natgillin/translations-raw huggingface dataset:
This programme provides a financial contribution in the form of revenue forgone by the GOC within the meaning of Article 3(1)(a)(ii) as FIEs and other eligible domestic enterprises are relieved from payment of VAT and/or tariffs which would be otherwise due.
Ovim se programom pruža financijski doprinos u obliku odricanja od prihoda kineske vlade u smislu članka 3. stavka 1. točke (a) podtočke ii. jer su poduzeća sa stranim kapitalom i ostala prihvatljiva domaća poduzeća oslobođena od plaćanja PDV-a i/ili carina koje bi inače bila obvezna plaćati.
It also confers a benefit on the recipient companies in the sense of Article 3(2) of the basic Regulation.
Time se poduzećima primateljima dodjeljuju i koristi u smislu članka 3. stavka 2. osnovne uredbe.
The programme is specific within the meaning of Article 4(2)(a) of the basic Regulation.
Program je specifičan u smislu članka 4. stavka 2. točke (a) osnovne uredbe.
In addition, there are no objective criteria to limit eligibility for this programme and there is no conclusive evidence to infer that eligibility is automatic under Article 4(2)(b) of the basic Regulation.
Osim toga, ne postoje ni objektivni kriteriji za ograničenje prihvatljivosti programa ni dokazi iz kojih se može zaključiti da se na temelju članka 4. stavka 2. točke (b) osnovne uredbe prihvatljivost automatski utvrđuje.
In order to ensure that the countervailable amount only covered the investigation period the benefit received was amortized over the useful life of the equipment according the company's normal accounting procedures.
Kako bi se iznos protiv kojeg se mogu uvesti kompenzacijske mjere sigurno odnosio samo na razdoblje ispitnog postupka, ostvarena korist amortizirana je tijekom korisnog vijeka trajanja opreme u skladu s redovitim računovodstvenim postupcima društva.
All the sampled companies benefitted from rebates under this scheme.
Sva društva u uzorku iskoristila su sniženje u okviru ovog programa.
The amount of subsidy established for this specific scheme ranged from 0,04 % to 0,13 %.
Subvencija utvrđena baš za taj program iznosila je od 0,04 % do 0,13 %.
Import duty drawback scheme for the purchase of natural rubber
Program povrata uvoznih naknada na kupnju prirodnog kaučuka
The Commission noted that all the sampled companies had been qualified as so-called ‘processing trade enterprises’.
Komisija je primijetila da sva društva u uzorku pripadaju u kategoriju takozvanih „poduzeća za trgovanje radi prerade”.
According to Article 3 of the Measures of the Customs of the People's Republic of China for the Supervision of Processing Trade Goods, ‘the term ‘processing trade’ shall refer to business activities wherein the operating enterprise imports all or part of the raw or auxiliary materials, parts and components, component parts and packaging materials, and re-exports the finished products after processing or assembling, including processing of supplied and imported material.’ Article 5 furthermore states that ‘Where taxes are collected during import in accordance with the relevant provisions, customs shall rebate the collected taxes according to the verified quantity of the goods actually processed and re-exported after the export of the finished goods.’
Prema članku 3. Mjere Carinske uprave Narodne Republike Kine za nadzor robe za trgovanje radi prerade „pojam ‚trgovanje radi prerade’ znači poslovne aktivnosti u okviru kojih poduzeće u cijelosti ili djelomično uvozi sirovine ili pomoćne materijale, dijelove i komponente, dijelove komponenti i ambalažne materijale te ponovno izvozi gotove proizvode nakon prerade ili sastavljanja, među ostalim nakon prerade isporučenog i uvezenog materijala”. U članku 5. zatim se navodi: „Kada se pri uvozu naplaćuje porez u skladu s mjerodavnim odredbama, carinsko tijelo isplaćuje povrat naplaćenog poreza na temelju provjerene količine robe koja je doista prerađena i ponovno izvezena nakon izvoza gotove robe”.
