natgillin/translations-raw huggingface dataset:
The product covered by this review is the same product as the one concerned by Regulation (EC) No 713/2005, namely amoxicillin trihydrate, ampicillin trihydrate and cefalexin not put up in measured doses or in forms or packings for retail sale falling within CN codes ex29411010, ex29411020 and ex29419000 originating in India.
Izdelek, ki je predmet tega pregleda, je isti kot izdelek, ki ga obravnava Uredba (ES) št. 713/2005, in sicer amoksicilin trihidrat, ampicilin trihidrat in cefaleksin, ki niso predloženi v odmerkih ali pakiranjih za prodajo na drobno in so uvrščeni pod oznake KN ex29411010, ex29411020 in ex29419000, s poreklom iz Indije.
On the basis of the information submitted by the GOI and the sole cooperating exporting producer and the replies to the Commission’s questionnaire, the following schemes, which allegedly involve the granting of subsidies, were investigated:
Na podlagi podatkov, ki sta jih predložila IV in edini sodelujoči proizvajalec izvoznik, ter odgovorov na vprašalnik Komisije so bile preiskane naslednje sheme, ki domnevno vključujejo dodeljevanje subvencij:
Advance Authorisation Scheme (formerly known as Advance Licence Scheme);
shema vnaprejšnjih odobritev („Advance Authorization Scheme“) (prej shema vnaprej pridobljenih dovoljenj – Advance Licence Scheme);
Duty Entitlement Passbook Scheme;
shema za preložitev plačila uvoznih dajatev („Duty Entitlement Passbook Scheme“);
Export Promotion Capital Goods Scheme;
shema za podporo izvozu investicijskega blaga („Export Promotion Capital Goods Scheme“);
Focus Market Scheme;
shema ciljnega trga („Focus Market Scheme“);
Income Tax Schemes:
sheme davka na dohodek;
Export Income Tax Exemption Scheme,
shema oprostitve davka na dohodek od izvoza („Export Income Tax Exemption Scheme“),
Income Tax Incentive for Research and Development;
spodbuda za raziskave in razvoj v okviru davka na dohodek („Income Tax Incentive for Research and Development“);
Export Credit Scheme.
shema izvoznih kreditov („Export Credit Scheme“).
The schemes (a) to (d) specified above are based on the Foreign Trade (Development and Regulation) Act 1992 (No 22 of 1992) which entered into force on 7 August 1992 (Foreign Trade Act).
Zgoraj naštete sheme od (a) do (d) temeljijo na Zakonu o zunanjetrgovinskem poslovanju (razvoj in ureditev) 1992 (št. 22 iz leta 1992), ki je začel veljati 7. avgusta 1992 („Zakon o zunanjetrgovinskem poslovanju“).
These are summarised in ‘Export and Import Policy’ documents, which are issued by the Ministry of Commerce every five years and updated regularly.
Ta so povzeta v dokumentih „Izvozna in uvozna politika“, ki jih vsakih pet let izda ministrstvo za trgovino in jih redno posodablja.
One Export and Import Policy document is relevant to the RIP of this case; i.e. the five-year plan relating to the period 1 September 2004 to 31 March 2009 (EXIM policy 04-09).
Za OPP tega primera je pomemben en dokument izvozne in uvozne politike, tj. petletni načrt za obdobje od 1. septembra 2004 do 31. marca 2009 („politika EXIM 2004–2009“).
In addition, the GOI also sets out the procedures governing the EXIM policy 04-09 in a ‘Handbook of Procedures — 1 September 2004 to 31 March 2009, Volume I’ (HOP I 04-09).
Poleg tega IV določa postopke, ki urejajo politiko EXIM 2004–2009, tudi v „Priročniku o postopkih – 1. september 2004 do 31. marec 2009, Zvezek I“ („HOP I 2004–2009“).
The Handbook of Procedure is also updated on a regular basis.
