natgillin/translations-raw huggingface dataset:
The Customs shall require the lodgment of the original Goods declaration and only the minimum number of copies necessary.
Carina zahteva vložitev izvirnika deklaracije blaga in le najmanjše potrebno število izvodov.
(b) Documents supporting the Goods declaration
(b) Dokumenti, ki se priložijo deklaraciji blaga
In support of the Goods declaration the Customs shall require only those documents necessary to permit control of the operation and to ensure that all requirements relating to the application of Customs law have been complied with.
Carina zahteva, da se priložijo le tisti dokumenti, ki so potrebni zato, da se omogoči nadzor nad dejanjem in zagotovi izpolnitev vseh zahtev v zvezi z uporabo carinske zakonodaje.
Where certain supporting documents cannot be lodged with the Goods declaration for reasons deemed valid by the Customs, they shall allow production of those documents within a specified period.
Kadar določenih dokumentov, ki se priložijo, iz razlogov, ki jih carina šteje za utemeljene, ni mogoče vložiti skupaj s deklaracijo blaga, se dovoli naknadna predložitev teh dokumentov v določenem roku.
The Customs shall permit the lodgment of supporting documents by electronic means.
Carina dovoli vložitev dokumentov, ki se priložijo, po elektronski poti.
The Customs shall not require a translation of the particulars of supporting documents except when necessary to permit processing of the Goods declaration.
Carina ne zahteva prevoda posameznih podatkov v dokumentih, ki se priložijo, razen če je to potrebno za obdelavo deklaracije blaga.
Lodgment, registration and checking of the goods declaration
Vložitev, sprejem in preverjanje deklaracije blaga
The Customs shall permit the lodging of the Goods declaration at any designated Customs office.
Carina dovoli vložitev deklaracije blaga pri katerem koli za to določenem carinskem uradu.
The Customs shall permit the lodging of the Goods declaration by electronic means.
Carina dovoli vložitev deklaracije blaga po elektronski poti.
The Goods declaration shall be lodged during the hours designated by the Customs.
Deklaracija blaga se vloži med urami, ki jih določi carina.
Where national legislation lays down a time limit for lodging the Goods declaration, the time allowed shall be sufficient to enable the declarant to complete the Goods declaration and to obtain the supporting documents required.
Kadar notranja zakonodaja določa rok za vložitev deklaracije blaga, mora biti dovoljeni rok zadosten, da deklarantu omogoči izpolnitev deklaracije blaga in pridobitev zahtevanih dokumentov, ki se priložijo.
At the request of the declarant and for reasons deemed valid by the Customs, the latter shall extend the time limit prescribed for lodging the Goods declaration.
Na zahtevo deklaranta in iz razlogov, ki jih carina šteje za utemeljene, carina podaljša predpisani rok za vložitev deklaracije blaga.
National legislation shall make provision for the lodging and registering or checking of the Goods declaration and supporting documents prior to the arrival of the goods.
Z notranjo zakonodajo se predvidi vložitev in sprejem ali preverjanje deklaracije blaga in dokumentov, ki se priložijo, pred prispetjem blaga.
When the Customs cannot register the Goods declaration, they shall state the reasons to the declarant.
Če carina ne more sprejeti deklaracije blaga, deklarantu navede razloge.
The Customs shall permit the declarant to amend the Goods declaration that has already been lodged, provided that when the request is received they have not begun to check the Goods declaration or to examine the goods.
Carina dovoli deklarantu, da spremeni že vloženo deklaracijo blaga, če ob prejemu zahteve za spremembo še ni začela preverjati deklaracije ali pregledovati blaga.
The Customs shall permit the declarant to amend the Goods declaration if a request is received after checking of the Goods declaration has commenced, if the reasons given by the declarant are deemed valid by the Customs.
Če carina prejme zahtevo po tem, ko je že začela preverjati deklaracijo blaga, deklarantu dovoli, da jo spremeni, če razloge, ki jih navede deklarant, šteje za utemeljene.
