
There was a general view expressed that it is essentially an inward looking body whose members receive only a minimal mandate, if any at all, from political authorities in the Member States.
Den har været tilbøjelig til snarere at reagere i stedet for at tage initiativer i lyset af åbningen af markederne.
It has tended to react rather than take initiatives in the face of the opening of markets.
- Det er uheldigt, at udvalget arbejder ud fra det klassiske mellemstatslige konsensusprincip, hvor udfaldet af drøftelserne enten er begrænset til henstillinger eller resolutioner afpasset efter den laveste
IRU pointed to three particular aspects of WP 30 which it felt were not satisfactory: that the committee works on the classical intergovernmental system of consensus where the outcomes of the discussions are either limited to recommendations or resolutions geared to the lowest common denominator.
fællesnævner. Et godt eksempel er resolution nr. 49 vedtaget i marts 1995, hvori der blev fremført en lang række forslag, men de nationale myndigheder var forholdsvis frit stillet med hensyn til, hvordan de ønskede at reagere. Dens støtte til centraliserede kontorer for forvaltning af TIR-carneter blev beskrevet i følgende ret afdæmpede vendinger :
A good example is Resolution 49 adopted in March 1995 which made a variety of proposals but left national authorities with a relatively free hand as to how to act.
- Det er ligeledes uheldigt, at deltagerne er knap så erfarne som tidligere. Oprindelig deltog generaldirektørerne fra toldvæsenerne, men i tidens løb har der været en tendens til at sende mindre erfarne tjenestemænd fra de nationale myndigheder og Kommissionen.
"In order to facilitate the detection of fraudulently discharged TIR Carnets and to accelerate the discharge procedure, Contracting Parties may wish to create, as far as possible and in line with national requirements, centralised offices or procedures for the administration of TIR Carnets"; that the participants have become more junior in rank: originally the Directors General of Customs came, but over time there has been a tendency for less senior officials to be sent from national capitals and from the Commission; and that the decision-making process is dominated by a small number of members of the committee with the EU members states in particular tending to leave the talking to relatively junior officials of the Commission.
Dette har bevirket, at en del af IRU's forslag såsom brugen af stregkoder på TIR-f ormularerne er blevet afvist af årsager, som IRU ikke finder overbevisende.
This has led to a number of specific suggestions of the IRU, such as the use of bar codes on the TIR forms, being rejected for reasons which IRU did not find convincing.
Forbindelsen mellem TIR- og
The relationship between the TIR and the Tl systems
Skønt de to systemer egentlig er nøje adskilt, fandt IRU, at bortfaldet af de indre grænser i Unionen og stigningen i varebevægelserne mod øst burde have været ledsaget af mere omfattende lovgivning på fællesskabsplan.
Although the two systems are strictly separate, IRU felt that the opening of the frontiers within the Union and the increase of movements to the East should have been accompanied by more extensive regulation at Community level.
Fra en TIR-synsvinkel blev EU et enkelt land allerede den 1. januar 1992, og det var på det tidspunkt, at problemerne i forbindelse med tilbagesendelse af dokumenter til varernes indførselssted i Fællesskabet opstod.
From a TIR perspective the EU became a single country already on 1 January 1992 and it was at this point that the problem of the return of documents to the point where goods entered the Community began.
Det forholdt sig da også således, at der kun blev udstedt en enkelt EU-forordning om TIR-systemet (forordning nr. 719/91 af 21. marts 1991).
As it was, only one EU regulation concerning the TIR system (719/91 of 21 March 1991) was adopted.
IRU forventede, at der ville blive truffet i det mindste et sæt af ledsageforanstaltninger og herunder opstillet en liste over de 7.000 toldkontorer i Unionen.
IRU anticipated that there would be at least a set of accompanying measures, including a list of the 7000 customs offices in the Union.
Forbindelser mellem IRU og SGS
Relations between IRU and SGS
Delegationen undlod bevidst at blande sig i uoverensstemmelsen mellem de to parter.
The delegation specifically avoided becoming involved in the dispute between the two parties.