Tudi priročnik o postopkih se redno posodablja.
The Income Tax Schemes specified above under (e) are based on the Income Tax Act of 1961, which is amended yearly by the Finance Act.
Sheme davka na dohodek, navedene zgoraj v točki (e), temeljijo na Zakonu o davku na dohodek iz leta 1961, ki ga letno spreminja Finančni zakon.
The Export Credit Scheme specified above under (f) is based on sections 21 and 35A of the Banking Regulation Act 1949, which allow the Reserve Bank of India (RBI) to direct commercial banks in the field of export credits.
Shema izvoznih kreditov, navedena zgoraj v točki (f), temelji na oddelkih 21 in 35A Zakona o bančništvu iz leta 1949, ki Indijski centralni banki („ICB“) dovoljuje usmerjanje komercialnih bank na področju izvoznih kreditov.
In accordance with Article 11(10) of the basic Regulation, the Commission invited the GOI for additional consultations with respect to both changed and unchanged schemes with the aim of clarifying the factual situation as regards the alleged schemes and arriving at a mutually agreed solution.
Komisija je v skladu s členom 11(10) osnovne uredbe povabila IV k dodatnim posvetovanjem glede spremenjenih in nespremenjenih shem, da bi se pojasnil dejanski položaj v zvezi s tema shemama in dosegla sporazumna rešitev.
Following these consultations, and in the absence of a mutually agreed solution in relation to these schemes, the Commission included all these schemes in the investigation of subsidisation.
Komisija je po teh posvetovanjih in brez dosežene sporazumne rešitve glede teh shem vse te sheme vključila v preiskavo subvencioniranja.
Specific schemes
Posebne sheme
Advance Authorisation Scheme (AAS)
Shema vnaprejšnjih odobritev („Advance Authorization Scheme“ – AAS)
The detailed description of the scheme is contained in paragraphs 4.1.1 to 4.1.14 of the EXIM policy 04-09 and chapters 4.1 to 4.30 of the HOP I 04-09.
Shema je podrobno opisana v odstavkih od 4.1.1 do 4.1.14 politike EXIM 2004–2009 in poglavjih od 4.1 do 4.30 priročnika HOP I 2004–2009.
This scheme was called Advance Licence Scheme during the previous review investigation that led to the imposition by Regulation (EC) No 713/2005 of the definitive countervailing duty currently in force.
Ta shema se je med prejšnjo preiskavo v zvezi s pregledom, ki je pripeljala do trenutno veljavne dokončne izravnalne dajatve, uvedene z Uredbo (ES) št. 713/2005, imenovala shema vnaprej pridobljenih dovoljenj.
The AAS consists of six sub-schemes, as described in more detail in recital 21.
AAS vključuje šest podshem, ki so natančneje opisane v uvodni izjavi 21.
Those sub-schemes differ, inter alia, in the scope of eligibility.
Te podsheme se med drugim razlikujejo po obsegu upravičenosti.
Manufacturer-exporters and merchant-exporters ‘tied to’ supporting manufacturers are eligible for the AAS physical exports and for the AAS for annual requirement.
Proizvajalci izvozniki in trgovci izvozniki, „vezani“ na spremljajoče proizvajalce, so upravičeni do AAS za fizični izvoz in AAS za letne potrebe.
Manufacturer-exporters supplying the ultimate exporter are eligible for AAS for intermediate supplies.
Proizvajalci izvozniki, ki dobavljajo končnemu izvozniku, so upravičeni do AAS za vmesne dobave.
Main contractors which supply to the ‘deemed export’ categories mentioned in paragraph 8.2 of the EXIM policy 04-09, such as suppliers of an export oriented unit (EOU), are eligible for AAS deemed export.
Glavni izvajalci, ki dobavljajo za kategorije „predvidenega izvoza“, omenjene v odstavku 8.2 politike EXIM 2004–2009, kot so dobavitelji za izvozno usmerjeno enoto („IUE“), so upravičeni do AAS za predvideni izvoz.