The declarant shall be allowed to withdraw the Goods declaration and apply for another Customs procedure, provided that the request to do so is made to the Customs before the goods have been released and that the reasons are deemed valid by the Customs.
Deklarantu se dovoli, da umakne deklaracijo blaga in zaprosi za drug carinski postopek, če tako zahtevo predloži carini pred prepustitvijo blaga in carina razloge za to šteje za utemeljene.
Checking the Goods declaration shall be effected at the same time or as soon as possible after the Goods declaration is registered.
Preverjanje deklaracije blaga se opravi ob sprejemu deklaracije blaga ali po njem, takoj ko je mogoče.
For the purpose of checking the Goods declaration, the Customs shall take only such action as they deem essential to ensure compliance with Customs law.
Zaradi preverjanja deklaracije blaga carina opravi le tista dejanja, ki jih šteje za bistvena za zagotovitev skladnosti s carinsko zakonodajo.
Special procedures for authorized persons
Posebni postopki za pooblaščene osebe
For authorized persons who meet criteria specified by the Customs, including having an appropriate record of compliance with Customs requirements and a satisfactory system for managing their commercial records, the Customs shall provide for:
Pooblaščenim osebam, ki izpolnjujejo pogoje, ki jih določi carina, vključno s tem, da so pri dosedanjem poslovanju ravnale v skladu s carinskimi zahtevami ter da imajo zadovoljive sisteme za vodenje evidenc o poslovanju, carina zagotovi:
release of the goods on the provision of the minimum information necessary to identify the goods and permit the subsequent completion of the final Goods declaration;
prepustitev blaga ob predložitvi najmanjšega števila informacij, potrebnih za prepoznavanje blaga, in dovoli naknadno vložitev dokončne deklaracije blaga,
clearance of the goods at the declarant&apos;s premises or another place authorised by the Customs; and, in addition, to the extent possible, other special procedures such as:
carinjenje blaga v poslovnih prostorih deklaranta ali na drugem mestu, ki ga določi carina, in poleg tega v največji možni meri druge posebne postopke, kot so:
allowing a single Goods declaration for all imports or exports in a given period where goods are imported or exported frequently by the same person;
možnost vložitve ene same deklaracije blaga za ves uvoz ali izvoz v določenem obdobju, kadar blago pogosto uvaža ali izvaža ista oseba,
use of the authorized persons&apos; commercial records to self-assess their duty and tax liability and, where appropriate, to ensure compliance with other Customs requirements;
uporaba poslovnih evidenc pooblaščene osebe za lasten izračun dajatev in davkov, ki jih je treba plačati, in kadar je to primerno, za zagotovitev skladnosti z drugimi carinskimi zahtevami,
allowing the lodgment of the Goods declaration by means of an entry in the records of the authorized person to be supported subsequently by a supplementary Goods declaration.
možnost vložitve deklaracije blaga na podlagi vpisa v evidence pooblaščene osebe z naknadno vložitvijo dopolnilne deklaracije blaga.
(a) Time required for examination of goods
(a) Čas, potreben za pregled blaga
When the Customs decide that goods declared shall be examined, this examination shall take place as soon as possible after the Goods declaration has been registered.
Če se carina odloči za pregled deklariranega blaga, se pregled opravi v čim krajšem možnem času po sprejemu deklaracije blaga.
When scheduling examinations, priority shall be given to the examination of live animals and perishable goods and to other goods which the Customs accept are urgently required.
Pri določanju urnika pregledov carina daje prednost pregledu živih živali in hitro pokvarljivega blaga ter drugega blaga, katerega pregled je po mnenju carine nujno treba čim prej opraviti.
If the goods must be inspected by other competent authorities and the Customs also schedules an examination, the Customs shall ensure that the inspections are co-ordinated and, if possible, carried out at the same time.