Customs Law of the People's Republic of China, Order of the President of the People's Republic of China No 81, 4 November 2017;
Zakon Narodne Republike Kine o carini, Uredba br. 81 Predsjednika Narodne Republike Kine, 4. studenoga 2017.,
Measures of the Customs of the People's Republic of China for the Supervision of Processing Trade Goods, Order of the General Administration of Customs No 235, 20 December 2017;
Mjere Carinske uprave Narodne Republike Kine za nadzor robe za trgovanje radi prerade, Uredba br. 235 Glavne carinske uprave, 20. prosinca 2017.,
Measures of the Customs of the People's Republic of China for the Administration of Unit Consumption in Processing Trade, Order of the General Administration of Customs No 218, 13 March 2014;
Mjere Carinske uprave Narodne Republike Kine za upravljanje jediničnom potrošnjom u trgovanju radi preradu, Uredba br. 218 Glavne carinske uprave, 13. ožujka 2014.,
Preliminary Administrative Measures on Enterprise Creditworthiness Management, Order of the General Administration of Customs No 225, 4 September 2014.
Preliminarne administrativne mjere upravljanju kreditnom sposobnosti poduzeća, Uredba br. 225 Glavne carinske uprave, 4. rujna 2014.
During the investigation, the Commission found that all of the sampled companies had registered with customs for the processing trade scheme mentioned in recital (557) above, and that, in line with the provisions of Article 5 of the Measures of the Customs of the People's Republic of China for the Supervision of Processing Trade Goods, all of them had received waivers of ‘taxes collected during import’ (i.e. import duties) on imports of natural rubber used in the production of exported tyres.
Tijekom ispitnog postupka Komisija je utvrdila da su sva društva u uzorku registrirana pri carinskom tijelu za program trgovanja radi prerade koji je prethodno naveden u uvodnoj izjavi 557. te da su u skladu s odredbama članka 5. Mjera Carinske uprave Narodne Republike Kine za nadzor robe za trgovanje radi prerade sva društva bila oslobođena „poreza koji se naplaćuje pri uvozu” (tj. uvoznih carina) za uvoz prirodnog kaučuka koji se upotrebljava u proizvodnji izvoznih guma.
Such a setup corresponds to a duty drawback scheme as described in Annex I(i) of the basic Regulation.
Takav sustav istovjetan je programu povrata uvoznih naknada kako je opisan u Prilogu I. točki i. osnovne uredbe.
Pursuant to point (i) of Annex I, substitution drawback systems can constitute an export subsidy to the extent that they result in an excess drawback of the import charges levied initially on the imported inputs for which drawback is being claimed.
Prema Prilogu I. točki i. zamjenski sustavi povrata u slučaju zamjene mogu predstavljati izvoznu subvenciju u mjeri u kojoj rezultiraju prevelikim povratom uvoznih naknada naplaćenih prvobitno na uvozne ulazne faktore za koje se traži povrat.
In order to determine whether such excess remission existed, in accordance with Annex III, point II of the basic Regulation, the Commission requested additional information from the GOC on the processing trade scheme in general, and more specifically on the existence and effective application of the accompanying monitoring and verification procedures.
Kako bi utvrdila je li postojao takav pretjerani otpust carina, u skladu s Prilogom III. točkom II. osnovne uredbe Komisija je zatražila od kineske vlade dodatne informacije općenito o sustavu trgovanja radi prerade i konkretnije o postojanju i praktičnoj primjeni popratnih postupaka praćenja i provjere.
Based on the information received, the GOC has indeed put a legislative framework in place for monitoring the processing trade system.
Prema primljenim informacijama kineska vlada doista je uspostavila zakonodavni okvir za praćenje sustava trgovanja radi prerade.
However, the Commission also noted that some features built into the system could potentially lead to excess drawbacks:
No Komisija je primijetila da bi neke značajke sustava mogle dovesti do prevelikih povrata:
The system is predominantly based on self-declarations by companies.