Eventually, intermediate suppliers to manufacturer-exporters are eligible for ‘deemed export’ benefits under the sub-schemes Advance Release Order (ARO) and back-to-back inland letter of credit.
Končno, vmesni dobavitelji proizvajalcem izvoznikom pa so upravičeni do subvencij za „predvideni izvoz“ po podshemah vnaprejšnje pripustitve naročil („Advance Release Order“ – ARO) in back to back notranjega akreditiva („back to back inland letter of credit“).
Advance authorisations can be issued for:
Vnaprejšnje odobritve se lahko izdajo za:
physical exports: this is the main sub-scheme.
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 vhodnih materialov za proizvodnjo določenega nastalega izvoznega izdelka.
An import allowance and export obligation including the type of export product are specified in the authorisation;
Nadomestilo za uvoz in izvozna obveznost, vključno z vrsto izvoznega izdelka, sta določena v dovoljenju;
annual requirement: such an authorisation is not linked to a specific export product, but to a wider product group (e.g. chemical and allied products).
letno potrebo: taka odobritev ni vezana na določen izvozni izdelek, temveč na širšo skupino izdelkov (npr. kemični in sorodni izdelki).
The authorisation 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 njegov pretekli izvoz – brez dajatev uvaža vse surovine, ki se uporabljajo pri proizvodnji vseh izdelkov, ki spadajo v tako skupino izdelkov.
It can choose to export any resultant product falling under the product group using such duty-exempt material;
Lahko se odloči za izvoz katerega koli izdelka, ki spada v skupino izdelkov, za katero se uporabljajo materiali, oproščeni dajatev;
intermediate supplies: this sub-scheme covers cases where two manufacturers intend to produce a single export product and divide the production process.
vmesne dobave: ta podshema zajema primere, v katerih nameravata dva proizvajalca izdelovati en izvozni izdelek in si razdeliti proizvodni proces.
The manufacturer-exporter who produces the intermediate product can import duty-free input materials and can obtain for this purpose an AAS for intermediate supplies.
Proizvajalec izvoznik, ki izdeluje vmesni izdelek, lahko brez dajatev uvaža surovine in za ta namen prejme AAS za vmesne dobave.
The ultimate exporter finalises the production and is obliged to export the finished product;
Končni izvoznik dokonča proizvodnjo in je dolžan izvoziti končni izdelek;
deemed exports: this sub-scheme 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 04-09.
predvideni izvoz: ta podshema omogoča glavnemu izvajalcu brez dajatev uvažati surovine, potrebne za proizvodnjo blaga, ki se kot „predvideni izvoz“ proda kategorijam kupcev, navedenih v odstavku 8.2.(b) do (f), (g), (i) in (j) politike EXIM 2004–2009.
According to the GOI, deemed exports refer to those transactions in which the goods supplied do not leave the country.
IV trdi, da se predvideni 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 veljajo za predvideni izvoz, če je blago izdelano v Indiji, npr. dobava blaga IUE ali družbi, ki se nahaja v posebni ekonomski coni („PEC“);
ARO: the AAS holder intending to source the inputs from indigenous sources, in lieu of direct import, has the option to source them against AROs.
ARO: imetnik AAS, ki namerava pridobivati surovine iz domačih virov namesto z neposrednim uvozom, jih lahko pridobiva z ARO.
In such cases the Advance Authorisations are validated as AROs and are endorsed to the indigenous supplier upon delivery of the items specified therein.
V tem primeru je vnaprej pridobljeno pooblastilo 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 04-09 (i.e. AAS for intermediate supplies/deemed export, deemed export drawback and refund of terminal excise duty).
S potrditvijo ARO je domači dobavitelj upravičen do ugodnosti predvidenega izvoza, kakor so določene v odstavku 8.3 politike EXIM 2004–2009 (tj. AAS za vmesne dobave/predvideni izvoz, povračila za predvideni izvoz in vračila končne trošarine).
