natgillin/translations-raw huggingface dataset:
If the sale or price is subject to some condition or consideration for which a value cannot be determined with respect to the goods being valued, the transaction value shall not be acceptable for customs purposes.
Če je prodaja ali cena odvisna od določenega pogoja ali koristi, za katero pa ni možno določiti vrednosti glede na blago, ki se vrednoti, v tem primeru transakcijska vrednost ni sprejemljiva za potrebe carinjenja.
Some examples of this include:
Nekaj takih primerov vključuje:
(a) the seller establishes the price of the imported goods on condition that the buyer will also buy other goods in specified quantities;
(a) prodajalec določi ceno za uvoženo blago pod pogojem, da bo kupec prav tako kupil drugo blago v določenih količinah;
(b) the price of the imported goods is dependent upon the price or prices at which the buyer of the imported goods sells other goods to the seller of the imported goods;
(b) cena uvoženega blaga je odvisna od cene ali cen po katerih kupec uvoženega blaga proda drugo blago prodajalcu uvoženega blaga;
(c) the price is established on the basis of a form of payment extraneous to the imported goods, such as where the imported goods are semi-finished goods which have been provided by the seller on condition that the seller will receive a specified quantity of the finished goods.
(c) cena se določi na podlagi načina plačila neodvisno od uvoženega blaga, če gre npr. za uvoženo blago, ki so polizdelki in jih je dobavil prodajalec pod pogojem, da prodajalec dobi določeno količino dokončanega blaga.
However, conditions or considerations relating to the production or marketing of the imported goods shall not result in rejection of the transaction value.
Pogoji ali koristi v zvezi s proizvodnjo ali trženjem uvoženega blaga ne smejo imeti za rezultat zavrnitev transakcijske vrednosti.
For example, the fact that the buyer furnishes the seller with engineering and plans undertaken in the country of importation shall not result in rejection of the transaction value for the purposes of Article 1. Likewise, if the buyer undertakes on the buyer&apos;s own account, even though by agreement with the seller, activities relating to the marketing of the imported goods, the value of these activities is not part of the customs value nor shall such activities result in rejection of the transaction value.
Na primer, če kupec priskrbi prodajalcu inženiring in načrte v državi uvoza, to ne sme imeti za posledico zavrnitev transakcijske vrednosti za namene 1. člena. Podobno, če kupec v dogovoru s prodajalcem prevzame na svoj račun dejavnosti, ki se nanašajo na trženje uvoženega blaga, vrednost teh dejavnosti ni del carinske vrednosti niti ne morejo take dejavnosti imeti za posledico zavrnitev transakcijske vrednosti.
Paragraphs 2(a) and 2(b) provide different means of establishing the acceptability of a transaction value.
Drugi (a) odstavek in drugi (b) odstavek omogočata različne načine ugotavljanja sprejemljivosti transakcijske vrednosti.
Paragraph 2(a) provides that where the buyer and the seller are related, the circumstances surrounding the sale shall be examined and the transaction value shall be accepted as the customs value provided that the relationship did not influence the price.
Drugi (a) odstavek določa, če sta kupec in prodajalec v razmerju, se morajo preveriti okoliščine v zvezi s prodajo, transakcijska vrednost pa se sprejme kot carinska vrednost pod pogojem, da razmerje ni vplivalo na ceno.
It is not intended that there should be an examination of the circumstances in all cases where the buyer and the seller are related.
Ni namenjeno, da se okoliščine preverjajo v vseh primerih, v katerih sta kupec in prodajalec v razmerju.
Such examination will only be required where there are doubts about the acceptability of the price.
Taka preverjanja se opravijo zgolj tedaj, kadar obstajajo dvomi o sprejemljivosti cene.
Where the customs administration have no doubts about the acceptability of the price, it should be accepted without requesting further information from the importer.
Če carinska uprava ne dvomi o sprejemljivosti cene, se ta sprejme brez nadaljnjih zahtev po informacijah od uvoznika.
For example, the customs administration may have previously examined the relationship, or it may already have detailed information concerning the buyer and the seller, and may already be satisfied from such examination or information that the relationship did not influence the price.
Na primer, carinska uprava je lahko že prej preverjala razmerja ali pa že ima podrobne informacije v zvezi s kupcem in prodajalcem, in se je že na podlagi takih preverjanj ali informacij zadovoljila, da razmerje ni vplivalo na ceno.
Where the customs administration is unable to accept the transaction value without further inquiry, it should give the importer an opportunity to supply such further detailed information as may be necessary to enable it to examine the circumstances surrounding the sale.
