natgillin/translations-raw huggingface dataset:
Article 19(4) of the basic Regulation further requires an examination to ‘consider whether the circumstances with regard to subsidisation (…) have changed significantly’.
Nadalje člen 19(4) osnovne uredbe zahteva, da „se preuči, ali so se okoliščine v zvezi s subvencioniranjem ... znatno spremenile“.
Thus, an interim review concerning subsidisation can lead per se to a complete re-evaluation of the subsidisation framework, not just the subsidy schemes originally investigated, which possibly could benefit the product concerned.
Tako lahko vmesni pregled glede subvencioniranja per se vodi v popolno prevrednotenje okvira subvencioniranja in ne samo prvotno preučenih shem subvencioniranja, ki bi lahko koristile zadevnemu izdelku.
In addition, an expiry review need not solely focus on schemes originally investigated.
Poleg tega ni potrebno, da se pregled zaradi izteka ukrepa osredotoči izključno na prvotno preučene sheme.
Article 18(2) of the basic Regulation refers to ‘continuation or recurrence of subsidisation’, that is to say, in general, and not to subsidy schemes originally investigated.
Člen 18(2) osnovne uredbe zadeva „nadaljevanje ali ponovno subvencioniranje“, torej na splošno in ne prvotno preučenih shem subvencioniranja.
Consequently, reviews are not limited to schemes originally investigated, but necessitate a determination of present and future subsidisation, including programs not originally investigated.
Posledično pregledi niso omejeni na prvotno preučene sheme, temveč zahtevajo pregled trenutnega in bodočega subvencioniranja, vključno s programi, ki prvotno niso bili preučeni.
In fact, it is only such an approach which leads to an adequate analysis of the factual situation concerning subsidisation during a given review investigation period.
Samo takšen pristop vodi k ustrezni analizi dejanskega stanja glede subvencioniranja v času preiskave v zvezi s pregledom.
Otherwise, governments could effectively shield themselves from subsidy disciplines by simply renaming a scheme or making slight structural changes in it.
Sicer bi se vlade lahko učinkovito zaščitile pred pravili subvencioniranja tako, da bi preimenovale shemo ali jo strukturno nekoliko spremenile.
This would frustrate the object and purpose of countervailing measures, which is to offset injurious subsidisation.
To bi otežilo cilj in namen izravnalnih ukrepov, tj. izravnava škodljivega subvencioniranja.
Advance licence scheme (ALS)
Shema vnaprejšnjih dovoljenj („SVD“)
The detailed description of the scheme is contained in paragraphs 4.1.1 to 4.1.14 of the EXIM-policy 02-07 and chapters 4.1 to 4.30 of the HOP I 02-07.
Podroben opis sheme je vsebovan v odstavkih 4.1.1 do 4.1.14 EXIM-politike 02-07 in poglavjih 4.1 do 4.30 HOP I 02-07.
The ALS consists of six subschemes, as described in more detail in recital 31.
SVD sestavlja šest podshem, ki so natančneje opisane v uvodni izjavi (31).
Those subschemes, inter alia, differ in the scope of eligibility.
Te podsheme se med drugim razlikujejo po področju uporabe in upravičenosti.
Manufacturer-exporters and merchant-exporters ‘tied to’ supporting manufacturers are eligible for the ALS physical exports and for the ALS for annual requirement.
Proizvajalci izvozniki in trgovci izvozniki, povezani s podpornimi proizvajalci, so upravičeni do SVD fizičnega izvoza in SVD za letne potrebe.
Manufacturer–exporters supplying the ultimate exporter are eligible for ALS for intermediate supplies.
Proizvajalci izvozniki, ki dobavljajo končnemu izvozniku, so upravičeni do SVD za vmesne dobave.
Main contractors which supply to the ‘deemed export’ categories mentioned in paragraph 8.2 of the EXIM-policy 02-07, such as suppliers of an export oriented unit (EOU), are eligible for ALS deemed export.
Glavni izvajalci, ki dobavljajo kategorijam „predvidenega izvoza“, omenjenim v odstavku 8.2 EXIM-politike 02-07, kot so dobavitelji za izvozno usmerjeno enoto („IUE“), so upravičeni do SVD za predviden izvoz.
