natgillin/translations-raw huggingface dataset:
Where a prohibition of drawback of, or exemption from, import duties applies to non-originating goods used in the manufacture of products for which a proof of origin is issued or made out in the framework of a preferential arrangement between the Community and certain countries or territories outside the customs territory of the Community or groups of such countries or territories, a customs debt on importation shall be incurred in respect of those non-originating goods, through the acceptance of the re-export notification relating to the products in question.
Kadar se prepoved povračila ali izvzetja od uvoznih dajatev uporablja za blago brez porekla, ki se uporablja za proizvodnjo izdelkov, za katere je dokazilo o poreklu izdano ali sestavljeno v okviru preferencialne ureditve med Skupnostjo in nekaterimi državami ali ozemlji zunaj carinskega območja Skupnosti ali skupinami takšnih držav ali ozemelj, nastane uvozni carinski dolg v zvezi s tem blagom brez porekla s prejemom obvestila o ponovnem izvozu zadevnih proizvodov.
Where a customs debt is incurred pursuant to paragraph 1, the amount of import duty corresponding to that debt shall be determined under the same conditions as in the case of a customs debt resulting from the acceptance, on the same date, of the customs declaration for release for free circulation of the non-originating goods used in the manufacture of the products in question for the purpose of ending the inward-processing procedure.
Kadar carinski dolg nastane na podlagi odstavka 1, se znesek uvozne dajatve, ki ustreza temu dolgu, določi po enakih pogojih kot pri carinskem dolgu, ki nastane istega dne s sprejemom carinske deklaracije za sprostitev v prosti promet blaga brez porekla, ki se uporablja za proizvodnjo zadevnih izdelkov, zaradi končanja postopka aktivnega oplemenitenja.
Article 44(2) and (3) shall apply mutatis mutandis.
Člen 44(2) in (3) se smiselno uporablja.
However, in the case of non-Community goods as referred to in Article 179, the person who lodges the re-export notification shall be the debtor.
Vendar je pri neskupnostnem blagu iz člena 179 dolžnik oseba, ki vloži obvestilo o ponovnem izvozu.
In the event of indirect representation, the person on whose behalf the notification is lodged shall also be a debtor.
Pri posrednem zastopanju je dolžnik tudi oseba, za račun katere se obvestilo vloži.
Customs debt incurred through non-compliance
Carinski dolg, ki nastane zaradi neizpolnjevanja
For goods liable to import duties, a customs debt on importation shall be incurred through non-compliance with any of the following:
Za blago, zavezano uvoznim dajatvam, nastane uvozni carinski dolg zaradi neizpolnjevanja:
one of the obligations laid down in customs legislation concerning the introduction of non-Community goods into the customs territory of the Community, their removal from customs supervision, or the movement, processing, storage, temporary admission or disposal of such goods within that territory;
ene od obveznosti, ki so določene s carinsko zakonodajo za vnos neskupnostnega blaga na carinsko območje Skupnosti, njegovo odstranitev izpod carinskega nadzora ali gibanje, predelavo, hrambo, začasni uvoz ali prepustitev takega blaga na navedenem območju;
one of the obligations laid down in customs legislation concerning the end-use of goods within the customs territory of the Community;
ene od obveznosti, ki so določene v carinski zakonodaji glede posebne rabe blaga na carinskem območju Skupnosti;
a condition governing the placing of non-Community goods under a customs procedure or the granting, by virtue of the end-use of the goods, of duty exemption or a reduced rate of import duty.
pogoja, ki ureja dajanje neskupnostnega blaga v carinski postopek ali odobritev izvzetja od dajatev ali znižane stopnje uvozne dajatve zaradi posebne rabe blaga.
The time at which the customs debt is incurred shall be either of the following:
Čas nastanka carinskega dolga je:
the moment when the obligation the non-fulfilment of which gives rise to the customs debt is not met or ceases to be met;
trenutek, ko ni izpolnjena ali se ne izpolnjuje več obveznost, katere neizpolnjevanje povzroči carinski dolg;
the moment when a customs declaration is accepted for the placing of goods under a customs procedure where it is established subsequently that a condition governing the placing of the goods under that procedure or the granting of a duty exemption or a reduced rate of import duty by virtue of the end-use of the goods was not in fact fulfilled.
trenutek, ko se sprejme carinska deklaracija za dajanje blaga v carinski postopek, kadar se pozneje izkaže, da dejansko ni bil izpolnjen pogoj, ki ureja dajanje blaga v navedeni postopek ali odobritev izvzetja od dajatev ali znižane stopnje uvozne dajatve zaradi posebne rabe blaga.
