natgillin/translations-raw huggingface dataset:
Accepted industry formulas, recipes, methods of construction, and other industry practices would form the basis of the calculations.
Osnovo za izračun bi lahko sestavljale v industriji sprejete formule, recepti, načini gradnje in druge industrijske metode.
It is recognized that the method of valuation provided for in paragraph 2 of Article 5 would normally not be applicable when, as a result of the further processing, the imported goods lose their identity.
Splošno je sprejeto, da metode vrednotenja, ki je določena v drugem odstavku 5. člena, običajno ne bi bilo možno uporabiti, če bi kot posledica nadaljnje predelave uvoženo blago izgubilo svojo istovetnost.
However, there can be instances where, although the identity of the imported goods is lost, the value added by the processing can be determined accurately without unreasonable difficulty.
Toda lahko obstajajo primeri, ko je možno natančno ugotoviti dodano vrednost na podlagi predelave brez posebnih težav, četudi bi se istovetnost uvoženega blaga izgubila.
On the other hand, there can also be instances where the imported goods maintain their identity but form such a minor element in the goods sold in the country of importation that the use of this valuation method would be unjustified.
Po drugi strani so lahko primeri, ko uvoženo blago ohranja svojo istovetnost, vendar pa pomeni tako majhno sestavino prodanega blaga v državi uvoza, da bi bila uporaba te metode vrednotenja neupravičena.
In view of the above, each situation of this type must be considered on a case-by-case basis.
Glede na zgornje je treba vsak položaj take vrste posebej obravnavati.
As a general rule, customs value is determined under this Agreement on the basis of information readily available in the country of importation.
Kot splošno pravilo na podlagi tega sporazuma se carinska vrednost ugotavlja po podatkih, ki so enostavno dostopni v državi uvoza.
In order to determine a computed value, however, it may be necessary to examine the costs of producing the goods being valued and other information which has to be obtained from outside the country of importation.
Toda z namenom, da bi določili izračun vrednosti, se lahko zgodi, da je treba proučiti stroške proizvodnje blaga, ki se vrednoti, in druge informacije, ki jih je treba pridobiti zunaj države uvoza.
Furthermore, in most cases the producer of the goods will be outside the jurisdiction of the authorities of the country of importation.
V večini primerov je proizvajalec blaga zunaj pristojnosti oblasti države uvoza.
The use of the computed value method will generally be limited to those cases where the buyer and seller are related, and the producer is prepared to supply to the authorities of the country of importation the necessary costings and to provide facilities for any subsequent verification which may be necessary.
Uporaba metode izračuna vrednosti bo na splošno omejena na tiste primere, v katerih sta kupec in prodajalec v razmerju, proizvajalec pa je pripravljen oblastem države uvoza dati potrebne podatke o stroških in možnosti za poznejša preverjanja, ki utegnejo biti potrebna.
The &quot;cost or value&quot; referred to in paragraph 1(a) of Article 6 is to be determined on the basis of information relating to the production of the goods being valued supplied by or on behalf of the producer.
Izraz “strošek ali vrednost”, na katerega se nanaša prvi (a) odstavek 6. člena, se ugotavlja na podlagi informacij v zvezi s proizvodnjo blaga, ki se vrednoti, ki jih da ali pa so dane v imenu proizvajalca.
It is to be based upon the commercial accounts of the producer, provided that such accounts are consistent with the generally accepted accounting principles applied in the country where the goods are produced.
Te morajo temeljiti na knjigovodstvu proizvajalca pod pogojem, da je tako knjigovodstvo v skladu s splošno veljavnimi knjigovodskimi načeli, ki se uporabljajo v državi, v kateri je blago proizvedeno.
The &quot;cost or value&quot; shall include the cost of elements specified in paragraphs 1(a)(ii) and (iii) of Article 8. It shall also include the value, apportioned as appropriate under the provisions of the relevant note to Article 8, of any element specified in paragraph 1(b) of Article 8 which has been supplied directly or indirectly by the buyer for use in connection with the production of the imported goods.
”Stroški ali vrednost” vključujejo stroške elementov, ki so določeni v prvem (a) (ii) in (iii) odstavku 8. člena. Vključevati morajo tudi vrednost, ki je določena kot ustrezna v skladu z določbo ustrezne opombe k 8. členu, kateregakoli elementa prvega (b) odstavka 8. člena, ki ga neposredno ali posredno dobavi kupec zaradi uporabe v zvezi s proizvodnjo uvoženega blaga.
The value of the elements specified in paragraph 1(b)(iv) of Article 8 which are undertaken in the country of importation shall be included only to the extent that such elements are charged to the producer.