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 sub-scheme again covers indigenous supplies to an Advance Authorisation holder.
back to back notranji akreditiv: ta podshema spet zajema domače dobave imetniku vnaprej pridobljenega pooblastila.
The holder of an Advance Authorisation can approach a bank for opening an inland letter of credit in favour of an indigenous supplier.
Imetnik vnaprej pridobljenega dovoljenja lahko pri banki odpre notranji akreditiv v korist domačega dobavitelja.
The authorisation 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 odobritev samo za neposreden uvoz glede vrednosti in količin domačih, ne pa uvoženih izdelkov.
The indigenous supplier will be entitled to the forecast export benefits as set out in paragraph 8.3 of the EXIM policy 04-09 (i.e. AAS for intermediate supplies/deemed export, deemed export drawback and refund of terminal excise duty).
Domači proizvajalec je upravičen do subvencij za predvideni izvoz, kakor je določeno v odstavku 8.3 politike EXIM 2004–2009 (tj. AAS za vmesne dobave/predvideni izvoz, povračila za predvideni izvoz in vračila končnih trošarin).
It was established that during the RIP the cooperating exporter only obtained concessions under two sub-schemes linked to the product concerned, i.e. (i) AAS physical exports and (ii) AAS for intermediate supplies.
Ugotovljeno je bilo, da je med OPP sodelujoči izvoznik pridobil koncesije samo na podlagi dveh podshem, povezanih z zadevnim izdelkom, in sicer (i) AAS za fizični izvoz in (ii) AAS za vmesne dobave.
It is therefore not necessary to establish the countervailability of the remaining unused sub-schemes.
Zato ni treba ugotavljati, ali so preostale neuporabljene podsheme takšne, proti katerim se lahko uvede izravnalni ukrep.
Following the imposition by Regulation (EC) No 713/2005 of the definitive countervailing duty currently in force, the GOI has modified the verification system applicable to AAS.
Potem ko je bila z Uredbo (ES) št. 713/2005 uvedena trenutno veljavna dokončna izravnalna terjatev, je IV spremenila sistem preverjanja, ki se uporablja za AAS.
In concrete terms, for verification purposes by the Indian authorities, an Advance Authorisation holder is legally obliged to maintain ‘a true and proper account of consumption and utilisation of duty-free imported/domestically procured goods’ in a specified format (chapters 4.26, 4.30 and Appendix 23 HOP I 04-09), i.e. an actual consumption register.
Konkretno je za namene preverjanja, ki ga izvajajo indijski organi, imetnik vnaprej pridobljenega pooblastila zakonsko zavezan vzdrževati „verodostojno in ustrezno dokumentacijo o porabi in uporabi brez dajatve uvoženega/doma nabavljenega blaga“ v določeni obliki (poglavji 4.26 in 4.30 ter Priloga 23 HOP I 2004–2009), tj. evidenco dejanske porabe.
This register has to be verified by an external chartered accountant/cost and works accountant who issues a certificate stating that the prescribed registers and relevant records have been examined and the information furnished under Appendix 23 is true and correct in all respects.
To evidenco mora preveriti zunanji pooblaščeni računovodja/stroškovni računovodja, ki izda potrdilo, da so bile predpisane evidence in ustrezna računovodska dokumentacija pregledane ter da so informacije, predložene v skladu s Prilogo 23, v vseh pogledih resnične in pravilne.
Nevertheless, the aforesaid provisions apply only to Advance Authorisations issued on or after 13 May 2005.
Vendar pa zgornje določbe veljajo le za vnaprej pridobljena pooblastila, izdana 13. maja 2005 ali pozneje.
For all Advance Authorisations or Advance Licences issued before that date, holders are requested to follow the previously applicable verification provisions, i.e. to keep a true and proper account of licence-wise consumption and utilisation of imported goods in the specified format of Appendix 18 (chapter 4.30 and Appendix 18 HOP I 02-07).