In cases referred to under points (a) and (b) of paragraph 1, the debtor shall be any of the following:
V primerih iz točk (a) in (b) odstavka 1 je dolžnik:
any person who was required to fulfil the obligations concerned;
vsaka oseba, od katere se je zahtevala izpolnitev zadevne obveznosti;
any person who was aware or should reasonably have been aware that an obligation under the customs legislation was not fulfilled and who acted on behalf of the person who was obliged to fulfil the obligation, or who participated in the act which led to the non-fulfilment of the obligation;
vsaka oseba, ki se je zavedala ali bi se morala zavedati neizpolnitve obveznosti po carinski zakonodaji in ki je delovala za račun osebe, zavezane za izpolnitev obveznosti, ali ki je sodelovala pri dejanju, zaradi katerega obveznost ni bila izpolnjena;
any person who acquired or held the goods in question and who was aware or should reasonably have been aware at the time of acquiring or receiving the goods that an obligation under the customs legislation was not fulfilled.
vsaka oseba, ki je pridobila ali je imela zadevno blago in ki se je v času pridobitve ali prejema blaga zavedala ali je razumno pričakovati, da se zaveda, da obveznost po carinski zakonodaji ni bila izpolnjena.
In cases referred to under point (c) of paragraph 1, the debtor shall be the person who is required to comply with the conditions governing the placing of the goods under a customs procedure or declaring the goods concerned under that procedure or the granting of a duty exemption or reduced rate of import duty by virtue of the end-use of the goods.
V primerih iz točke (c) odstavka 1 je dolžnik oseba, od katere se zahteva izpolnjevanje pogojev, ki urejajo dajanje blaga v carinski postopek ali prijavo zadevnega blaga za navedeni postopek ali odobritev izvzetja od dajatev ali znižane stopnje uvozne dajatve zaradi posebne rabe blaga.
Where a customs declaration in respect of one of the procedures referred to in paragraph 1 is drawn up, or any information required under the customs legislation relating to the conditions governing the placing of the goods under a customs procedure is given to the customs authorities, which leads to all or part of the import duties not being collected, the person who provided the information required to draw up the declaration and who knew, or who ought reasonably to have known, that such information was false shall also be a debtor.
Kadar se izpolni carinska deklaracija v zvezi z enim od postopkov iz odstavka 1 ali kadar se carinskim organom dajo kakršne koli informacije, ki jih carinska zakonodaja zahteva v zvezi s pogoji, ki urejajo dajanje blaga v carinski postopek, zaradi katerih se ne poberejo vse uvozne dajatve ali del njih, je oseba, ki je dala informacije, potrebne za izpolnjevanje deklaracije, in ki je vedela ali bi mogla vedeti, da so te informacije lažne, tudi dolžnik.
Deduction of an amount of import duty already paid
Odbitek že plačanega zneska uvozne dajatve
Where a customs debt is incurred, pursuant to Article 46(1), in respect of goods released for free circulation at a reduced rate of import duty on account of their end-use, the amount of import duty paid when the goods were released for free circulation shall be deducted from the amount of the import duty corresponding to the customs debt.
Kadar v skladu s členom 46(1) carinski dolg nastane v zvezi z blagom, ki se sprosti v prosti promet po znižani stopnji uvozne dajatve zaradi njegove posebne rabe, se znesek uvozne dajatve, ki je bil plačan ob sprostitvi blaga v prosti promet, odšteje od zneska uvozne dajatve, ki ustreza carinskemu dolgu.
The first subparagraph shall apply mutatis mutandis where a customs debt is incurred in respect of scrap and waste resulting from the destruction of such goods.
Prvi pododstavek se smiselno uporablja, kadar carinski dolg nastane v zvezi z ostanki in odpadki, nastalimi pri uničenju takšnega blaga.
Where a customs debt is incurred, pursuant to Article 46(1), in respect of goods placed under temporary admission with partial relief from import duties, the amount of import duty paid under partial relief shall be deducted from the amount of the import duty corresponding to the customs debt.
Kadar v skladu s členom 46(1) carinski dolg nastane v zvezi z blagom, ki je dano v začasni uvoz z delno oprostitvijo uvoznih dajatev, se znesek uvozne dajatve, plačan v okviru delne oprostitve, odšteje od zneska uvozne dajatve, ki ustreza carinskemu dolgu.
Export and outward processing
Izvoz in pasivno oplemenitenje
A customs debt on exportation shall be incurred through the placing of goods liable to export duties under the export procedure or the outward-processing procedure.