Eventually, intermediate suppliers to manufacturer-exporters are eligible for ‘deemed export’ benefits under the subschemes advance release order (ARO) and back to back inland letter of credit.
Končno, pa so vmesni dobavitelji proizvajalcem izvoznikom upravičeni do „predvidenega izvoza“ po podshemah Advance Release Order („ARO“) in back to back notranjega akreditiva.
Advance licences can be issued for:
Vnaprejšnja dovoljenja se lahko izdajo za:
Physical exports this is the main subscheme.
Fizični izvoz To je glavna podshema.
It allows for duty free import of input materials for the production of a specific resultant export product.
Omogoča dajatev prost uvoz materialov za proizvodnjo določenega nastalega izvoznega izdelka.
‘Physical’ in this context means that the export product has to leave Indian territory.
„Fizični“ v tem primeru pomeni, da mora izvozni izdelek zapustiti ozemlje Indije.
Import allowance and export obligation including the type of export product are specified in the licence.
Nadomestilo za uvoz in izvozna obveznost, vključno z vrsto izvoznega izdelka, sta določeni v dovoljenju.
Annual requirement such a licence is not linked to a specific export product, but to a wider product group (e.g. chemical and allied products).
Letne potrebe Takšno dovoljenje ni vezano na določen izvozni izdelek, temveč na širšo skupino (npr. kemični in podobni izdelki).
The licence holder can, up to a certain value threshold set by its past export performance, import duty free any input to be used in manufacturing any of the items falling under such a product group.
Imetnik dovoljenja lahko – do določenega mejnega zneska, ki je določen glede na pretekle rezultate – brez dajatev uvaža vse surovine, ki se uporabljajo pri proizvodnji vseh izdelkov, ki spadajo v takšno skupino izdelkov.
It can choose to export any resultant product falling under the product group using such duty-exempt material.
Če uporablja surovine, ki so oproščene dajatev, se lahko odloči za izvoz katerega koli izdelka, ki spada v takšno skupino izdelkov.
Intermediate supplies this subscheme covers cases where two manufacturers intend to produce a single export product and divide the production process.
Vmesne dobave Ta podshema pokriva primere, kjer nameravata dva proizvajalca izdelovati en izvozni izdelek in si razdeliti proizvodni postopek.
The manufacturer-exporter produces the intermediate product.
Proizvajalec izvoznik izdeluje vmesni izdelek.
It can import duty free input materials and can obtain for this purpose an ALS for intermediate supplies.
Brez dajatev lahko uvaža surovinske materiale in za ta namen prejme SVD za vmesne dobave.
The ultimate exporter finalizes the production and is obliged to export the finished product.
Končni izvoznik dokonča proizvodnjo in je obvezan izvoziti končni izdelek.
Deemed exports this subscheme allows a main contractor to import inputs free of duty which are required in manufacturing goods to be sold as ‘deemed exports’ to the categories of customers mentioned in paragraph 8.2(b) to (f), (g), (i) and (j) of the EXIM policy 02-07.
Predvideni izvoz Ta podshema omogoča glavnemu izvajalcu brez dajatev uvažati surovine, potrebne za proizvodnjo blaga, ki se kot „predviden izvoz“ prodajo kategorijam kupcev, ki so omenjeni v odstavkih 8.2.(b) do (f),(g),(i) in (j) EXIM politike 02-07.
According to the GOI, deemed exports refer to those transactions in which the goods supplied do not leave the country.
IV trdi, da se predviden izvoz nanaša na posle, pri katerih dobavljeno blago ne zapusti države.
A number of categories of supply is regarded as deemed exports provided the goods are manufactured in India, e.g. supply of goods to an EOU or to a company situated in a special economic zone (SEZ).
Številne kategorije dobav se štejejo za predviden izvoz, če je blago izdelano v Indiji, npr. dobava blaga IUE ali podjetju, ki se nahaja v posebni ekonomski coni („PEC“).