Če carinska uprava ne more sprejeti transakcijske vrednosti brez nadaljnjih preverjanj, tedaj mora dati uvozniku možnost, da po potrebi zagotovi take nadaljnje informacije, ki ji omogočajo, da preveri okoliščine v zvezi s prodajo.
In this context, the customs administration should be prepared to examine relevant aspects of the transaction, including the way in which the buyer and seller organize their commercial relations and the way in which the price in question was arrived at, in order to determine whether the relationship influenced the price.
Na tej podlagi mora biti carinska uprava pripravljena preverjati ustrezne vidike transakcije, vključno z načinom, kako kupec in prodajalec organizirata medsebojne trgovinske odnose, in načinom, kako je oblikovana zadevna cena, z namenom, da ugotovi, ali je razmerje vplivalo na ceno.
Where it can be shown that the buyer and seller, although related under the provisions of Article 15, buy from and sell to each other as if they were not related, this would demonstrate that the price had not been influenced by the relationship.
Če je možno prikazati, četudi sta kupec in prodajalec v razmerju na podlagi določb 15. člena, da kupujeta in prodajata drug drugemu, kot da ne bi bila v razmerju, tak primer kaže, da cena ni bila pod vplivom razmerja.
As an example of this, if the price had been settled in a manner consistent with the normal pricing practices of the industry in question or with the way the seller settles prices for sales to buyers who are not related to the seller, this would demonstrate that the price had not been influenced by the relationship.
Na primer, če je cena dogovorjena v skladu z normalno prakso oblikovanja cen v določeni industriji ali na način, ki ga kupec uporablja za oblikovanje cen pri prodaji kupcem, ki niso v razmerju sprodajalcem, to kaže na to, da cena ni bila pod vplivom razmerja.
As a further example, where it is shown that the price is adequate to ensure recovery of all costs plus a profit which is representative of the firm&apos;s overall profit realized over a representative period of time (e.g. on an annual basis) in sales of goods of the same class or kind, this would demonstrate that the price had not been influenced.
Kot nadaljnji primer, če se prikaže, da cena zadostuje za nadomestilo vseh stroškov z dodatkom dobička, ki je primerljiv s celotnim dobičkom, ki ga je podjetje ustvarilo v določenem primerljivem obdobju (npr. na letni osnovi) pri prodaji blaga istega razreda ali vrste, bi kazalo, da ni bilo vpliva na ceno.
Paragraph 2(b) provides an opportunity for the importer to demonstrate that the transaction value closely approximates to a &quot;test&quot; value previously accepted by the customs administration and is therefore acceptable under the provisions of Article 1. Where a test under paragraph 2(b) is met, it is not necessary to examine the question of influence under paragraph 2(a).
Drugi (b) odstavek omogoča uvozniku, da prikaže da je transakcijska vrednost zelo blizu “preizkusni” vrednosti, ki jo je že prej sprejela carinska uprava, ter je zato sprejemljiva na podlagi določb 1. člena. Če je preizkus v skladu z drugim (b) odstavkom pozitiven, ni treba obravnavati vprašanja vplivov v skladu z drugim (a) odstavkom.
If the customs administration has already sufficient information to be satisfied, without further detailed inquiries, that one of the tests provided in paragraph 2(b) has been met, there is no reason for it to require the importer to demonstrate that the test can be met.
Če ima carinska uprava že dovolj informacij, da je lahko brez nadaljnjih podrobnih preverjanj zadovoljna, da je eden od preizkusov, ki so določeni v drugem (b) odstavku pozitiven, tedaj ni razloga, da od uvoznika zahteva, da dokaže izpolnjevanje preizkusnih pogojev.
In paragraph 2(b) the term &quot;unrelated buyers&quot; means buyers who are not related to the seller in any particular case.
V drugem (b) odstavku se izraz “kupci, ki niso v razmerju” nanaša na kupce, ki niso v nobenem določenem primeru v razmerju s prodajalcem.
A number of factors must be taken into consideration in determining whether one value &quot;closely approximates&quot; to another value.
Treba je upoštevati določeno število dejavnikov, da bi ugotovili ali je ena vrednost “zelo blizu” drugi vrednosti.
These factors include the nature of the imported goods, the nature of the industry itself, the season in which the goods are imported, and, whether the difference in values is commercially significant.
Ti dejavniki vključujejo naravo uvoženega blaga, naravo industrije same, sezono, v kateri se blago uvaža, in ali je razlika v vrednosti trgovinsko pomembna.
Since these factors may vary from case to case, it would be impossible to apply a uniform standard such as a fixed percentage, in each case.