Če morajo blago pregledati drugi pristojni organi in tudi carina predvidi pregled, mora zagotoviti usklajenost pregledov in po možnosti sočasno izvedbo pregledov.
(b) Presence of the declarant at examination of goods
(b) Prisotnost deklaranta pri pregledu blaga
The Customs shall consider requests by the declarant to be present or to be represented at the examination of the goods.
Carina obravnava zahteve deklaranta glede njegove prisotnosti ali prisotnosti njegovega zastopnika pri pregledu blaga.
Such requests shall be granted unless exceptional circumstances exist.
Razen v izjemnih okoliščinah carina takšnim zahtevam ugodi.
If the Customs deem it useful, they shall require the declarant to be present or to be represented at the examination of the goods to give them any assistance necessary to facilitate the examination.
Carina lahko, če to šteje za koristno, zahteva od deklaranta, da je sam ali njegov zastopnik prisoten pri pregledu blaga, zato da ji zagotovi vso pomoč, potrebno za olajšanje pregleda.
(c) Sampling by the Customs
(c) Odvzem vzorcev, ki ga opravi carina
Samples shall be taken only where deemed necessary by the Customs to establish the tariff description and/or value of goods declared or to ensure the application of other provisions of national legislation.
Vzorci se odvzamejo samo, če to carina šteje za potrebno zaradi preverjanja tarifnega poimenovanja in/ali vrednosti deklariranega blaga ali zaradi zagotavljanja uporabe drugih določb notranje zakonodaje.
Samples drawn shall be as small as possible.
Vzorci se odvzamejo v čim manjših količinah.
The Customs shall not impose substantial penalties for errors where they are satisfied that such errors are inadvertent and that there has been no fraudulent intent or gross negligence.
Carina napak ne kaznuje z občutnimi denarnimi kaznimi, če se prepriča, da gre za nenamerne napake in ne za goljufiv namen ali hudo malomarnost.
Where they consider it necessary to discourage a repetition of such errors, a penalty may be imposed but shall be no greater than is necessary for this purpose.
Če to šteje za potrebno zaradi preprečevanja ponavljanja takšnih napak, lahko naloži denarno kazen, ki pa ne sme biti višja, kot je potrebno za ta namen.
Release of goods
Prepustitev blaga
Goods declared shall be released as soon as the Customs have examined them or decided not to examine them, provided that:
Deklarirano blago se prepusti takoj, ko ga je carina pregledala ali ko se je odločila, da ga ne bo pregledala, če:
no offence has been found;
ni odkrita nobena kršitev,
the import or export license or any other documents required have been acquired;
so pridobljena vsa potrebna uvozna ali izvozna dovoljenja ali drugi dokumenti,
all permits relating to the procedure concerned have been acquired, and
so pridobljena vsa dovoljenja v zvezi z izvedbo zadevnega postopka in
any duties and taxes have been paid or that appropriate action has been taken to ensure their collection.
so plačane vse dajatve in davki ali če so izvedeni ustrezni ukrepi za zagotovitev plačila le-teh.
If the Customs are satisfied that the declarant will subsequently accomplish all the formalities in respect of clearance they shall release the goods, provided that the declarant produces a commercial or official document giving the main particulars of the consignment concerned and acceptable to the Customs, and that security, where required, has been furnished to ensure collection of any applicable duties and taxes.
Carina prepusti blago, če se prepriča, da bo deklarant naknadno opravil vse formalnosti v zvezi s carinjenjem, pod pogojem, da deklarant predloži za carino sprejemljiv komercialni ali uradni dokument z osnovnimi podatki o zadevni pošiljki in če je bilo, kadar je to potrebno, predloženo zavarovanje za zagotovitev pobiranja predpisanih dajatev in davkov.
When the Customs decide that they require laboratory analysis of samples, detailed technical documents or expert advice, they shall release the goods before the results of such examination are known, provided that any security required has been furnished and provided they are satisfied that the goods are not subject to prohibitions or restrictions.