ARO The ALS holder intending to source the inputs from indigenous sources, in lieu of direct import, has the option to source them against AROs.
ARO Imetnik SVD, ki namerava pridobivati surovine iz domačih virov namesto z neposrednim uvozom, lahko surovine pridobiva z ARO.
In such cases the Advance Licences are validated as AROs and are endorsed to the indigenous supplier upon delivery of the items specified therein.
V tem primeru je vnaprejšnje dovoljenje validirano kot ARO in potrjeno domačemu dobavitelju ob dobavi v njem določenih izdelkov.
The endorsement of the ARO entitles the indigenous supplier to the benefits of deemed exports as set out in paragraph 8.3 of the EXIM-policy 02-07 (i.e. ALS for intermediate supplies/deemed export, deemed export drawback and refund of terminal excise duty).
S potrditvijo ARO je domači dobavitelj upravičen do subvencij predvidenega izvoza, kot so določene v odstavku 8.3 EXIM-politike 02-07 (tj. SVD za povračilo za vmesne dobave/predviden izvoz in vračila terminalnih trošarin).
The ARO mechanism refunds taxes and duties to the supplier instead of refunding the same to the ultimate exporter in the form of drawback/refund of duties.
ARO mehanizem vrača davke in dajatve dobavitelju, namesto da bi jih vračal končnemu izvozniku v obliki povračila/vračila dajatev.
The refund of taxes/duties is available both for indigenous inputs as well as imported inputs.
Vračilo davkov/dajatev se lahko uveljavlja za domače in uvožene surovine.
Back to back inland letter of credit this subscheme again covers indigenous supplies to an ALS holder.
Back to back notranji akreditiv Ta podshema spet zajema domače dobave imetniku SVD.
The holder of an ALS can approach a bank for opening an inland letter of credit in favour of an indigenous supplier.
Imetnik SVD lahko pri banki odpre notranji akreditiv v korist domačega dobavitelja.
The licence will be invalidated by the bank for direct import, only in respect of the value and volume of items being sourced indigenously instead of importation.
Banka razveljavi dovoljenje za neposreden uvoz samo za vrednosti in količine domačih, ne pa uvoženih izdelkov.
The indigenous supplier will be entitled to deemed export benefits as set out in paragraph 8.3 of the EXIM-policy 02-07 (i.e. ALS for intermediate supplies/deemed export, deemed export drawback and refund of terminal excise duty).
Domači proizvajalec je upravičen do predvidenega izvoza, kot je določeno v odstavku 8.3 EXIM-politike 02-07 (tj. SVD za vmesne dobave/predviden izvoz, povračilo za predviden izvoz in vračilo terminalnih trošarin).
It was established that during the review investigation period, the cooperating exporters only obtained concessions under four subschemes linked to the product concerned, i.e. (i) ALS physical exports, (ii) ALS for annual requirement, (iii) ALS for intermediate supplies as furnisher to an ultimate exporter and (iv) ALS deemed export as supplier to EOUs/units in SEZs.
Ugotovljeno je bilo, da so med preiskavo v zvezi s pregledom sodelujoči izvozniki pridobili koncesije samo za štiri podsheme, povezane z zadevnim izdelkom, in sicer (i) SVD fizični izvoz, (ii) SVD za letne potrebe, (iii) SVD za vmesne dobave kot dobavitelj končnemu izvozniku in (iv) SVD predviden izvoz kot dobavitelj IUE/enotam v PEC.
It is therefore not necessary to establish the countervailability of (v) the ARO scheme and (vi) the back to back inland letter of credit scheme.
Zato ni treba vzpostaviti izravnavanja (v) sheme ARO in (vi) sheme back to back notranjega akreditiva.
For verification purposes by the Indian authorities, a licence holder is legally obliged to maintain ‘a true and proper account of licence-wise consumption and utilisation of imported goods’ in a specified format (chapter 4.30 and appendix 18 HOP I 02-07), i.e. an actual consumption register (appendix 18 register).