Ker se lahko ti dejavniki razlikujejo od primera do primera, je nemogoče uporabljati enoten standard, kot na primer fiksen odstotek za vsak primer.
For example, a small difference in value in a case involving one type of goods could be unacceptable while a large difference in a case involving another type of goods might be acceptable in determining whether the transaction value closely approximates to the &quot;test&quot; values set forth in paragraph 2(b) of Article 1.
Na primer, majhna razlika v vrednosti je lahko nesprejemljiva za eno vrsto blaga, medtem ko je lahko velika razlika v primeru drugega blaga sprejemljiva pri določanju, ali je transakcijska vrednost zelo blizu “preizkusni” vrednosti, ki je predvidena v drugem (b) odstavku 1. člena.
In applying Article 2, the customs administration shall, wherever possible, use a sale of identical goods at the same commercial level and in substantially the same quantities as the goods being valued.
Pri uporabi 2. člena mora carinska uprava, kjerkoli je možno, uporabiti prodajo enakega blaga na enaki trgovinski ravni in v pretežno enakih količinah kot blago, ki se vrednoti.
Where no such sale is found, a sale of identical goods that takes place under any one of the following three conditions may be used:
Če taka prodaja ne obstaja, je možno uporabiti prodajo, do katere pride pod enim izmed teh treh pogojev:
(a) a sale at the same commercial level but in different quantities;
(a) prodaja na enaki trgovinski ravni, vendar v drugačnih količinah;
(b) a sale at a different commercial level but in substantially the same quantities; or
(b) prodaja na drugačni trgovinski ravni, vendar v pretežno enakih količinah; ali
(c) a sale at a different commercial level and in different quantities.
(c) prodaja na drugačni trgovinski ravni in v drugačnih količinah.
Having found a sale under any one of these three conditions adjustments will then be made, as the case may be, for:
Če se ugotovi prodaja na podlagi kateregakoli od teh treh pogojev, se od primera do primera opravijo prilagoditve samo glede:
(a) quantity factors only;
(a) količinskih dejavnikov;
(b) commercial level factors only; or
(b) dejavnikov trgovinske ravni; ali
(c) both commercial level and quantity factors.
(c) trgovinske ravni in količinskih dejavnikov.
The expression &quot;and/or&quot; allows the flexibility to use the sales and make the necessary adjustments in any one of the three conditions described above.
Izraz “in/ali” omogoča prožnost pri uporabi prodaje in pri opravljanju potrebnih prilagoditev pri kateremkoli od treh zgoraj navedenih pogojev.
For the purposes of Article 2, the transaction value of identical imported goods means a customs value, adjusted as provided for in paragraphs 1(b) and 2, which has already been accepted under Article 1.
Za namene 2. člena pomeni transakcijska vrednost enakega uvoženega blaga carinsko vrednost, ki je usklajena, kot je določeno v prvem (b) in drugem odstavku, ter je že bila sprejeta na podlagi 1. člena.
A condition for adjustment because of different commercial levels or different quantities is that such adjustment, whether it leads to an increase or a decrease in the value, be made only on the basis of demonstrated evidence that clearly establishes the reasonableness and accuracy of the adjustments, e.g. valid price lists containing prices referring to different levels or different quantities.
Pogoj za prilagajanje zaradi različnih trgovinskih ravni ali različnih količin, bodisi da vodi k povečanju ali zmanjšanju vrednosti, je, da je tako prilagajanje možno samo na podlagi predloženih dokazil, ki jasno kažejo na upravičenost in točnost prilagoditev, npr. veljavni ceniki, ki vsebujejo cene, ki se nanašajo na različne ravni ali različne količine.
As an example of this, if the imported goods being valued consist of a shipment of 10 units and the only identical imported goods for which a transaction value exists involved a sale of 500 units, and it is recognized that the seller grants quantity discounts, the required adjustment may be accomplished by resorting to the seller&apos;s price list and using that price applicable to a sale of 10 units.
Na primer, če je uvoženo blago, ki se vrednoti, sestavljeno iz 10 enot in če je edino enako uvoženo blago, za katero obstaja transakcijska vrednost, prodano v količini 500 enot, če je hkrati ugotovljeno, da prodajalec daje količinske popuste, tedaj je možno doseči potrebno prilagoditev z uporabo prodajalčevega cenika ter z uporabo take cene, ki je uporabna za prodajo 10 enot.
This does not require that a sale had to have been made in quantities of 10 as long as the price list has been established as being bona fide through sales at other quantities.
To ne pomeni, da je morala bili opravljena prodaja v količini 10 enot, če je ugotovljeno, da je cenik bona fide pri prodajah v drugačnih količinah.
