natgillin/translations-raw huggingface dataset:
The quality of the goods, their reputation and the existence of a trademark are among the factors to be considered in determining whether goods are similar;
Kakovost blaga, njegov sloves in obstoj blagovne znamke so med tistimi dejavniki, ki jih je treba upoštevati pri ugotavljanju, ali je blago podobno;
(c) the terms &quot;identical goods&quot; and &quot;similar goods&quot; do not include, as the case may be, goods which incorporate or reflect engineering, development, artwork, design work, and plans and sketches for which no adjustment has been made under paragraph 1(b)(iv) of Article 8 because such elements were undertaken in the country of importation;
(c) izraza “enako blago” in “podobno blago” ne vključujeta, odvisno od primera do primera, blaga, ki vsebuje ali izraža inženiring, razvoj, umetniško delo, oblikovanje, in načrte in skice, kar ni upoštevano v okviru prvega (b) (iv) odstavka 8. člena, ker so ti elementi vključeni v državi uvoza;
(d) goods shall not be regarded as &quot;identical goods&quot; or &quot;similar goods&quot; unless they were produced in the same country as the goods being valued;
(d) blaga ni možno imeti za “enako blago” ali “podobno blago”, če ni proizvedeno v isti državi kot blago, ki se vrednoti;
(e) goods produced by a different person shall be taken into account only when there are no identical goods or similar goods, as the case may be, produced by the same person as the goods being valued.
(e) blago, ki ga proizvaja druga oseba, se upošteva le tedaj, ko ni enakega blaga ali podobnega blaga, odvisno od primera, ki ga proizvaja ista oseba kot blago, ki se vrednoti.
In this Agreement &quot;goods of the same class or kind&quot; means goods which fall within a group or range of goods produced by a particular industry or industry sector, and includes identical or similar goods.
V tem sporazumu “blago istega razreda ali vrste” pomeni blago, ki spada v skupino ali vrsto blaga, ki ga proizvaja določena industrija ali industrijska panoga, ter vključuje enako ali podobno blago.
For the purposes of this Agreement, persons shall be deemed to be related only if:
Za namene tega sporazuma velja, da so osebe v razmerju, samo če:
(b) they are legally recognized partners in business;
(b) so pravno priznani poslovni družabniki;
(c) they are employer and employee;
(c) so delodajalec in delojemalec;
(d) any person directly or indirectly owns, controls or holds 5 per cent or more of the outstanding voting stock or shares of both of them;
(d) je katerakoli oseba, ki je neposredni ali posredni lastnik ali nadzoruje ali je imetnik 5 odstotkov ali več navadnih delnic z glasovalno pravico ali deležaali oboje;
(e) one of them directly or indirectly controls the other;
(e) ena izmed njih neposredno ali posredno nadzoruje drugo;
(f) both of them are directly or indirectly controlled by a third person;
(f) sta obe osebi neposredno ali posredno pod nadzorom tretje osebe;
(g) together they directly or indirectly control a third person; or
(g) skupaj neposredno ali posredno nadzorujeta tretjo osebo ali
(h) they are members of the same family.
(h) so člani iste družine.
Persons who are associated in business with one another in that one is the sole agent, sole distributor or sole concessionaire, however described, of the other shall be deemed to be related for the purposes of this Agreement if they fall within the criteria of paragraph 4.
Za osebe, ki so z drugo v poslovni zvezi na ta način, da so edine zastopnice, edine distributerke ali edine koncesionarke, kakorkoli že opisane, druge osebe, velja, da so v razmerju za namene tega sporazuma, če ustrezajo merilom četrtega odstavka.
Upon written request, the importer shall have the right to an explanation in writing from the customs administration of the country of importation as to how the customs value of the importer&apos;s goods was determined.
Na osnovi pisne zahteve mora imeti uvoznik pravico do pisne obrazložitve carinske uprave države uvoza o tem, na kakšen način je določena carinska vrednost uvoznikovega blaga.
Nothing in this Agreement shall be construed as restricting or calling into question the rights of customs administrations to satisfy themselves as to the truth or accuracy of any statement, document or declaration presented for customs valuation purposes.
V tem sporazumu se ne more nič razumeti kot omejujoče ali kot vprašljivo v zvezi s pravicami carinske uprave, da se zadovolji glede resnice ali točnosti katerekoli izjave ali dokumenta ali deklaracije, ki se predloži z namenom carinskega vrednotenja.
There is hereby established a Committee on Customs Valuation (referred to in this Agreement as &quot;the Committee&quot;) composed of representatives from each of the Members.