Kadar se carina odloči, da potrebuje laboratorijske analize vzorcev, natančne tehnične dokumente ali izvedenska mnenja, blago prepusti, preden so znani rezultati takšnih pregledov, če je bilo predloženo kakršno koli potrebno zavarovanje in če se prepriča, da za blago ne veljajo prepovedi ali omejitve.
When an offence has been detected, the Customs shall not wait for the completion of administrative or legal action before they release the goods, provided that the goods are not liable to confiscation or forfeiture or to be needed as evidence at some later stage and that the declarant pays the duties and taxes and furnishes security to ensure collection of any additional duties and taxes and of any penalties which may be imposed.
Kadar se ugotovi kršitev, carina blago prepusti, preden je dokončano upravno ali pravno dejanje, pod pogojem, da za blago ni predpisan zaseg ali odvzem ali blago ni potrebno kot dokaz v nadaljnjem postopku in da deklarant plača dajatve in davke ter predloži zavarovanje za zagotovitev pobiranja kakršnih koli dodatnih dajatev in davkov ter denarnih kazni, ki so lahko naložene.
Abandonment or destruction of goods
Odstop ali uničenje blaga
When goods have not yet been released for home use or when they have been placed under another Customs procedure, and provided that no offence has been detected, the person concerned shall not be required to pay the duties and taxes or shall be entitled to repayment thereof:
Če blago še ni bilo sproščeno v domačo porabo ali če je bil zanj uveden drug carinski postopek ter pod pogojem, da ni bil odkrit prekršek, se od zadevne osebe ne zahteva plačilo dajatev in davkov ali pa je upravičena do povračila le-teh:
when, at his request, such goods are abandoned to the Revenue or destroyed or rendered commercially valueless under Customs control, as the Customs may decide.
če se blago na njeno zahtevo odstopi v korist proračuna ali uniči ali razvrednoti za komercialne namene pod carinsko kontrolo, odvisno od odločitve carine.
Any costs involved shall be borne by the person concerned;
Vse s tem povezane stroške krije zadevna oseba,
when such goods are destroyed or irrecoverably lost by accident or force majeure, provided that such destruction or loss is duly established to the satisfaction of the Customs;
če se blago uniči ali nepovratno izgubi zaradi nesreče ali višje sile, pod pogojem, da se takšno uničenje ali izguba carini v zadostni meri pravilno utemelji,
on shortages due to the nature of the goods when such shortages are duly established to the satisfaction of the Customs.
za primanjkljaje, ki so posledica narave blaga, pod pogojem, da se takšni primanjkljaji carini v zadostni meri pravilno utemeljijo.
Any waste or scrap remaining after destruction shall be liable, if taken into home use or exported, to the duties and taxes that would be applicable to such waste or scrap imported or exported in that state.
Za odpadke ali ostanke, ki preostanejo po uničenju, je ob vnosu v domačo porabo ali izvozu treba plačati dajatve in davke, ki bi jih bilo treba plačati ob uvozu ali izvozu odpadkov ali ostankov v takem stanju.
When the Customs sell goods which have not been declared within the time allowed or could not be released although no offence has been discovered, the proceeds of the sale, after deduction of any duties and taxes and all other charges and expenses incurred, shall be made over to those persons entitled to receive them or, when this is not possible, held at their disposal for a specified period.
Če carina blago, ki ni bilo deklarirano v predpisanem roku, ali blago, ki ga ni bilo mogoče prepustiti, čeprav ni bil odkrit noben prekršek, proda, se izkupiček od prodaje po odbitku dajatev in davkov ter vseh drugih taks in izdatkov, ki so nastali, izplača osebam, ki so do njega upravičene, ali če to ni mogoče, se ta izkupiček hrani določen čas, v katerem jim je na razpolago.