In the absence of such an objective measure, however, the determination of a customs value under the provisions of Article 3 is not appropriate.
Če pa takega objektivnega merila ni, tedaj ugotavljanje carinske vrednosti na podlagi določb 2. člena ni ustrezno.
In applying Article 3, the customs administration shall, wherever possible, use a sale of similar goods at the same commercial level and in substantially the same quantities as the goods being valued.
Pri uporabi 3. člena mora carinska uprava, kadarkoli je možno, uporabiti prodajo podobnega blaga na enaki trgovinski ravni in v pretežno enakih količinah kot blago, ki se vrednoti.
Where no such sale is found, a sale of similar goods that takes place under any one of the following three conditions may be used:
Če taka prodaja ne obstaja, je možno uporabiti prodajo, ki je opravljena v okviru enega izmed teh treh pogojev:
For the purpose of Article 3, the transaction value of similar imported goods means a customs value, adjusted as provided for in paragraphs 1(b) and 2, which has already been accepted under Article 1.
Za namene 3. člena pomeni transakcijska vrednost podobnega uvoženega blaga carinsko vrednost, ki je prilagojena, kot je določeno v prvem (b) in drugem odstavku, ter je že bila sprejeta na podlagi 1. člena.
A condition for adjustment because of different commercial levels or different quantities is that such adjustment, whether it leads to an increase or a decrease in the value, be made only on the basis of demonstrated evidence that clearly establishes the reasonableness and accuracy of the adjustment, e.g. valid price lists containing prices referring to different levels or different quantities.
Pogoj za prilagajanje zaradi različnih trgovinskih ravni ali različnih količin, bodisi da vodi k povečanju ali zmanjšanju vrednosti, je, da je tako prilagajanje možno samo na podlagi predloženih dokazil, ki jasno kažejo na upravičenost in točnost prilagoditev, npr. veljavni ceniki, ki vsebujejo cene, ki se nanašajo na različne ravni ali različne količine.
As an example of this, if the imported goods being valued consist of a shipment of 10 units and the only similar imported goods for which a transaction value exists involved a sale of 500 units, and it is recognized that the seller grants quantity discounts, the required adjustment may be accomplished by resorting to the seller&apos;s price list and using that price applicable to a sale of 10 units.
Na primer, če je uvoženo blago, ki se vrednoti, sestavljeno iz 10 enot in če je edino podobno uvoženo blago, za katero obstaja transakcijska vrednost, prodano v količini 500 enot, če je hkrati ugotovljeno, da prodajalec priznava količinske popuste, tedaj je možno doseči potrebno prilagoditev z uporabo prodajalčevega cenika ter z uporabo take cene, ki je uporabna za prodajo 10 enot.
The term &quot;unit price at which... goods are sold in the greatest aggregate quantity&quot; means the price at which the greatest number of units is sold in sales to persons who are not related to the persons from whom they buy such goods at the first commercial level after importation at which such sales take place.
Izraz “cena enote, po kateri se... blago prodaja v največji agregirani količini” pomeni ceno, po kateri je največje število enot prodanih v prodaji osebam, ki niso v razmerju z osebami, od katerih kupujejo tako blago na prvi trgovinski ravni po uvozu, na kateri se taka prodaja opravi.
As an example of this, goods are sold from a price list which grants favourable unit prices for purchases made in larger quantities.
Na primer, blago je prodano na podlagi cenika, ki priznava ugodnejše cene za enoto za nakupe v večjih količinah.
The greatest number of units sold at a price is 80; therefore, the unit price in the greatest aggregate quantity is 90.
Največje število enot, prodanih po določeni ceni, je 80; torej je cena za enoto na podlagi največje agregirane količine 90.
As another example of this, two sales occur.
Drugi primer tega je, ko nastaneta dve prodaji.
In the first sale 500 units are sold at a price of 95 currency units each.
V prvi prodaji je prodanih 500 enot po ceni 95 denarnih enot za vsako enoto.
In the second sale 400 units are sold at a price of 90 currency units each.
V drugi prodaji je prodanih 400 enot po ceni 90 denarnih enot za vsako enoto.
In this example, the greatest number of units sold at a particular price is 65; therefore, the unit price in the greatest aggregate quantity is 90.
V tem primeru je največje število prodanih enot po določeni ceni 65; torej je cena za enoto za največjo agregirano količino 90.
A third example would be the following situation where various quantities are sold at various prices.
Tretji primer je naslednji položaj, v katerem so prodane različne količine po različnih cenah.