Ustanovi se Odbor za carinsko vrednotenje (v nadaljnjem besedilu Odbor), ki je sestavljen iz predstavnikov vsake članice.
The Committee shall elect its own Chairman and shall normally meet once a year, or as is otherwise envisaged by the relevant provisions of this Agreement, for the purpose of affording Members the opportunity to consult on matters relating to the administration of the customs valuation system by any Member as it might affect the operation of this Agreement or the furtherance of its objectives and carrying out such other responsibilities as may be assigned to it by the Members.
Odbor izvoli predsedujočega in se običajno sestaja enkrat letno ali tako, kot je določeno v ustreznih določbah tega sporazuma z namenom, da se članicam da priložnost za posvetovanje v zadevah v zvezi z upravljanjem sistema carinskega vrednotenja v katerikoli članici, ki utegne vplivati na izvajanje tega sporazuma ali na doseganje ciljev tega sporazuma in izvajanja takih drugih odgovornosti, ki mu jih članice utegnejo naložiti.
There shall be established a Technical Committee on Customs Valuation (referred to in this Agreement as &quot;the Technical Committee&quot;) under the auspices of the Customs Co-operation Council (referred to in this Agreement as &quot;the CCC&quot;), which shall carry out the responsibilities described in Annex II to this Agreement and shall operate in accordance with the rules of procedure contained therein.
Ustanovi se Tehnični odbor za carinsko vrednotenje (v nadaljnjem besedilu Tehnični odbor) pod pokroviteljstvom Sveta za carinsko sodelovanje (Customs Co-operation Council, v nadaljnjem besedilu CCC), ki ima odgovornosti, določene v Prilogi II k temu sporazumu in deluje v skladu s pravili o postopkih, ki so tam vsebovana.
Except as otherwise provided herein, the Dispute Settlement Understanding is applicable to consultations and the settlement of disputes under this Agreement.
Če ni drugače določeno, se uporablja Dogovor o reševanju sporov za posvetovanja in reševanje sporov na podlagi tega sporazuma.
If any Member considers that any benefit accruing to it, directly or indirectly, under this Agreement is being nullified or impaired, or that the achievement of any objective of this Agreement is being impeded, as a result of the actions of another Member or of other Members, it may, with a view to reaching a mutually satisfactory solution of this matter, request consultations with the Member or Members in question.
Če katerakoli članica meni, da je katerakoli korist, ki ji pripada neposredno ali posredno na podlagi tega sporazuma, predmet izničenja ali omejevanja ali da je doseganje kateregakoli cilja tega sporazuma predmet oviranja kot posledica dejavnosti druge članice ali drugih članic, sme z namenom, da doseže obojestransko zadovoljivo rešitev take zadeve, zahtevati posvetovanja z določeno članico ali članicami.
Each Member shall afford sympathetic consideration to any request from another Member for consultations.
Vsaka članica z razumevanjem prouči katerokoli zahtevo za posvetovanje druge članice.
The Technical Committee shall provide, upon request, advice and assistance to Members engaged in consultations.
Tehnični odbor na zahtevo zagotovi nasvete in pomoč članicam, ki se udeležujejo posvetovanj.
At the request of a party to the dispute, or on its own initiative, a panel established to examine a dispute relating to the provisions of this Agreement may request the Technical Committee to carry out an examination of any questions requiring technical consideration.
Na zahtevo določene strani v sporu ali na podlagi lastne pobude sme ugotovitveni svet, ki je ustanovljen z namenom, da prouči spor v zvezi z določbami tega sporazuma, zahtevati od Tehničnega odbora, da prouči katerokoli vprašanje, ki ga je treba proučiti v tehničnem smislu.
The panel shall determine the terms of reference of the Technical Committee for the particular dispute and set a time period for receipt of the report of the Technical Committee.
Ugotovitveni svet določi mandat Tehničnega odbora v zvezi s konkretnim sporom in določi rok za prejem poročila Tehničnega odbora.
The panel shall take into consideration the report of the Technical Committee.
Ugotovitveni svet upošteva poročilo Tehničnega odbora.
In the event that the Technical Committee is unable to reach consensus on a matter referred to it pursuant to this paragraph, the panel should afford the parties to the dispute an opportunity to present their views on the matter to the panel.
Če Tehnični odbor ne more doseči enotnega mnenja v zadevi, ki je dana v obravnavo v skladu s tem odstavkom, mora ugotovitveni svet dati stranem v sporu možnost, da mu predstavijo svoja stališča do zadeve.
Confidential information provided to the panel shall not be disclosed without formal authorization from the person, body or authority providing such information.
Zaupne informacije, ki se dajejo ugotovitvenemu svetu, se ne smejo razkrivati brez formalnega pooblastila osebe, organa ali oblasti, ki je dala take informacije.