Vrednost elementov, ki so določeni v prvem (b) (iv) odstavku 8. člena, ki se izvajajo v državi uvoza, se vključi samo toliko, da gredo ti elementi na račun proizvajalca.
It is to be understood that no cost or value of the elements referred to in this paragraph shall be counted twice in determining the computed value.
Razume se, da se noben strošek ali vrednost elementov iz tega odstavka ne računa dvakrat pri ugotavljanju izračuna vrednosti.
The &quot;amount for profit and general expenses&quot; referred to in paragraph 1(b) of Article 6 is to be determined on the basis of information supplied by or on behalf of the producer unless the producer&apos;s figures are inconsistent with those usually reflected in sales of goods of the same class or kind as the goods being valued which are made by producers in the country of exportation for export to the country of importation.
”Znesek dobička in splošnih izdatkov”, na katerega se nanaša prvi (b) odstavek 6. člena, se ugotavlja na podlagi informacij, ki jih zagotovi proizvajalec, ali pa se zagotavijo v njegovem imenu, razen če proizvajalčevi zneski niso v skladu s tistimi, ki se običajno izražajo pri prodaji blaga enakega razreda ali vrste kot blago, ki se vrednoti in ga proizvedejo proizvajalci v državi izvoza za izvoz v državo uvoza.
It should be noted in this context that the &quot;amount for profit and general expenses&quot; has to be taken as a whole.
Upoštevati je treba, da mora biti “znesek dobička in splošnih izdatkov” obravnavan kot celota.
It follows that if, in any particular case, the producer&apos;s profit figure is low and the producer&apos;s general expenses are high, the producer&apos;s profit and general expenses taken together may nevertheless be consistent with that usually reflected in sales of goods of the same class or kind.
Sledi torej, da če je v kateremkoli posameznem primeru znesek proizvajalčevega dobička majhen, proizvajalčevi splošni stroški pa so visoki, da so proizvajalčev dobiček in splošni izdatki skupaj lahko v skladu s tistim, kar se običajno izraža pri prodaji blaga enakega razreda ali vrste.
Such a situation might occur, for example, if a product were being launched in the country of importation and the producer accepted a nil or low profit to offset high general expenses associated with the launch.
Tak položaj lahko nastane, na primer, ko se proizvod prvič pojavi v državi uvoza, proizvajalec pa je pristal na nič ali malo dobička, da bi s tem zmanjšal visoke splošne stroške v zvezi z uvajanjem proizvoda.
Where the producer can demonstrate a low profit on sales of the imported goods because of particular commercial circumstances, the producer&apos;s actual profit figures should be taken into account provided that the producer has valid commercial reasons to justify them and the producer&apos;s pricing policy reflects usual pricing policies in the branch of industry concerned.
Če proizvajalec lahko prikaže majhen dobiček pri prodaji zaradi določenih prodajnih okoliščin, je treba upoštevati dejanske zneske proizvajalčevega dobička pod pogojem, da ima proizvajalec sprejemljive trgovinske razloge, s katerimi jih lahko opravičuje, proizvajalčeva cenovna politika pa izraža običajno cenovno politiko v določeni industrijski panogi.
Such a situation might occur, for example, where producers have been forced to lower prices temporarily because of an unforeseeable drop in demand, or where they sell goods to complement a range of goods being produced in the country of importation and accept a low profit to maintain competitivity.
Taka situacija utegne na primer nastati, kadar so proizvajalci prisiljeni, da začasno znižujejo cene zaradi nepredvidenega padca povpraševanja ali če blago prodajajo kot dopolnilno ponudbo vrsti drugega blaga, ki se proizvaja v državi uvoza, in sprejmejo nizek dobiček, da bi ohranili konkurenčnost.
Where the producer&apos;s own figures for profit and general expenses are not consistent with those usually reflected in sales of goods of the same class or kind as the goods being valued which are made by producers in the country of exportation for export to the country of importation, the amount for profit and general expenses may be based upon relevant information other than that supplied by or on behalf of the producer of the goods.
Če proizvajalčevi lastni podatki o dobičku in splošnih izdatkih niso v skladu s tistimi, ki so običajni pri prodaji blaga enakega razreda ali enake vrste kot blago, ki se vrednoti in ga proizvajajo proizvajalci v državi izvoza za izvoz v državo uvoza, tedaj lahko znesek dobička in splošnih izdatkov temelji na ustreznih informacijah, ki so drugačne od tistih, ki jih da proizvajalec blaga ali pa so dane v njegovem imenu.