Glede vseh vnaprej pridobljenih pooblastil ali vnaprej pridobljenih dovoljenj, izdanih pred tem datumom, se morajo imetniki ravnati po prej veljavnih predpisih za preverjanje, tj. v določeni obliki iz Priloge 18 (poglavje 4.30 in Priloga 18 HOP I 2002–2007) morajo vzdrževati verodostojno in ustrezno dokumentacijo o porabi in uporabi uvoženega blaga v zvezi z dovoljenjem.
With regard to the sub-schemes used during the RIP by the sole cooperating exporting producer, i.e. physical exports and intermediate supplies, both the import allowance and the export obligation are fixed in volume and value by the GOI and are documented on the authorisation.
IV v zvezi s podshemama, ki ju je med OPP uporabljal edini sodelujoči proizvajalec izvoznik, tj. za fizični izvoz in vmesne dobave, določi količino in vrednost nadomestila za uvoz in obveznosti izvoza, kar je zapisano na odobritvi.
In addition, at the time of import and of export, the corresponding transactions are to be documented by government officials on the authorisation.
Poleg tega morajo vladni uslužbenci ob uvozu in izvozu na odobritev 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 po tej shemi, določi IV na podlagi standardnih „input/output“ norm („SION“).
SIONs exist for most products including the product concerned and are published in the HOP II 04-09.
SION obstajajo za večino izdelkov, vključno z zadevnim izdelkom, in so objavljene v HOP II 2004–2009.
Following the imposition by Council Regulation (EC) No 713/2005 of the definitive countervailing duty currently in force, SION norms for the product concerned were only applicable up to September 2005.
Potem ko je bila v Uredbi (ES) št. 713/2005 uvedena trenutno veljavna dokončna izravnalna terjatev, so se SION za zadevni izdelek lahko uporabljale le do septembra 2005.
New norms were issued in September 2006 (for amoxicillin trihydrate) and April 2007 (for ampicillin trihydrate and cefalexin).
Nove norme so bile objavljene septembra 2006 (za amoksicilin trihidrat) in aprila 2007 (za ampicilin trihidrat in cefaleksin).
In the meantime, ad-hoc norms applied.
Vmes so se uporabljale začasne norme.
Imported input materials are not transferable and have to be used to produce the resulting export product.
Uvoženi vhodni materiali niso prenosljivi in se morajo uporabiti za proizvodnjo končnega izvoznega izdelka.
The export obligation must be fulfilled within a prescribed time-frame after issuance of the authorisation (24 months with two possible extensions of six months each).
Obveznost izvoza mora biti izpolnjena v določenem roku po izdaji pooblastila (24 mesecev z možnostjo dveh podaljšanj po šest mesecev).
The review investigation established that raw materials were imported under different authorisations/licences and different SION norms and then were mixed and physically incorporated in the production process of the same exported good.
Med preiskavo v zvezi s pregledom je bilo ugotovljeno, da so bile surovine uvožene v skladu z različnimi odobritvami/dovoljenji in različnimi normami SION, potem pa so bile pomešane in fizično vključene v proizvodni proces istega izvoznega blaga.
Account taken of the above, it was not possible to establish whether SION norm requirements, stipulated under specific authorisations/licences, with respect to duty-free input materials exceed the material needed to produce the reference quantity of the resulting export product.
Ob upoštevanju zgornjega ni bilo mogoče ugotoviti, ali zahteve norm SION, določene v skladu s posebnimi odobritvami/dovoljenji, glede dajatev prostih vhodnih materialov presegajo surovine, potrebne za izdelavo referenčne količine končnega izvoznega izdelka.
The review investigation also established that the verification requirements stipulated by the Indian authorities were either not honoured or not yet tested in practice.