Where such information is requested from the panel but release of such information by the panel is not authorized, a non-confidential summary of this information, authorized by the person, body or authority providing the information, shall be provided.
Če se take informacije zahtevajo od ugotovitvenega sveta, ugotovitveni svet pa nima pooblastila za tako sporočanje, se zagotovi povzetek teh informacij, ki ni zaupne narave in ga odobri oseba, organ ali oblast, ki je informacije dala.
Developing country Members not party to the Agreement on Implementation of Article VII of the General Agreement on Tariffs and Trade done on 12 April 1979 may delay application of the provisions of this Agreement for a period not exceeding five years from the date of entry into force of the WTO Agreement for such Members.
Članice države v razvoju, ki niso podpisnice Sporazuma o izvajanju VII. člena Splošnega sporazuma o carinah in trgovini z dne 12. aprila 1979, lahko odložijo uporabo določb tega sporazuma za obdobje, ki ni daljše kot 5 let od dneva začetka veljavnosti Sporazuma o WTO za take članice.
Developing country Members who choose to delay application of this Agreement shall notify the Director-General of the WTO accordingly.
Članice države v razvoju, ki se odločijo za odložitev uporabe tega sporazuma, o tem ustrezno obvestijo generalnega direktorja WTO.
In addition to paragraph 1, developing country Members not party to the Agreement on Implementation of Article VII of the General Agreement on Tariffs and Trade done on 12 April 1979 may delay application of paragraph 2(b)(iii) of Article 1 and Article 6 for a period not exceeding three years following their application of all other provisions of this Agreement.
Dodatno k prvemu odstavku članice države v razvoju, ki niso podpisnice Sporazuma o izvajanju VII. člena Splošnega sporazuma o carinah in trgovini z dne 12. aprila 1979, lahko odložijo uporabo drugega (b) (iii) odstavka 1. člena in 6. člena za obdobje, ki ni daljše od treh let od začetka njihove uporabe vseh drugih določb tega sporazuma.
Developing country Members that choose to delay application of the provisions specified in this paragraph shall notify the Director-General of the WTO accordingly.
Članice države v razvoju, ki se odločijo za odložitev uporabe določb, ki so določene v tem odstavku, o tem ustrezno obvestijo generalnega direktorja WTO.
Developed country Members shall furnish, on mutually agreed terms, technical assistance to developing country Members that so request.
Razvite države članice morajo pod skupno dogovorjenimi pogoji dati tehnično pomoč članicam državam v razvoju, ki jo zahtevajo.
On this basis developed country Members shall draw up programmes of technical assistance which may include, inter alia, training of personnel, assistance in preparing implementation measures, access to sources of information regarding customs valuation methodology, and advice on the application of the provisions of this Agreement.
Na tej podlagi razvite države članice pripravijo programe tehnične pomoči, ki lahko med drugim vključujejo usposabljanje osebja, pomoč pri pripravljanju izvedbenih ukrepov, dostop do virov informacij v zvezi z metodologijo carinskega vrednotenja in nasvete v zvezi z uporabo določb tega sporazuma.
Reservations may not be entered in respect of any of the provisions of this Agreement without the consent of the other Members.
Pridržki niso možni glede nobene določbe tega sporazuma brez soglasja drugih članic.
Each Member shall ensure, not later than the date of application of the provisions of this Agreement for it, the conformity of its laws, regulations and administrative procedures with the provisions of this Agreement.
Vsaka članica najpozneje od dneva začetka veljavnosti tega sporazuma zanjo poskrbi za skladnost svojih zakonov, predpisov in upravnih postopkov z določbami tega sporazuma.
Each Member shall inform the Committee of any changes in its laws and regulations relevant to this Agreement and in the administration of such laws and regulations.
Vsaka članica obvesti Odbor o kakršnikoli spremembi v svojih zakonih in predpisih, ki so v zvezi s tem sporazumom, in pri izvajanju teh zakonov in predpisov.
The Committee shall review annually the implementation and operation of this Agreement taking into account the objectives thereof.
Odbor letno prouči izvajanje in uporabo tega sporazuma ob upoštevanju njegovih ciljev.
The Committee shall annually inform the Council for Trade in Goods of developments during the period covered by such reviews.
Odbor enkrat letno obvesti Svet za trgovino z blagom o razvoju v obdobju, na katero se nanaša taka proučitev.
This Agreement shall be serviced by the WTO Secretariat except in regard to those responsibilities specifically assigned to the Technical Committee, which will be serviced by the CCC Secretariat.