Where information other than that supplied by or on behalf of the producer is used for the purposes of determining a computed value, the authorities of the importing country shall inform the importer, if the latter so requests, of the source of such information, the data used and the calculations based upon such data, subject to the provisions of Article 10.
Če se uporabijo podatki, ki so drugačni od tistih, ki jih da proizvajalec ali so dani v njegovem imenu z namenom določitve izračuna vrednosti, morajo oblasti države uvoza pod pogoji določb 10. člena obvestiti uvoznika, če ta zahteva, o viru takih podatkov, o uporabljenih podatkih v izračunih, ki temeljijo na teh podatkih.
The &quot;general expenses&quot; referred to in paragraph 1(b) of Article 6 covers the direct and indirect costs of producing and selling the goods for export which are not included under paragraph 1(a) of Article 6.
”Splošni izdatki”, na katere se nanaša prvi (b) odstavek 6. člena, se nanašajo na neposredne in posredne stroške proizvodnje in prodaje blaga za izvoz, ki niso vključeni na podlagi prvega (a) odstavka 6. člena.
Whether certain goods are &quot;of the same class or kind&quot; as other goods must be determined on a case-by-case basis with reference to the circumstances involved.
Ali je določeno blago “enakega razreda ali enake vrste” kot drugo blago, je treba ugotavljati od primera do primera v zvezi z ustreznimi okoliščinami.
In determining the usual profits and general expenses under the provisions of Article 6, sales for export to the country of importation of the narrowest group or range of goods, which includes the goods being valued, for which the necessary information can be provided, should be examined.
Pri ugotavljanju običajnih dobičkov in splošnih izdatkov v skladu z določbami 6. člena je treba proučiti prodajo najožje skupine ali vrste blaga za izvoz državi uvoza, ki pa vključujejo tudi blago, ki se vrednoti, za katere je možno dobiti potrebne podatke.
For the purposes of Article 6, &quot;goods of the same class or kind&quot; must be from the same country as the goods being valued.
Za namene 6. člena mora biti “blago enakega razreda ali vrste” iz iste države kot blago, ki se vrednoti.
Customs values determined under the provisions of Article 7 should, to the greatest extent possible, be based on previously determined customs values.
Carinske vrednosti, določene pod pogoji 7.člena, morajo v največji možni meri temeljiti na prej ugotovljenih carinskih vrednostih.
The methods of valuation to be employed under Article 7 should be those laid down in Articles 1 through 6 but a reasonable flexibility in the application of such methods would be in conformity with the aims and provisions of Article 7.
Metode vrednotenja, ki se uporabljajo na podlagi 7. člena, morajo biti tiste, ki so določene od 1. do 6. člena, vendar bi bila razumna prožnost pri uporabi teh metod v skladu s cilji in določbami 7. člena.
Some examples of reasonable flexibility are as follows:
Nekaj primerov razumne prožnosti je:
(a) Identical goods - the requirement that the identical goods should be exported at or about the same time as the goods being valued could be flexibly interpreted; identical imported goods produced in a country other than the country of exportation of the goods being valued could be the basis for customs valuation; customs values of identical imported goods already determined under the provisions of Articles 5 and 6 could be used.
(a) Enako blago - zahteva, da mora biti enako blago izvoženo sočasno ali približno sočasno kot blago, ki se vrednoti, se lahko prožno razlaga; enako uvoženo blago, ki je proizvedeno v drugi državi kot državi izvoza blaga, ki se vrednoti, je lahko podlaga za carinsko vrednotenje; možno je uporabiti carinske vrednosti enakega uvoženega blaga, ki so že bile ugotovljene na podlagi določb 5. in 6. člena.
(b) Similar goods - the requirement that the similar goods should be exported at or about the same time as the goods being valued could be flexibly interpreted; similar imported goods produced in a country other than the country of exportation of the goods being valued could be the basis for customs valuation; customs values of similar imported goods already determined under the provisions of Articles 5 and 6 could be used.
(b) Podobno blago - zahteva, da mora biti podobno blago izvoženo sočasno ali približno sočasno kot blago, ki se vrednoti, se lahko prožno razlaga; podobno uvoženo blago, ki je proizvedeno v drugi državi kot državi izvoza blaga, ki se vrednoti, je lahko podlaga za carinsko vrednotenje; možno je uporabiti carinske vrednosti podobnega uvoženega blaga, ki so že bile ugotovljene na podlagi določb 5. in 6. člena.