Za namene preverjanja s strani indijskih organov je imetnik dovoljenja zakonsko zavezan vzdrževati „verodostojno in ustrezno dokumentacijo o potrošnji in uporabi uvoženega blaga v zvezi z dovoljenjem“ v določeni obliki (poglavje 4.30 in Priloga 18 HOP I 02-07), tj. dejansko evidenco porabe („evidenca iz Priloge 18“).
With regard to the subschemes (i), (iii) and (iv) listed above under recital 31, both the import allowance and the export (including deemed export) obligation are fixed in volume and value by the GOI and are documented on the licence.
V zvezi s podshemami (i), (iii) in (iv), ki so navedene v zgornji uvodni izjavi (31), IV določi vrednost in količino nadomestila za uvoz in obveznosti izvoza (vključno s predvidenim izvozom), kar je zapisano na dovoljenju.
In addition, at the time of import and of export, the corresponding transactions are to be documented by government officials on the licence.
Poleg tega morajo vladni uslužbenci v času uvoza in izvoza na dovoljenje vpisati ustrezne posle.
The volume of imports allowed under this scheme is determined by the GOI on the basis of standard input-output norms (SIONs).
Količino uvoza, dovoljenega iz te sheme, določi IV na osnovi standardnih input-output norm („SION“).
SIONs exist for most products including the product concerned and are published in the HOP II 02-07.
SION obstajajo za večino izdelkov, vključno z zadevnim izdelkom, in so objavljeni v HOP II 02-07.
In the case of the subscheme (ii) listed above under recital 31 (ALS for annual requirement), only the import allowance in value is documented on the licence.
V primeru podsheme (ii) iz zgornje uvodne izjave (31) (SVD za letne potrebe) se na dovoljenju dokumentira samo vrednost nadomestila za uvoz.
The licence holder is obliged to ‘maintain the nexus between imported inputs and the resultant product’ (paragraph 4.24A(c) HOP I 02-07).
Imetnik dovoljenja mora „vzdrževati povezavo med uvoženimi surovinami in nastalim izdelkom“ (odstavek 4.24A(c) HOP I 02-07).
Imported input materials are not transferable and have to be used to produce the resultant export product.
Uvožene surovine niso prenosljive in se morajo uporabiti za proizvodnjo izvoznega izdelka.
The export obligation must be fulfilled within a prescribed time frame after issuance of the licence (18 months with two possible extensions of six months each).
Obveznost izvoza mora biti izpolnjena v določenem roku po izdaji dovoljenja (18 mesecev z možnostjo dveh podaljšanj za 6 mesecev).
In case of an ALS for annual requirement, no extension of the time frame is allowed.
V primeru SVD za letne potrebe podaljšanje roka ni dovoljeno.
In the course of the review investigation it was established that the input materials imported according to the SIONs import allowance duty free under the various subschemes by the cooperating exporters exceeded the material they needed to produce the reference quantity of the resultant export product.
Med preiskavo v zvezi s pregledom je bilo ugotovljeno, da surovine, uvožene v skladu s SION nadomestilom za uvoz brez dajatev po različnih podshemah s strani sodelujočih izvoznikov, presegajo material, ki je potreben za proizvodnjo referenčne količine izvoznega izdelka.
Thus, the SIONs for the product concerned were not accurate.
Torej SION za zadevne izdelke niso bile pravilne.
Furthermore, during the review investigation period, none of the cooperating exporters kept a correct actual consumption register based on real consumption.
Poleg tega med preiskavo v zvezi s pregledom noben od sodelujočih izvoznikov ni vodil pravilne evidence porabe na osnovi dejanske porabe.
In four cases, such register was not kept at all despite a legal obligation to do so (see recital 32 above).
V štirih primerih se takšna evidenca sploh ni vodila, navkljub zakonski obveznosti (glej uvodno izjavo (32) zgoraj).
In two cases, no actual consumption was registered by the companies.
V dveh primerih podjetji nista evidentirali dejanske porabe.
Neither the investigated exporters nor the GOI were able to demonstrate that the import duty exemption did not lead to an excess remission.
Niti pregledani izvozniki niti IV niso mogli dokazati, da oprostitev uvozne dajatve ne vodi v presežni odpust.