DUTIES AND TAXES
DAJATVE IN DAVKI
A. ASSESSMENT, COLLECTION AND PAYMENT OF DUTIES AND TAXES
A. OBRAČUN, POBIRANJE IN PLAČILO DAJATEV IN DAVKOV
National legislation shall define the circumstances when liability to duties and taxes is incurred.
Z notranjo zakonodajo se določijo okoliščine, v katerih nastane obveznost plačila dajatev in davkov.
The time period within which the applicable duties and taxes are assessed shall be stipulated in national legislation.
Z notranjo zakonodajo se določi rok za obračun predpisanih dajatev in davkov.
The assessment shall follow as soon as possible after the Goods declaration is lodged or the liability is otherwise incurred.
Obračun se opravi čim prej po vložitvi deklaracije blaga ali po tem, ko je obveznost plačila nastala na drug način.
The factors on which the assessment of duties and taxes is based and the conditions under which they are determined shall be specified in national legislation.
Z notranjo zakonodajo se opredelijo dejavniki, ki so podlaga za obračun dajatev in davkov ter pogoji za njihovo določanje.
The rates of duties and taxes shall be set out in official publications.
Stopnje dajatev in davkov se objavijo v uradnih publikacijah.
National legislation shall specify the point in time to be taken into consideration for the purpose of determining the rates of duties and taxes.
Z notranjo zakonodajo se določi trenutek, ki ga je treba upoštevati pri določitvi stopenj dajatev in davkov.
National legislation shall specify the methods that may be used to pay the duties and taxes.
Z notranjo zakonodajo se določijo možni načini plačila dajatev in davkov.
National legislation shall specify the person(s) responsible for the payment of duties and taxes.
Z notranjo zakonodajo se določijo oseba oziroma osebe, ki so odgovorne za plačilo dajatev in davkov.
National legislation shall determine the due date and the place where payment is to be made.
Z notranjo zakonodajo se določita datum zapadlosti in kraj plačila.
When national legislation specifies that the due date may be after the release of the goods, that date shall be at least ten days after the release.
Če se z notranjo zakonodajo določi, da je lahko datum zapadlosti plačila po prepustitvi blaga, mora biti ta datum določen tako, da nastopi vsaj deset dni po prepustitvi.
No interest shall be charged for the period between the date of release and the due date.
Za obdobje med datumom prepustitve blaga in datumom zapadlosti se obresti ne zaračunajo.
National legislation shall specify the period within which the Customs may take legal action to collect duties and taxes not paid by the due date.
Z notranjo zakonodajo se določi rok, v katerem lahko carina sprejme z zakonom določene ukrepe za izterjavo dajatev in davkov, ki niso bili pobrani do datuma zapadlosti.
National legislation shall determine the rate of interest chargeable on amounts of duties and taxes that have not been paid by the due date and the conditions of application of such interest.
Z notranjo zakonodajo se določijo obrestna mera, po kateri se zaračunajo obresti na znesek dajatev in davkov, ki niso bili pobrani do datuma zapadlosti, ter pogoji za zaračunavanje teh obresti.
When the duties and taxes have been paid, a receipt constituting proof of payment shall be issued to the payer, unless there is other evidence constituting proof of payment.
Ko so dajatve in davki plačani, se plačniku izda potrdilo kot dokazilo o plačilu, razen če ne obstaja drugačno dokazilo o plačilu.
National legislation shall specify a minimum value and/or a minimum amount of duties and taxes below which no duties and taxes will be collected.
Z notranjo zakonodajo se določita najmanjša vrednost in/ali najmanjši znesek dajatev in davkov, pod katerim se ti ne pobirajo.
If the Customs find that errors in the Goods declaration or in the assessment of the duties and taxes will cause or have caused the collection or recovery of an amount of duties and taxes less than that legally chargeable, they shall correct the errors and collect the amount underpaid.