Any sale in the importing country, as described in paragraph 1 above, to a person who supplies directly or indirectly free of charge or at reduced cost for use in connection with the production and sale for export of the imported goods any of the elements specified in paragraph 1(b) of Article 8, should not be taken into account in establishing the unit price for the purposes of Article 5.
Za kakršnokoli prodajo v državi uvoza, kot je opisana v prvem odstavku zgoraj, osebi, ki neposredno ali posredno dobavlja blago brezplačno ali ob znižani ceni za uporabo v proizvodnji in za prodajo za izvoz uvoženega blaga, se pri ugotavljanju cene za enoto za namene 5. člena ne upošteva noben element, ki je določen v prvem (b) odstavku 8.člena
It should be noted that &quot;profit and general expenses&quot; referred to in paragraph 1 of Article 5 should be taken as a whole.
Treba se je zavedati, da je treba “dobiček in splošne izdatke”, na katere se nanaša prvi odstavek 5. člena, obravnavati kot celoto.
The figure for the purposes of this deduction should be determined on the basis of information supplied by or on behalf of the importer unless the importer&apos;s figures are inconsistent with those obtained in sales in the country of importation of imported goods of the same class or kind.
Znesek v zvezi s tem odbitkom je treba ugotoviti na podlagi informacij, ki jih da uvoznik ali pa so dane v njegovem imenu, razen če uvoznikovi zneski niso v skladu s tistimi, ki so razvidni iz prodaj v državi uvoza za uvoženo blago enakega razreda ali vrste.
Where the importer&apos;s figures are inconsistent with such figures, the amount for profit and general expenses may be based upon relevant information other than that supplied by or on behalf of the importer.
Če uvoznikovi zneski niso v skladu s temi zneski, je možno znesek dobička in splošnih izdatkov utemeljevati na ustreznih informacijah, ki ne izvirajo od uvoznika ali so dane v njegovem imenu.
The &quot;general expenses&quot; include the direct and indirect costs of marketing the goods in question.
”Splošni izdatki” vključujejo neposredne in posredne stroške trženja določenega blaga.
Local taxes payable by reason of the sale of the goods for which a deduction is not made under the provisions of paragraph 1(a)(iv) of Article 5 shall be deducted under the provisions of paragraph 1(a)(i) of Article 5.
Lokalne dajatve, ki se plačujejo v zvezi s prodajo blaga, za katere v smislu določb prvega (a) (iv) odstavka 5. člena ni opravljen odbitek, se odbijejo v okviru določb prvega (a) (i) odstavka 5. člena.
In determining either the commissions or the usual profits and general expenses under the provisions of paragraph 1 of Article 5, the question whether certain goods are &quot;of the same class or kind&quot; as other goods must be determined on a case-by-case basis by reference to the circumstances involved.
Pri ugotavljanju bodisi provizij ali običajnega dobička in splošnih izdatkov v okviru določb prvega odstavka 5. člena se vprašanje, ali je določeno blago “enakega razreda ali vrste” kot drugo blago, rešuje od primera do primera glede na določene okoliščine.
Sales in the country of importation of the narrowest group or range of imported goods of the same class or kind, which includes the goods being valued, for which the necessary information can be provided, should be examined.
V državi uvoza je treba proučiti prodajo najožje skupine ali vrste uvoženega blaga enakega razreda ali vrste, ki vključuje blago, ki se vrednoti, za katero je možno pridobiti potrebne informacije.
For the purposes of Article 5, &quot;goods of the same class or kind&quot; includes goods imported from the same country as the goods being valued as well as goods imported from other countries.
Za namene 5. člena “blago enakega razreda ali vrste” vključuje uvoženo blago iz iste države kakor blago, ki se vrednoti, kakor tudi blago, ki je uvoženo iz drugih držav.
For the purposes of paragraph 1(b) of Article 5, the &quot;earliest date&quot; shall be the date by which sales of the imported goods or of identical or similar imported goods are made in sufficient quantity to establish the unit price.
Za namene prvega (b) odstavka 5. člena je “najzgodnejši datum” datum, do katerega se opravi prodaja uvoženega blaga ali enakega ali podobnega blaga v zadostni količini, da je možno ugotoviti ceno za enoto.
Where the method in paragraph 2 of Article 5 is used, deductions made for the value added by further processing shall be based on objective and quantifiable data relating to the cost of such work.
Če se uporabi metoda drugega odstavka 5. člena, morajo odbitki za dodano vrednost na podlagi nadaljnje predelave temeljiti na objektivnih in količinsko opredeljivih podatkih, ki se nanašajo na stroške takega dela.