Sustav se uvelike oslanja na vlastite izjave društava.
Contrary to generally accepted practice, import duties are waived upfront.
U suprotnosti s opće prihvaćenom praksom unaprijed se oslobađa uvoznih carina.
Customs authorities only retain a right to reclaim them afterwards.
Carinska tijela zadržavaju samo pravo na njihov kasniji povrat.
The intensity of checks performed on companies is based on the attribution of a credit score, which is itself mainly based on self-declaration, and includes extra points for being part of an encouraged industry.
Učestalost provjere ovisi o utvrđenoj kreditnoj sposobnosti pojedinih društava, koja se temelji na vlastitim izjavama društava, a dodatni se bodovi dodjeljuju za pripadanje u kategoriju poticane industrije.
Customs declarations are based on standard consumption rates set by the customs authorities.
Carinske deklaracije temelje se na standardnim stopama potrošnje koje utvrđuju carinska tijela.
The standard consumption rate of natural rubber per exported tyre was much higher than the actual consumption rate verified at the premises of the sampled companies.
Standardna stopa potrošnje prirodnog kaučuka po izvoznoj gumi znatno je viša od stvarne stope potrošnje provjerene u prostorima društava u uzorku.
Furthermore, during the verification visits at the sampled companies, it appeared that this framework was not effectively applied in practice.
Nadalje, tijekom posjeta radi provjere u društvima u uzorku pokazalo se da se taj okvir učinkovito ne primjenjuje u praksi.
For example, the Commission found that contrary to what was stated in the legislation, natural rubber destined for exported tires was not separated from other natural rubber in the warehouses, and that no regular on spot verifications had taken place at the premises of the sampled companies.
Na primjer, Komisija je utvrdila da se, suprotno zakonodavstvu, prirodni kaučuk namijenjen za izvozne gume ne odvaja od ostalog prirodnog kaučuka u skladištima i da se u prostorima društava u uzorku nisu obavljale redovite provjere na licu mjesta.
In addition, companies imported so-called mixed rubber under HS code 40028000 (with a 0 % tariff rate).
Osim toga, društva su uvozila takozvanu smjesu kaučuka pod oznakom HS 4002 80 00 (po carinskoj stopi od 0 %).
This HS code should normally be used for compounded rubber, i.e. a mixture of natural and synthetic rubber, but predominantly composed of synthetic rubber.
Ta oznaka HS trebala bi se u pravilu upotrebljavati za mješavine kaučuka, tj. za smjesu prirodnog i sintetičkog kaučuka koja se prvenstveno sastoji od sintetičkog kaučuka.
In reality, the mixed rubber imported by the sampled companies contained 97,5 % of natural rubber, had the same physical characteristics as natural rubber, and was used in the same manner and the same proportions as natural rubber in the production process of the verified companies.
Smjesa kaučuka koju su uvozila društva u uzorku zapravo je sadržavala 97,5 % prirodnog kaučuka, imala jednaka fizička svojstva kao prirodni kaučuk i upotrebljavala se na isti način i u istim omjerima kao prirodni kaučuk u proizvodnom postupku provjerenih društava.
As a result, three out of four sampled groups of companies did not pay all of the import duties which should have been due.
Zbog toga tri od četiriju grupa društva u uzorku nisu platila sve uvozne carine koje bi inače trebala platiti.
In accordance with Annex III of the basic Regulation, the Commission notified the GOC in a separate document of the individual transactions examined during the investigation, so that the GOC could conduct any additional enquiries it deemed necessary.
U skladu s Prilogom III. osnovnoj uredbi Komisija je u zasebnom dopisu obavijestila kinesku vladu o pojedinačnim transakcijama ispitanima tijekom ispitnog postupka kako bi kineska vlada mogla provesti sve dodatne istrage koje smatra potrebnima.
In its response to the Commission's letter, the GOC argued that the conditions provided in point II (3) of Annex III of the basic AS Regulation were not met, since the Chinese Government has a strict legislative framework in place to monitor the actual transactions on imports of natural rubber.