Carinski dolg pri izvozu nastane, ko se blago, zavezano izvoznim dajatvam, da v izvozni postopek ali postopek pasivnega oplemenitenja.
The customs debt shall be incurred at the time of acceptance of the customs declaration.
Carinski dolg nastane ob sprejemu carinske deklaracije.
Where a customs declaration is drawn up on the basis of information which leads to all or part of the export duties not being collected, the person who provided the information required for the declaration and who knew, or who should reasonably have known, that such information was false shall also be a debtor.
Kadar je carinska deklaracija izpolnjena na podlagi informacij, zaradi katerih se ne poberejo vse izvozne dajatve ali del njih, je dolžnik tudi oseba, ki je dala informacije, potrebne za izpolnjevanje deklaracije, in ki je vedela ali bi morala vedeti, da so takšne informacije lažne.
For goods liable to export duties, a customs debt on exportation shall be incurred through non-compliance with either of the following:
Za blago, zavezano izvoznim dajatvam, carinski dolg pri izvozu nastane zaradi neizpolnjevanja:
one of the obligations laid down in customs legislation for the exit of the goods;
ene od obveznosti, določenih s carinsko zakonodajo za izstop blaga;
the conditions under which the goods were allowed to leave the customs territory of the Community with total or partial relief from export duties.
pogojev, pod katerimi je blago smelo zapustiti carinsko območje Skupnosti s popolno ali delno oprostitvijo izvoznih dajatev.
The time at which the customs debt is incurred shall be one of the following:
Čas nastanka carinskega dolga je:
the moment at which the goods actually leave the customs territory of the Community without a customs declaration;
trenutek, ko blago dejansko zapusti carinsko območje Skupnosti brez carinske deklaracije;
the moment at which the goods reach a destination other than that for which they were allowed to leave the customs territory of the Community with total or partial relief from export duties;
trenutek, ko blago prispe na namembni kraj, ki ni tisti, zaradi katerega je blago smelo zapustiti carinsko območje Skupnosti s popolno ali delno oprostitvijo izvoznih dajatev;
should the customs authorities be unable to determine the moment referred in point (b), the expiry of the time limit set for the production of evidence that the conditions entitling the goods to such relief have been fulfilled.
če carinski organi ne morejo določiti trenutka iz točke (b), trenutek, ko se izteče rok, določen za predložitev dokazila o izpolnjevanju pogojev, pod katerimi je blago upravičeno do takšne oprostitve.
In cases referred to under point (a) of paragraph 1, the debtor shall be any of the following:
V primerih iz točke (a) odstavka 1 je dolžnik:
any person who was required to fulfil the obligation concerned;
vsaka oseba, od katere se je zahtevala izpolnitev zadevne obveznosti;
any person who was aware or should reasonably have been aware that the obligation concerned was not fulfilled and who acted on behalf of the person who was obliged to fulfil the obligation;
vsaka oseba, ki se je zavedala ali bi se morala zavedati, da zadevna obveznost ni bila izpolnjena, in ki je delovala za račun osebe, zavezane za izpolnitev obveznosti;
any person who participated in the act which led to the non-fulfilment of the obligation and who was aware or should reasonably have been aware that a customs declaration had not been lodged but should have been.
vsaka oseba, ki je sodelovala pri dejanju, zaradi katerega obveznost ni bila izpolnjena, in ki se je zavedala ali bi se morala zavedati, da carinska deklaracija ni bila vložena, čeprav bi morala biti.
In cases referred to under point (b) of paragraph 1, the debtor shall be any person who is required to comply with the conditions under which the goods were allowed to leave the customs territory of the Community with total or partial relief from export duties.
V primerih iz točke (b) odstavka 1 je dolžnik vsaka oseba, od katere se zahteva, da izpolnjuje pogoje, pod katerimi je blago smelo zapustiti carinsko območje Skupnosti s popolno ali delno oprostitvijo izvoznih dajatev.
Prohibitions and restrictions
Prepovedi in omejitve
The customs debt on importation or exportation shall be incurred even if it relates to goods which are subject to measures of prohibition or restriction on importation or exportation of any kind.
Carinski dolg pri uvozu ali izvozu nastane, tudi če zadeva blago, za katerega veljajo ukrepi prepovedi ali omejitve vsakega uvoza ali izvoza.