Storitve v zvezi s tem sporazumom opravlja Sekretariat WTO, razen v zvezi s tistimi odgovornostmi, ki so posebej določene za Tehnični odbor, za katerega opravlja storitve Sekretariat CCC.
INTERPRETATIVE NOTES
OBRAZLOŽITVENE OPOMBE
Sequential Application of Valuation Methods
Zaporedje uporabe metod vrednotenja
Articles 1 through 7 define how the customs value of imported goods is to be determined under the provisions of this Agreement.
Členi od 1 do 7 opredeljujejo določanje carinske vrednosti za uvoženo blago na podlagi določb tega sporazuma.
The methods of valuation are set out in a sequential order of application.
Metode vrednotenja so razvrščene v zaporedju glede na njihovo uporabo.
The primary method for customs valuation is defined in Article 1 and imported goods are to be valued in accordance with the provisions of this Article whenever the conditions prescribed therein are fulfilled.
Glavna metoda carinskega vrednotenja je opredeljena v 1. členu in se uvoženo blago mora vrednotiti v skladu z določbami tega člena, kadarkoli so izpolnjeni tam predpisani pogoji.
Where the customs value cannot be determined under the provisions of Article 1, it is to be determined by proceeding sequentially through the succeeding Articles to the first such Article under which the customs value can be determined.
Če carinske vrednosti ni možno ugotoviti na podlagi določb 1. člena, se ta ugotavlja z zaporedno uporabo členov, ki so za 1. členom, do prvega naslednjega, na podlagi katerega je možno določiti carinsko vrednost.
Except as provided in Article 4, it is only when the customs value cannot be determined under the provisions of a particular Article that the provisions of the next Article in the sequence can be used.
Z izjemo določbe 4. člena se lahko uporabijo določbe naslednjega člena, ki takemu členu sledijo, samo kadar carinska vrednost ni določljiva na podlagi določbe določenega člena.
If the importer does not request that the order of Articles 5 and 6 be reversed, the normal order of the sequence is to be followed.
Če uvoznik ne zahteva, da se vrstni red 5. in 6. člena zamenja, je treba slediti normalnemu zaporedju členov.
If the importer does so request but it then proves impossible to determine the customs value under the provisions of Article 6, the customs value is to be determined under the provisions of Article 5, if it can be so determined.
Če uvoznik vendarle tako zahteva, pa se izkaže, da je nemogoče določiti carinsko vrednost na podlagi določb 6. člena, se carinska vrednost ugotovi na podlagi določb 5. člena, če jo je možno ugotoviti na ta način.
Where the customs value cannot be determined under the provisions of Articles 1 through 6 it is to be determined under the provisions of Article 7.
Če carinske vrednosti ni mogoče določiti na podlagi določb 1. do 6. člena, se določi na podlagi določb 7. člena.
Use of Generally Accepted Accounting Principles
Uporaba splošno veljavnih računovodskih načel
&quot;Generally accepted accounting principles&quot; refers to the recognized consensus or substantial authoritative support within a country at a particular time as to which economic resources and obligations should be recorded as assets and liabilities, which changes in assets and liabilities should be recorded, how the assets and liabilities and changes in them should be measured, what information should be disclosed and how it should be disclosed, and which financial statements should be prepared.
”Splošno veljavna računovodska načela” se nanašajo na spoznano soglasje ali na znatno avtoritativno podporo v neki državi v določenem času v zvezi s tem, katere gospodarske resurse in obligacije je treba zapisati kot aktivo in pasivo oziroma katere spremembe v aktivi ali pasivi je treba zapisati, kako je treba meriti spremembe v aktivi in pasivi, katere informacije je treba objaviti in kako se objavljajo ter katera finančna poročila je treba pripravljati.
These standards may be broad guidelines of general application as well as detailed practices and procedures.
Ti standardi so lahko širše smernice v splošni uporabi kakor tudi podrobna praksa in postopki.
For the purposes of this Agreement, the customs administration of each Member shall utilize information prepared in a manner consistent with generally accepted accounting principles in the country which is appropriate for the Article in question.
Za namene tega sporazuma carinska uprava vsake članice uporablja informacije, ki so pripravljene na način, ki je v skladu s splošno veljavnim računovodskim načelom v državi ustrezno določenemu členu.
For example, the determination of usual profit and general expenses under the provisions of Article 5 would be carried out utilizing information prepared in a manner consistent with generally accepted accounting principles of the country of importation.
Na primer ugotavljanje običajnega dobička in splošnih izdatkov na podlagi 5. člena bi se izvedlo z uporabo informacij, ki so pripravljene na način, ki je v skladu s splošno veljavnim računovodskim načelom države uvoza.