U odgovoru na dopis Komisija kineska vlada tvrdila je da uvjeti iz Priloga III. točke II. podtočke 3. osnovne antisubvencijske uredbe nisu ispunjeni jer je kineska vlada uspostavila strogi zakonodavni okvir za praćenje stvarnih transakcija uvoza prirodnog kaučuka.
The GOC further referred to the fact that the legislation in place foresees sanctions and legal liabilities in case of violations.
Kineska vlada zatim je uputila na činjenicu da se donesenim zakonodavstvom predviđaju kazne i pravna odgovornost u slučaju povreda.
Moreover, customs have sufficient human resources to implement the regime at local level and implement penalties.
Nadalje, carinsko tijelo ima dovoljno ljudskih resursa za provedbu sustava na lokalnoj razini i provedbu kazni.
Finally, if there are findings of smuggling and irregularities, the company will be downgraded in its credit rating.
Naposljetku, ako se otkrije slučaj krijumčarenja ili nepravilnosti, smanjit će se ocjena kreditne sposobnosti društva.
As mentioned in recital (561) above, the Commission acknowledges that the GOC has put a legislative framework in place for monitoring the processing trade system.
Kako je prethodno navedeno u uvodnoj izjavi 561., Komisija potvrđuje da je kineska vlada uspostavila zakonodavni okvir za praćenje sustava trgovanja radi prerade.
However, the Commission also found, as mentioned in recitals (561) to (562) above, that the legislative framework showed some weaknesses and that it was not effectively applied in practice with regard to the sampled companies.
Međutim Komisija je utvrdila, kako je prethodno navedeno u uvodnim izjavama 561. do 562., da taj zakonodavni okvir pokazuje neke slabosti i da se u praksi ne primjenjuje uspješno na društava u uzorku.
The GOC did not present any evidence which would contradict the Commission's findings in this respect, and did not include any new information relating to the specific transactions notified by the Commission.
Kineska vlada nije iznijela dokaze koji bi osporili nalaze Komisije te nije dostavila nove informacije o specifičnim transakcijama o kojima ju je obavijestila Komisija.
The Commission thus concluded that the GOC's monitoring system for processing trade was not effectively applied as far as natural rubber is concerned.
Komisija je stoga zaključila da se sustav praćenja trgovanja radi prerade koji je uspostavila kineska vlada učinkovito ne primjenjuje na prirodni kaučuk.
Furthermore, the Commission determined that the processing trade system for natural rubber used in exported tyres led to excess remissions, which constitute a countervailable subsidy within the meaning of Article 3(1)(a)(ii) of the basic Regulation, as they result in an excess drawback of the import charges levied initially on the imported inputs for which drawback is being claimed.
Nadalje, Komisija je utvrdila da je sustav za trgovanje radi prerade u pogledu prirodnog kaučuka koji se upotrebljava u izvoznim gumama doveo do pretjeranih otpusta carina koji predstavljaju subvenciju protiv koje se mogu uvesti kompenzacijske mjere u smislu članka 3. stavka 1. točke (a) podtočke ii. osnovne uredbe jer su oni doveli do prevelikih povrata uvoznih naknada naplaćenih prvobitno na uvozne ulazne faktore za koje se traži povrat.
These excess remissions are also specific, given that they are contingent upon export performance within the meaning of Article 4(4)(a) of the basic Regulation.
Ti pretjerani otpusti carina ujedno su specifični jer ovise o realizaciji izvoza u smislu članka 4. stavka 4. točke (a) osnovne uredbe.
Following final disclosure the GOC and the Giti Group submitted comments in this respect.
Nakon konačne objave kineska vlada i Grupa Giti dostavili su svoje primjedbe.
The GOC restated its earlier claim that it has a strict legal framework in place which is properly enforced and the Commission cannot draw its conclusion on the basis of a few isolated cases where companies did not respect the laws regulating processing trade scheme.