Disclosure comments
Pripombe ob razkritju
The GOI and five cooperating exporters submitted comments on the ALS.
IV in pet sodelujočih izvoznikov je predložilo pripombe na SVD.
They claimed that the ALS operates as a permitted drawback or substitution drawback system, which allegedly resembles the EC inward processing system, with a verification system in conformity with the provisions of Annexes I, II and III of the basic Regulation in place to monitor the nexus between duty free imported inputs and the resultant export products.
Trdili so, da SVD deluje kot dovoljen sistem povračil in nadomestnih povračil, ki domnevno spominja na sistem aktivnega plemenitenja ES, z vzpostavljenim sistemom preverjanja, v skladu z določbami Prilog I, II in III osnovne uredbe, s katerimi se nadzoruje povezava med surovinami, uvoženimi brez dajatev, in iz njih izhajajočimi izvoznimi izdelki.
The GOI and two exporters further contended that only an excess remission of duties could be countervailed.
IV in dva izvoznika so nadalje trdili, da se lahko izravna samo presežni odpust dajatev.
With regard to a verification system, they insisted that an adequate verification system was in place.
Glede sistema preverjanja so menili, da je vzpostavljen sistem preverjanja ustrezen.
In this context they referred to a number of verification elements which were available to the GOI for such verification, including: SIONs, quantity information on import and export documents, a customs bond register of imports and exports under the ALS, a consumption register, a duty entitlement export certification book (DEEC book), redemption verification after fulfilment of importation and exportation, additional checks in the context of the Indian excise and customs duty administration, periodical audits and legal prosecutions in case of ‘diversion’.
V zvezi s tem so se sklicevali na številne elemente preverjanja, ki so na voljo IV, vključno s SION, količinskimi podatki iz uvoznih in izvoznih dokumentov, evidenco carinskih obveznic o uvozu in izvozu v okviru SVD, evidenco porabe, knjigo Duty Entitlement Export Certification („knjiga DEEC“), preverjanjem odkupa po opravljenem uvozu in izvozu, dodatnimi preverjanji v okviru indijske uprave za trošarine in carinske dajatve, periodičnimi revizijami in pravnimi postopki v primerih „zlorab“.
However, the GOI and one exporter admitted the SIONs ‘can lower that what is actually consumed’.
Vendar pa so IV in en izvoznik priznali, da so SION „lahko nižji od dejanske porabe“.
In addition, no exporter provided sufficient evidence that it fulfilled its obligation to properly keep the actual consumption register mandated by the EXIM-policy.
Poleg nega noben izvoznik ni predložil zadostnih dokazov o izpolnjevanju svoje obveznosti in vodenju ustrezne evidence dejanske porabe, kot to zahteva EXIM-politika.
Further, two exporters claimed that the investigating authority should have calculated an excess remission itself.
Nadalje sta dva izvoznika trdila, da bi moral preiskovalni organ sam izračunati presežni odpust.
Finally, it has been claimed that the EC is bound by past precedents not to countervail the ALS.
Trdilo se je tudi, da ES v skladu s precedensi iz preteklosti ne sme izravnavati SVD.
One exporter provided, after the post-disclosure hearing, a calculation of duties remitted in excess.
En izvoznik je po zaslišanju, ki je sledilo razkritju, predložil izračun presežnega odpusta dajatev.
The exemption from import duties is a subsidy within the meaning of Article 2(1)(a)(ii) and Article 2(2) of the basic Regulation, i.e. a financial contribution of the GOI which conferred a benefit upon the investigated exporters.
Oprostitev uvoznih dajatev je v smislu člena 2(1)(a)(ii) in člena 2(2) osnovne uredbe subvencija, tj. finančni prispevek IV, ki so ga koristili preiskovani izvozniki.
In addition, ALS physical exports, ALS for annual requirement and ALS for intermediate supply are clearly contingent in law upon export performance, and therefore deemed to be specific and countervailable under Article 3(4)(a) of the basic Regulation.
Poleg tega so SVD fizični izvoz, SVD za letne potrebe in SVD za vmesne dobave očitno zakonsko pogojeni z opravljenim izvozom in se zato štejejo kot specifični in upravičeni do izravnave v skladu s členom 3(4)(a) osnovne uredbe.