On the other hand, the determination of usual profit and general expenses under the provisions of Article 6 would be carried out utilizing information prepared in a manner consistent with generally accepted accounting principles of the country of production.
Po drugi strani pa bi se ugotavljanje običajnega dobička in splošnih izdatkov na podlagi določb 6. člena izvedlo z uporabo informacij, ki so pripravljene na način, ki je v skladu s splošno veljavnim računovodskim načelom države proizvodnje.
As a further example, the determination of an element provided for in paragraph 1(b)(ii) of Article 8 undertaken in the country of importation would be carried out utilizing information in a manner consistent with the generally accepted accounting principles of that country.
Kot nadaljnji primer bi se ugotavljanje elementa, ki je določen v prvem (b) (ii) odstavku, 8. člena, ki obstaja v državi uvoza, izvedlo z uporabo informacij, ki so v skladu s splošno veljavnimi računovodskimi načeli te države.
Price Actually Paid or Payable
Dejansko plačana cena ali cena, ki jo je treba plačati
The price actually paid or payable is the total payment made or to be made by the buyer to or for the benefit of the seller for the imported goods.
Dejansko plačana cena ali cena, ki jo je treba plačati, je skupno plačilo kupca ali plačilo, ki ga mora kupec plačati prodajalcu ali v korist prodajalca za uvoženo blago.
The payment need not necessarily take the form of a transfer of money.
Ni nujno, da je plačilo v obliki nakazila.
Payment may be made by way of letters of credit or negotiable instruments.
Plačilo je lahko v obliki akreditiva ali prenosnih dokumentov.
Payment may be made directly or indirectly.
Plačilo je lahko neposredno ali posredno.
An example of an indirect payment would be the settlement by the buyer, whether in whole or in part, of a debt owed by the seller.
Primer posrednega plačila bi bila bodisi v celoti ali deloma poravnava dolga kupcu, ki mu ga je dolžan prodajalec.
Activities undertaken by the buyer on the buyer&apos;s own account, other than those for which an adjustment is provided in Article 8, are not considered to be an indirect payment to the seller, even though they might be regarded as of benefit to the seller.
Dejavnosti, ki jih opravi kupec na svoj lasten račun, razen tistih, za katere je treba opraviti določene prilagoditve, določene v 8. členu, ne veljajo kot posredno plačilo prodajalcu, četudi jih je možno šteti kot korist prodajalca.
The costs of such activities shall not, therefore, be added to the price actually paid or payable in determining the customs value.
Stroški takih dejavnosti se pri ugotavljanju carinske vrednosti ne smejo dodajati ceni, ki je dejansko plačana ali ki jo je treba plačati.
The customs value shall not include the following charges or costs, provided that they are distinguished from the price actually paid or payable for the imported goods:
Carinska vrednost ne sme vključevati naslednjih plačil ali stroškov pod pogojem, da so ločena od dejansko plačane cene ali cene, ki jo je treba plačati za uvoženo blago:
(a) charges for construction, erection, assembly, maintenance or technical assistance, undertaken after importation on imported goods such as industrial plant, machinery or equipment;
(a) plačila za gradnjo, postavitev, sestavo, vzdrževanje ali tehnično pomoč, ki se plačujejo za uvoženo blago po opravljenem uvozu, kot so industrijski obrat, stroji ali oprema;
(b) the cost of transport after importation;
(b) stroški prevoza po opravljenem uvozu;
(c) duties and taxes of the country of importation.
(c) carine in dajatve države uvoza.
The price actually paid or payable refers to the price for the imported goods.
Dejansko plačana cena ali cena, ki jo je treba plačati, se nanaša na ceno uvoženega blaga.
Thus the flow of dividends or other payments from the buyer to the seller that do not relate to the imported goods are not part of the customs value.
Pretok dividend ali drugih plačil od kupca k prodajalcu, ki nimajo zveze z uvoženim blagom, niso del carinske vrednosti.
Among restrictions which would not render a price actually paid or payable unacceptable are restrictions which do not substantially affect the value of the goods.
Med omejitvami, zaradi katerih dejansko plačana cena ali cena, ki jo je treba plačati, ne bi bila nesprejemljiva, so omejitve, ki bistveno ne učinkujejo na vrednost blaga.
An example of such restrictions would be the case where a seller requires a buyer of automobiles not to sell or exhibit them prior to a fixed date which represents the beginning of a model year.
Primer takih omejitev bi lahko bil, ko prodajalec od kupca avtomobilov zahteva, da jih ne prodaja ali razstavlja pred točno določenim datumom, ki pomeni začetek določenega letnika.