However, no customs debt shall be incurred on either of the following:
Carinski dolg pa ne nastane:
the unlawful introduction into the customs territory of the Community of counterfeit currency;
kadar se na carinsko območje Skupnosti vnese ponarejen denar;
the introduction into the customs territory of the Community of narcotic drugs and psychotropic substances other than where strictly supervised by the competent authorities with a view to their use for medical and scientific purposes.
kadar se na carinsko območje Skupnosti vnesejo mamila in psihotropne snovi, ki zaradi njihove rabe v medicinske ali znanstvene namene niso pod strogim nadzorom pristojnih organov.
For the purposes of penalties as applicable to customs offences, the customs debt shall nevertheless be deemed to have been incurred where, under the law of a Member State, customs duties or the existence of a customs debt provide the basis for determining penalties.
Vendar se za namene kazni, ki se uporabljajo za carinske prekrške, šteje, da je carinski dolg nastal, kadar so po zakonodaji države članice carine ali obstoj carinskega dolga podlaga za določitev kazni.
Several debtors
Več dolžnikov
Where several persons are liable for payment of the amount of import or export duty corresponding to one customs debt, they shall be jointly and severally liable for the full amount of the debt.
Kadar je več oseb zavezanih plačilu zneska uvozne ali izvozne dajatve, ki ustreza enemu carinskemu dolgu, so te solidarno odgovorne za plačilo celotnega zneska dolga.
General rules for calculation of the amount of import or export duty
Splošna pravila za izračun zneska uvozne ali izvozne dajatve
The amount of the import or export duty shall be determined on the basis of those rules for calculation of duty which were applicable to the goods concerned at the time at which the customs debt in respect of them was incurred.
Znesek uvozne ali izvozne dajatve se določi na podlagi tistih pravil za izračun dajatve, ki so se za zadevno blago uporabila v trenutku, ko je v zvezi z njim nastal carinski dolg.
Where it is not possible to determine precisely the time at which the customs debt is incurred, that time shall be deemed to be the time at which the customs authorities conclude that the goods are in a situation in which a customs debt has been incurred.
Kadar ni mogoče natančno določiti časa nastanka carinskega dolga, se za navedeni čas šteje trenutek, ko carinski organi ugotovijo, da je blago v položaju, v katerem je nastal carinski dolg.
However, where the information available to the customs authorities enables them to establish that the customs debt had been incurred prior to the time at which they reached that conclusion, the customs debt shall be deemed to have been incurred at the earliest time that such a situation can be established.
Kadar pa lahko carinski organi na podlagi razpoložljivih informacij določijo, da je carinski dolg nastal pred navedeno ugotovitvijo, se šteje, da je carinski dolg nastal v trenutku, ko se lahko takšen položaj najprej določi.
Special rules for calculation of the amount of import duty
Posebna pravila za izračun zneska uvozne dajatve
Where costs for storage or usual forms of handling have been incurred within the customs territory of the Community in respect of goods placed under a customs procedure, such costs or the increase in value shall not be taken into account for the calculation of the amount of import duty where satisfactory proof of those costs is provided by the declarant.
Kadar stroški za hrambo ali običajno ravnanje v zvezi z blagom, danim v carinski postopek, nastanejo znotraj carinskega območja Skupnosti, se takšni stroški ali povečanje vrednosti ne upošteva pri izračunu zneska uvozne dajatve, kadar deklarant predloži zadovoljivo dokazilo za te stroške.
However, the customs value, quantity, nature and origin of non-Community goods used in the operations shall be taken into account for the calculation of the amount of import duty.
Vendar se pri izračunu zneska uvozne dajatve upoštevajo carinska vrednost, količina, narava in poreklo neskupnostnega blaga, uporabljenega v operacijah.
Where the tariff classification of goods placed under a customs procedure changes as a result of usual forms of handling within the customs territory of the Community, the original tariff classification for the goods placed under the procedure shall be applied at the request of the declarant.
Kadar se tarifna uvrstitev blaga, ki je dano v carinski postopek, spremeni zaradi običajnega ravnanja znotraj carinskega območja Skupnosti, se za blago, dano v postopek, na zahtevo deklaranta uporabi prvotna tarifna uvrstitev.
Where a customs debt is incurred for processed products resulting from the inward-processing procedure, the amount of import duty corresponding to such debt shall, at the request of the declarant, be determined on the basis of the tariff classification, customs value, quantity, nature and origin of the goods placed under the inward-processing procedure at the time of acceptance of the customs declaration relating to those goods.
Kadar carinski dolg nastane za oplemenitene proizvode iz postopka aktivnega oplemenitenja, se na zahtevo deklaranta znesek uvozne dajatve, ki ustreza takemu dolgu, določi na podlagi tarifne uvrstitve, carinske vrednosti, količine, narave in porekla blaga, danega v postopek aktivnega oplemenitenja, v trenutku sprejema carinske deklaracije, ki se nanaša na to blago.