Kineska vlada ponovno je uputila svoju prethodnu tvrdnju da ima strogi zakonski okvir koji se pravilno izvršava te da Komisija ne smije donijeti zaključak na temelju nekoliko izoliranih slučajeva u kojima društva nisu poštovala zakone kojima se uređuje sustav trgovanja radi prerade.
In reply to these claims the Commission reiterated that the facts do not substantiate the claim of GOC that there were only a few isolated cases where exporting producers did not respect the applicable of legislation.
U odgovoru na te tvrdnje Komisija je ponovila da činjenice ne potkrepljuju tvrdnju kineske vlade da je bilo samo nekoliko izoliranih slučajeva u kojima proizvođači izvoznici nisu poštovali važeće propise.
Indeed, as stated in recital (562) all the exporting producers in the sample which used this scheme did not pay some of the import duties which were due.
Kako je navedeno u uvodnoj izjavi 562., svi proizvođači izvoznici u uzorku koji su koristili taj program propustili su platiti neke od uvoznih carina koje je trebalo platiti.
The GOC also failed to conduct a further examination of the transactions at issue.
Osim toga, kineska vlada nije provela daljnje ispitivanje predmetnih transakcija.
Following final disclosure the Giti Group claimed that the Commission breached its rights of defense by including the duty drawback scheme at such a late stage of the investigation and had no competence to investigate the scheme as it was not covered by the Notice of Initiation.
Nakon konačne objave Grupa Giti tvrdila je da joj je Komisija prekršila pravo na obranu jer je program povrata uvoznih naknada uključila u tako kasnoj fazi ispitnog postupka te da nije nadležna za istraživanje tog programa jer on nije u Obavijesti o pokretanju postupka.
In respect of the claims that the Commission breached the exporting producer's right of defense the Commission observed that the Notice of Initiation allowed for investigating the duty drawback scheme since section 3 thereof specifically referred to import tariff rebates.
U pogledu tvrdnji da je Komisija povrijedila pravo proizvođača izvoznika na obranu Komisija je primijetila da Obavijest o pokretanju postupka omogućuje istraživanje programa povrata uvoznih naknada jer se njezin odjeljak 3. odnosi konkretno na smanjenje uvoznih carina.
Furthermore, the Commission already informed interested parties that it was investigating this scheme in section 3.13.3 of the Information Document.
Nadalje, Komisija je već obavijestila zainteresirane strane da istražuje taj program u odjeljku 3.13.3. dokumenta s informacijama.
Therefore, the claim that the Commission did not respect the Giti Group's rights of defence was rejected.
Stoga je odbačena tvrdnja da Komisija nije poštovala prava na obranu Grupe Giti.
Moreover, the Giti Group claimed that the imports of mixed rubber should not be subject to duty drawback as the regular import duty for such a product is zero.
Štoviše, Grupa Giti tvrdila je da uvoz smjese kaučuka ne bi trebao podlijegati povratu carine jer je uobičajena uvozna carina za takav proizvod jednaka nuli.
Further it stated that it regularly uploads import data, consumption ratios and exported quantities on a web platform that is constantly monitored by the customs and customs carries out on-spot verifications.
Nadalje je izjavila da redovito prikuplja podatke o uvozu, o potrošnji i izvezenim količinama na mrežnoj platformi koju carina stalno nadzire i da carina provodi provjere na licu mjesta.
In response to these claims the Commission noted the following.
Kao odgovor na te tvrdnje Komisija je izjavila sljedeće.
The Commission accepted the claim that the duty rate for mixed rubber is zero and therefore cannot be subject to a duty drawback.
Komisija je prihvatila tvrdnju da je stopa carine za smjesu kaučuka nula i stoga ne može biti podložna povratu carine.
Accordingly, the calculation of excess remission originating from this scheme was revised for all sampled exporting producers concerned.
U skladu s time, za sve predmetne proizvođače izvoznike u uzorku revidiran je izračun pretjeranog otpusta carina iz ovog programa.