(c) Deductive method - the requirement that the goods shall have been sold in the &quot;condition as imported&quot; in paragraph 1(a) of Article 5 could be flexibly interpreted; the &quot;90 days&quot; requirement could be administered flexibly.
(c) Deduktivna metoda - zahteva v prvem (a) odstavku 5. člena, da je bilo blago prodano v “stanju, kot uvoženo” se lahko prožno razlaga; zahtevo “90 dni” je možno upravno obravnavati na prožen način.
The term &quot;buying commissions&quot; means fees paid by an importer to the importer&apos;s agent for the service of representing the importer abroad in the purchase of the goods being valued.
Izraz “nakupovalna provizija” pomeni plačilo, ki ga plača uvoznik uvoznikovemu zastopniku za storitev v zvezi z zastopanjem uvoznika v tujini pri nakupu blaga, ki se vrednoti.
There are two factors involved in the apportionment of the elements specified in paragraph 1(b)(ii) of Article 8 to the imported goods - the value of the element itself and the way in which that value is to be apportioned to the imported goods.
Dva dejavnika vplivata na porazdelitev elementov, ki so določeni v prvem (b) (ii) odstavku 8. člena, glede na uvoženo blago - vrednost elementa samega in način, na katerega naj bi se ta vrednost porazdelila glede na uvoženo blago.
The apportionment of these elements should be made in a reasonable manner appropriate to the circumstances and in accordance with generally accepted accounting principles.
Porazdelitev teh elementov mora biti izvedena na razumen način, ki ustreza okoliščinam in je v skladu s splošno veljavnimi računovodskimi načeli.
Concerning the value of the element, if the importer acquires the element from a seller not related to the importer at a given cost, the value of the element is that cost.
Če pridobi uvoznik od prodajalca element, ki ni v razmerju z uvoznikom po določeni ceni, je vrednost tega elementa enaka tej ceni.
If the element was produced by the importer or by a person related to the importer, its value would be the cost of producing it.
Če je element proizvod uvoznika ali osebe, ki je v razmerju z uvoznikom, je vrednost elementa cena te proizvodnje.
If the element had been previously used by the importer, regardless of whether it had been acquired or produced by such importer, the original cost of acquisition or production would have to be adjusted downward to reflect its use in order to arrive at the value of the element.
Če je uvoznik prej uporabljal element, ne glede na to ali ga je sam pridobil ali proizvedel, je treba izvirno ceno proizvodnje ali pridobitve znižati zaradi prejšnje uporabe tega elementa, da bi prišli do vrednosti tega elementa.
Once a value has been determined for the element, it is necessary to apportion that value to the imported goods.
Ob ugotovljeni vrednosti elementa je treba dodati to vrednost uvoženemu blagu.
Various possibilities exist.
Obstajajo različne možnosti.
For example, the value might be apportioned to the first shipment if the importer wishes to pay duty on the entire value at one time.
Na primer, vrednost je možno dodati prvi pošiljki, če uvoznik želi plačati carino enkrat za celotno vrednost.
As another example, the importer may request that the value be apportioned over the number of units produced up to the time of the first shipment.
Drugi primer, uvoznik lahko zahteva, da se vrednost razporedi na vse enote, ki se proizvedejo do prve pošiljke.
As a further example, the importer may request that the value be apportioned over the entire anticipated production where contracts or firm commitments exist for that production.
Kot nadaljnji primer, uvoznik lahko zahteva, da se vrednost razporedi na celotno pričakovano proizvodnjo, če obstajajo pogodbe ali čvrste obveznosti v zvezi s to proizvodnjo.
The method of apportionment used will depend upon the documentation provided by the importer.
Način razporeditve, ki se uporabi, bo odvisen od dokumentacije, ki jo predloži uvoznik.
As an illustration of the above, an importer provides the producer with a mould to be used in the production of the imported goods and contracts with the producer to buy 10,000 units.
Kot ponazoritev prejšnjega uvoznik priskrbi proizvajalcu kalup, ki naj bi ga ta uporabil pri proizvodnji uvoženega blaga, na osnovi pogodb s proizvajalcem, da bo kupil 10 000 enot.
By the time of arrival of the first shipment of 1,000 units, the producer has already produced 4,000 units.
Do dospelosti prve pošiljke 1000 enot je proizvajalec že proizvedel 4000 enot.
The importer may request the customs administration to apportion the value of the mould over 1,000 units, 4,000 units or 10,000 units.
Uvoznik lahko zahteva, da carinska uprava razporedi vrednost kalupa na 1000, 4000 ali 10 000 enot.
Additions for the elements specified in paragraph 1(b)(iv) of Article 8 should be based on objective and quantifiable data.