S preiskavo v zvezi s pregledom je bilo tudi ugotovljeno, da se zahteve za preverjanje, ki so jih določili indijski organi, niso spoštovale ali pa se še niso preskusile v praksi.
For Advance Licences issued before 13 May 2005 the necessary actual consumption and stock registers (i.e. Appendix 18) did not exist.
Za vnaprej pridobljena dovoljenja, izdana pred 13. majem 2005, potrebne evidence dejanske porabe in zalog (tj. Priloga 18) niso obstajale.
For Advance Authorisations issued after 13 May 2005 the necessary actual consumption and stock registers were used but GOI had not yet verified the compliance of these registers with EXIM policy requirements.
Za vnaprej pridobljena pooblastila, izdana po 13. maju 2005, so se potrebne evidence dejanske porabe in zalog sicer uporabljale, vendar pa IV še ni preverila skladnosti teh evidenc z zahtevami politike EXIM.
In the latter case, the registers were only verified by an external chartered accountant as required by the relevant Indian legislation mentioned under recital 22.
V zadnjem primeru je evidence preveril le zunanji pooblaščeni računovodja, kakor se zahteva v veljavni indijski zakonodaji, navedeni v uvodni izjavi 22.
Nevertheless, there were no records kept either by the company or by the chartered accountant on how this certification process took place.
Vendar pa niti družba niti pooblaščeni računovodja nista vodila evidence o tem, kako je potekal sam certifikacijski postopek.
There was no audit plan or any other supporting material of the audit performed, no recorded information on the methodology used and the specific requirements needed for such scrupulous work that requires detailed technical knowledge on production processes, EXIM policy requirements and accounting procedures.
Nobenega revizijskega načrta ali kakršnega koli drugega podpornega gradiva ni bilo o opravljeni reviziji, niti ni bilo zapisanih informacij o uporabljeni metodologiji in posebnih zahtevah, potrebnih za tako natančno delo, ki zahteva podrobno strokovno znanje o proizvodnih procesih, zahtevah politike EXIM in računovodskih postopkih.
Account taken of this situation, it is considered that the investigated exporter was not able to demonstrate that the relevant EXIM provisions were met.
Ob upoštevanju tega stanja velja ugotovitev, da preiskovani izvoznik ni bil sposoben dokazati, da so bile izpolnjene ustrezne določbe EXIM.
Disclosure comments
Pripombe na razkritje
The sole cooperating producer submitted comments on the AAS.
Edini sodelujoči proizvajalec je predložil pripombe glede AAS.
The company claimed that despite the situation described under recital 24 it was possible to establish whether SION norm requirements stipulated under specific authorisations exceed the materials needed to produce the reference quantity of the resulting export product and that the company maintained actual consumption records in highly meticulous manner.
Družba je trdila, da je bilo kljub stanju, opisanem v uvodni izjavi 24, mogoče ugotoviti, ali zahteve norm SION, določene v skladu s posebnimi odobritvami, presegajo surovine, potrebne za proizvodnjo referenčne količine končnega izvoznega izdelka, in da je družba zelo natančno vodila evidenco dejanske porabe.
In this respect it is noted that the actual production records confirmed that it was not possible to establish a reliable benchmark per given authorisation (i.e. materials needed to produce the reference quantity) account taken of the various applicable SION norms and the incoherent mixture of raw materials used for production.
Glede tega je treba poudariti, da so evidence o dejanski proizvodnji potrdile, da ni bilo mogoče opraviti zanesljive primerjalne analize na dano odobritev (tj. za surovine, potrebne za proizvodnjo referenčne količine) glede na različne veljavne norme SION in nejasno mešanico surovin, uporabljenih za proizvodnjo.
Furthermore, raw materials covered by the scheme were found to be used for products other than the product concerned.
Poleg tega je bilo ugotovljeno, da so bile surovine iz sheme uporabljene za izdelke, ki niso bili zadevni izdelek.