Where customs legislation provides for a favourable tariff treatment of goods, or for relief or total or partial exemption from import or export duties, pursuant to Article 33(2)(d) to (g), Articles 130 to 133 or Articles 171 to 174, or pursuant to Council Regulation (EEC) No 918/83 of 28 March 1983 setting up a Community system of reliefs from customs duty [12], such favourable tariff treatment, relief or exemption shall also apply in cases where a customs debt is incurred pursuant to Articles 46 or 49 of this Regulation, on condition that the failure which led to the incurrence of a customs debt did not constitute an attempt at deception.
Kadar carinska zakonodaja predvidi ugodnejšo tarifno obravnavo za blago, oprostitev ali popolno ali delno izvzetje od uvoznih ali izvoznih dajatev, v skladu s točkami (d) do (g) člena 33(2), členi 130 do 133 ali členi 171 do 174 ali v skladu z Uredbo Sveta (EGS) št. 918/83 z dne 28. marca 1983 o sistemu oprostitev carin v Skupnosti [12], se takšna ugodnejša tarifna obravnava, oprostitev ali izvzetje uporablja tudi, kadar carinski dolg nastane v skladu s členom 46 ali 49 te uredbe, pod pogojem, da napaka, zaradi katere je carinski dolg nastal, ni bila storjena kot poskus goljufivega dejanja.
the rules for the calculation of the amount of import or export duty applicable to goods;
pravila za izračun zneska uvozne ali izvozne dajatve, ki se uporabljajo za blago;
further special rules for specific procedures;
nadaljnja posebna pravila za posebne postopke;
derogations from Articles 52 and 53, in particular to avoid the circumvention of the tariff measures referred to in Article 33(2)(h),
odstopanja od členov 52 in 53, zlasti zaradi preprečevanja neupoštevanja tarifnih ukrepov iz člena 33(2)(h),
Place where the customs debt is incurred
Kraj nastanka carinskega dolga
A customs debt shall be incurred at the place where the customs declaration or the re-export notification referred to in Articles 44, 45 and 48 is lodged or where the supplementary declaration referred to in Article 110(3) is to be lodged.
Carinski dolg nastane na kraju, kjer se vloži carinska deklaracija ali obvestilo o ponovnem izvozu iz členov 44, 45 in 48 ali kjer se vloži dopolnilna deklaracija iz člena 110(3).
In all other cases, the place where a customs debt is incurred shall be the place where the events from which it arises occur.
V vseh drugih primerih je kraj nastanka carinskega dolga kraj, kjer nastanejo dogodki, ki povzročijo nastanek carinskega dolga.
If it is not possible to determine that place, the customs debt shall be incurred at the place where the customs authorities conclude that the goods are in a situation in which a customs debt is incurred.
Če navedenega kraja ni mogoče določiti, nastane carinski dolg na kraju, kjer carinski organi ugotovijo, da je blago v položaju, v katerem nastane carinski dolg.
If the goods have been entered for a customs procedure which has not been discharged, and the place cannot be determined, pursuant to the second or third subparagraphs of paragraph 1, within a specified period of time, the customs debt shall be incurred at the place where the goods were either placed under the procedure concerned or were introduced into the customs territory of the Community under that procedure.
Če je bilo blago dano v carinski postopek, ki ni zaključen, in kraja na podlagi drugega ali tretjega pododstavka odstavka 1 ni mogoče določiti v določenem roku, nastane carinski dolg na kraju, kjer je bilo blago bodisi dano v zadevni postopek bodisi je bilo v okviru navedenega postopka vneseno na carinsko območje Skupnosti.
The measures designed to amend non-essential elements of this Regulation, by supplementing it, laying down the period of time referred to in the first subparagraph of this paragraph shall be adopted in accordance with the regulatory procedure with scrutiny referred to in Article 184(4).
Ukrepi za dopolnitev te uredbe s spreminjanjem njenih nebistvenih določb, s katerimi se določi rok iz prvega pododstavka tega odstavka, se sprejmejo v skladu z regulativnim postopkom s pregledom iz člena 184(4).
Where the information available to the customs authorities enables them to establish that the customs debt may have been incurred in several places, the customs debt shall be deemed to have been incurred at the place where it was first incurred.
Kadar lahko carinski organi na podlagi razpoložljivih informacij določijo, da je lahko carinski dolg nastal na več krajih, se šteje, da je carinski dolg nastal na kraju, kjer je najprej nastal.