Dodatki k elementom, ki so določeni v prvem (b) (iv) odstavku 8. člena, morajo temeljiti na objektivnih in količinsko opredeljivih podatkih.
In order to minimize the burden for both the importer and customs administration in determining the values to be added, data readily available in the buyer&apos;s commercial record system should be used in so far as possible.
Z namenom, da se breme za uvoznika in carino čim bolj zmanjša pri določanju vrednosti, ki jo je treba dodati, je treba, kolikor je možno, uporabljati najlažje dostopne podatke iz sistema trgovinskih zapisov kupca.
For those elements supplied by the buyer which were purchased or leased by the buyer, the addition would be the cost of the purchase or the lease.
Za elemente, ki jih zagotavlja kupec in jih je kupil ali zakupil, je dodatek znesek kupnine oziroma zakupnine.
No addition shall be made for those elements available in the public domain, other than the cost of obtaining copies of them.
Nič se ne prišteva za tiste elemente, ki so na razpolago kot javna dobrina, z izjemo stroškov za pridobitev kopij.
The ease with which it may be possible to calculate the values to be added will depend on a particular firm&apos;s structure and management practice, as well as its accounting methods.
Kako bo lahko možno izračunati vrednosti, ki jih je treba dodajati, bo odvisno od strukture in prakse vodenja določenega podjetja kakor tudi od knjigovodskih metod.
For example, it is possible that a firm which imports a variety of products from several countries maintains the records of its design centre outside the country of importation in such a way as to show accurately the costs attributable to a given product.
Na primer, možno je, da firma, ki uvaža različne proizvode iz nekaj držav, vodi knjige svojega centra za oblikovanje zunaj države uvoza, da bi na ta način točno prikazovala stroške, ki jih je možno pripisovati določenemu proizvodu.
In such cases, a direct adjustment may appropriately be made under the provisions of Article 8.
V takih primerih je možna ustrezna neposredna prilagoditev na podlagi določb 8. člena.
In another case, a firm may carry the cost of the design centre outside the country of importation as a general overhead expense without allocation to specific products.
V drugem primeru podjetje lahko prenaša stroške centra za oblikovanje zunaj države uvoza kot splošno režijo brez pripisovanja teh stroškov konkretnemu proizvodu.
In this instance, an appropriate adjustment could be made under the provisions of Article 8 with respect to the imported goods by apportioning total design centre costs over total production benefiting from the design centre and adding such apportioned cost on a unit basis to imports.
V tem primeru je možna ustrezna prilagoditev na podlagi določb 8. člena glede na uvoženo blago, tako da se razporedijo vsi stroški centra za oblikovanje na celotne stroške proizvodnje, ki je imela koristi od centra za oblikovanje, ter z dodajanjem teh stroškov, razporejenih na enoto proizvoda, k uvozu.
Variations in the above circumstances will, of course, require different factors to be considered in determining the proper method of allocation.
Različne možnosti navedenih okoliščin bodo seveda zahtevale upoštevanje drugih dejavnikov pri ugotavljanju ustrezne metode za določanje stroškovnih mest.
In cases where the production of the element in question involves a number of countries and over a period of time, the adjustment should be limited to the value actually added to that element outside the country of importation.
Kadar proizvodnja elementa vključuje več držav v določenem obdobju, mora biti prilagoditev omejena na vrednost, ki je dejansko dodana temu elementu zunaj države uvoza.
The royalties and licence fees referred to in paragraph 1(c) of Article 8 may include, among other things, payments in respect to patents, trade marks and copyrights.
Licenčnine, na katere se nanaša prvi (c) odstavek 8. člena, lahko med drugim vključujejo tudi plačila za patente, blagovne znamke in avtorske pravice.
However, the charges for the right to reproduce the imported goods in the country of importation shall not be added to the price actually paid or payable for the imported goods in determining the customs value.
Toda plačila za reprodukcijo uvoženega blaga v državi uvoza se ne prištevajo k dejansko plačani ceni ali ceni, ki jo je treba plačati za uvoženo blago pri ugotavljanju carinske vrednosti.
Payments made by the buyer for the right to distribute or resell the imported goods shall not be added to the price actually paid or payable for the imported goods if such payments are not a condition of the sale for export to the country of importation of the imported goods.
Plačila kupca se za pravico do distribucije ali preprodaje uvoženega blaga ne dodajajo k dejansko plačani ceni ali ceni, ki jo je treba plačati za uvoženo blago, če taka plačila niso pogoj za prodajo za izvoz uvoženega blaga v državo uvoza.