Če carina odkrije napake v deklaraciji blaga ali obračunu dajatev in davkov, zaradi katerih bo ali je bil znesek pobranih ali izterjanih dajatev in davkov nižji od zakonsko predpisanega zneska, jih popravi in pobere neplačani znesek.
However, if the amount involved is less than the minimum amount specified in national legislation, the Customs shall not collect or recover that amount.
Če pa je ta znesek nižji od najmanjšega zneska, določenega z notranjo zakonodajo, ga carina ne pobere ali izterja.
B. DEFERRED PAYMENT OF DUTIES AND TAXES
B. ODLOG PLAČILA DAJATEV IN DAVKOV
Where national legislation provides for the deferred payment of duties and taxes, it shall specify the conditions under which such facility is allowed.
Če se z notranjo zakonodajo predvidi odlog plačila dajatev in davkov, se določijo pogoji, pod katerimi se takšna olajšava odobri.
Deferred payment shall be allowed without interest charges to the extent possible.
Odlog plačila se v možnem obsegu odobri brez zaračunavanja obresti.
The period for deferred payment of duties and taxes shall be at least fourteen days.
Rok odloga plačila dajatev in davkov ne sme biti krajši od štirinajst dni.
C. REPAYMENT OF DUTIES AND TAXES
C. POVRAČILO DAJATEV IN DAVKOV
Repayment shall be granted where it is established that duties and taxes have been overcharged as a result of an error in their assessment.
Povračilo se odobri, če se ugotovi, da so bili dajatve in davki preveč zaračunani zaradi napake pri obračunu.
Repayment shall be granted in respect of imported or exported goods which are found to have been defective or otherwise not in accordance with the agreed specifications at the time of importation or exportation and are returned either to the supplier or to another person designated by the supplier, subject to the following conditions:
Povračilo se odobri za uvoženo ali izvoženo blago, za katero se ugotovi, da je blago z napako ali drugače ne ustreza specifikacijam, dogovorjenim ob uvozu ali izvozu, ter se vrne dobavitelju ali drugi osebi, ki jo imenuje dobavitelj, ob naslednjih pogojih:
the goods have not been worked, repaired or used in the country of importation, and are re-exported within a reasonable time;
da se blago v državi uvoza ni obdelovalo, popravljalo ali uporabljalo in da se ponovno izvozi v primernem roku,
the goods have not been worked, repaired or used in the country to which they were exported, and are re-imported within a reasonable time.
da se blago v državi, v katero je bilo izvoženo, ni obdelovalo, popravljalo ali uporabljalo in da se ponovno uvozi v primernem roku.
Use of the goods shall, however, not hinder the repayment if such use was indispensable to discover the defects or other circumstances which caused the re-exportation or re-importation of the goods.
Uporaba blaga pa ne preprečuje povračila, če je bila takšna uporaba nujno potrebna za ugotovitev napak na blagu ali drugih okoliščin, zaradi česar je bilo blago ponovno izvoženo ali uvoženo.
As an alternative to re-exportation or re-importation, the goods may be abandoned to the Revenue or destroyed or rendered commercially valueless under Customs control, as the Customs may decide.
Razen možnosti ponovnega izvoza ali ponovnega uvoza se blago lahko odstopi v korist proračuna ali uniči ali razvrednoti za komercialne namene pod carinsko kontolo, odvisno od odločitve carine.
Such abandonment or destruction shall not entail any cost to the Revenue.
Tak odstop ali uničenje ne sme povzročiti nobenih stroškov za proračun.
Where permission is given by the Customs for goods originally declared for a Customs procedure with payment of duties and taxes to be placed under another Customs procedure, repayment shall be made of any duties and taxes charged in excess of the amount due under the new procedure.
Če carina za blago, za katero je bil prvotno začet carinski postopek s plačilom dajatev in davkov, dovoli začetek drugega carinskega postopka, se preveč zaračunane dajatve ali davki povrnejo do zneska, ki ga je treba plačati za nov carinski postopek.