The final subsidy amounts are set out in recital (580) below.
Konačni iznosi subvencija navedeni su u uvodnoj izjavi 580. u nastavku.
Concerning the monitoring system of the customs authorities, the Commission did not deny that Giti Group did indeed upload certain information to the web platform concerning the imports and usage of natural rubber.
U pogledu sustava praćenja carinskih tijela Komisija ne spori da Grupa Giti doista učitava na mrežnu platformu određene informacije koje se odnose na uvoz i uporabu prirodnog kaučuka.
However, as mentioned in recital (561) above, these are essentially self-declarations.
Međutim, kako je prethodno navedeno u uvodnoj izjavi 561., u biti je riječ o vlastitim izjavama.
Even so, out of 11 exporting producers which were verified by the Commission, only one producer in the Giti Group had an on-spot check carried out at its premises.
Ali čak i u tom slučaju, od 11 proizvođača izvoznika koje je Komisija provjerila samo se kod jednog proizvođača iz Grupe Giti u njegovim poslovnim prostorima obavljala provjera na licu mjesta.
In addition, this check only consisted of a simple stock reconciliation.
Usto, ta je provjera bila tek obična inventura.
The Commission considered that such a check is not sufficient to ensure effective verification and therefore rejected this claim.
Komisija je smatrala da takva provjera nije dovoljna za učinkovitu provjeru i stoga je tu tvrdnju odbacila.
The benefit was calculated as the difference between the amount of import duties due during the IP, and the actual amount of import duties paid during the IP.
Korist je izračunana kao razlika iznosa uvoznih pristojbi koje je trebalo naplatiti tijekom ispitnog postupka i stvarnog iznosa uvoznih pristojbi naplaćenih tijekom ispitnog postupka.
In absence of the availability of actual consumption ratio of natural rubber per different type of tyre, the Commission assumed that 1) that the average consumption ratio for all types of tyres is the same and 2) all imported natural rubber would be used as a priority for exported tyres before being used for domestic tyres.
Budući da nisu bili dostupni podaci o stvarnoj potrošnji prirodnog kaučuka za razne vrste guma, Komisija je pretpostavila: 1. da je prosječna potrošnja za sve vrste guma jednaka i 2. da će sav uvezeni prirodni kaučuk biti upotrjebljen prvo za gume za izvoz, a tek onda za domaće.
Then, it first established the quantity of natural rubber imported during the investigation period.
Zatim je najprije utvrdila količinu prirodnog kaučuka uvezenog tijekom razdoblja ispitnog postupka.
Second, it calculated the ratio between the export sales volume in comparison with the total sales volume of the product concerned.
Drugo, izračunala je odnos između izvozne prodaje i ukupne prodaju predmetnog proizvoda.
Third, the Commission applied this export sales ratio to the total volume of imported natural rubber and it determined the quantity of imported natural rubber for which import duties could be waived.
Treće, Komisija je primijenila taj podatak na ukupni uvezeni prirodni kaučuk te je utvrdila količinu uvezenog prirodnog kaučuka za koju se može odstupiti od uvoznih carina.
Then in order to establish the amount of benefit, the Commission calculated the amount of import duty payable for the quantities of natural rubber used for the production of tyres for the domestic market and from this amount it deducted the amount of import duty actually paid.
Da bi izračunala iznos koristi, Komisija je zatim izračunala iznos uvozne carine koji se plaća za količine prirodnog kaučuka upotrijebljene u proizvodnji guma za domaće tržište i od tog iznosa odbila iznos stvarno plaćene uvozne carine.
Following the final disclosure the Giti Group claimed the Commission should have used its actual consumption ratio for the calculation of benefit as it collected this information during the on-spot verification visit.
Nakon konačne objave Grupa Giti tvrdila je da je Komisija za izračun koristi trebala upotrijebiti stvarnu stopu potrošnje jer je taj podatak dobila tijekom provjere na licu mjesta.