Without an export commitment a company cannot obtain benefits under these schemes.
Brez izvozne obveznosti podjetje ne more koristiti teh shem.
ALS deemed export under the modalities of the present case is de facto contingent upon export performance.
SVD predviden izvoz je v tem primeru de facto pogojen z opravljenim izvozom.
It was only used by one company to a minor extent and only when supplying EOUs or units in a SEZ, both categories mentioned in paragraph 8.2(b) of the EXIM-policy 02-07.
V manjšem obsegu ga je uporabljalo samo eno podjetje in samo pri dobavljanju IUE ali enot v PEC, obeh kategorijah iz odstavka 8.2(b) EXIM-politike 02-07.
This company stated that its customers eventually exported the product concerned.
To podjetje je navedlo, da so njegovi kupci zadevne izdelke izvažali.
The objective of an EOU/SEZ is exportation as set out in paragraph 6.1 of the EXIM-policy 02-07.
Cilj IUE/PEC je izvoz, kot je določeno v odstavku 6.1 EXIM-politike 02-07.
Thus, a domestic supplier obtains benefits under the ALS deemed export, because the GOI anticipates export earnings subsequently received by an exporter located in an EOU/SEZ.
Tako domači dobavitelj pridobi subvencije po SVD predvidenem izvozu, ker IV pričakuje posledično prejete prihodke, ki jih prejme izvoznik, ki se nahaja v IUE/PEC.
According to Article 3(4)(a) of the basic Regulation, a subsidy shall be considered as export contingent when the facts demonstrate that the granting of a subsidy, though not legally contingent upon export performance, is in fact tied to actual or anticipated export earnings.
V skladu z členom 3(4)(a) osnovne uredbe se subvencija šteje za pogojeno z izvozom, če dejstva kažejo, da je dodelitev subvencije, čeprav ni zakonsko pogojena z opravljanjem izvoza, dejansko vezana na dejanske ali pričakovane prihodke iz izvoza.
They do not conform to the strict rules laid down in Annex I item (i), Annex II (definition and rules for drawback) and Annex III (definition and rules for substitution drawback) of the basic Regulation.
Ta ugotovitev je potrjena po preudarni obravnavi predloženih razkritij, ki niso v skladu s strogimi predpisi, določenimi v točki (i) Priloge I, Prilogi II (opredelitev in predpisi za povračila) in Prilogi III (opredelitev in predpisi za nadomestna povračila) osnovne uredbe.
No disclosure comment has changed this finding.
SION za zadevni izdelek niso bili dovolj natančni.
To the contrary, the GOI even admitted the SIONs were inaccurate.
Te ugotovitve ni spremenilo nobeno predloženo razkritje.
Thus, it is confirmed that the SIONs themselves cannot be considered a verification system of actual consumption, because the design of those overly generous standard norms does not enable the GOI to verify with sufficient precision what amount of inputs were consumed in the export production.
Nasprotno, IV je celo priznala, da so SION netočni.
Furthermore, an effective control done by the GOI based on a correctly kept actual consumption register (appendix 18 register), did not take place.
Tako je potrjeno, da se SION sami ne morejo šteti za sistem preverjanja dejanske porabe, ker zasnova teh preveč ugodnih standardov IV ne omogoča dovolj natančnega preverjanja količin surovin, ki so porabljene v izvozni proizvodnji.
In addition, the GOI did not carry out a further examination based on actual inputs involved, although this would normally need to be carried out in the absence of an effectively applied verification system (Annex II(II)(5) and Annex III(II)(3) to the basic Regulation), nor did it prove, that no excess remission took place.
Poleg tega IV ni izvajala učinkovitega nadzora na podlagi pravilno vodene evidence porabe („evidenca iz Priloge 18“) in ni izvedla nadaljnje preiskave na osnovi dejanske količine surovin, čeprav bi to v odsotnosti učinkovitega sistema preverjanja (Priloga II(II)(5) in Priloga III(II)(3) osnovne uredbe) morala storiti.