natgillin/translations-raw huggingface dataset:
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.
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.
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 EOU ali družbi, ki ima sedež v posebni ekonomski coni („SEZ“);
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.
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).
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 vnaprejšnje odobritve.
The indigenous supplier will be entitled to deemed 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).
Three of the cooperating exporting producers received concessions under the AAS linked to the product concerned during the RIP.
Trije od sodelujočih proizvajalcev izvoznikov so prejeli koncesijo v okviru AAS, povezano z zadevnim izdelkom med OPP.
Two of these companies made use two of the sub-schemes, i.e. (i) AAS physical exports and (iii) AAS for intermediate supplies.
Dve od teh družb sta uporabili dve podshemi, tj. (i) AAS za fizični izvoz in (iii) AAS za vmesne dobave.
The third company used sub-scheme (ii) AAS for annual requirement.
Tretja družba je uporabila podshemo (ii) AAS za letne potrebe.
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.
Za namene preverjanja, ki ga izvajajo indijski organi, je imetnik vnaprejšnje odobritve zakonsko zavezan voditi „verodostojno in ustrezno poslovno knjigo potrošnje in brez dajatev uvoženega/brez trošarin nabavljenega blaga“ v določeni obliki (poglavji 4.26 in 4.30 ter Dodatek 23 HOP I 2004–2009), tj. dejansko evidenco potrošnje.
Nevertheless, the aforesaid provisions apply only to Advance Authorisations issued on or after 13 May 2005.
Vendar pa zgornje določbe veljajo le za vnaprejšnje odobritve, izdane 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).
Za vse vnaprejšnje odobritve ali vnaprej pridobljena dovoljenja, izdana pred tem datumom, morajo imetniki upoštevati prejšnje določbe o preverjanju, tj. voditi morajo verodostojno in ustrezno poslovno knjigo potrošnje in porabe uvoženega blaga v zvezi z dovoljenjem v določeni obliki iz Dodatka 18 (poglavje 4.30 in Dodatek 18 HOP I 2002–2007).
With regard to the sub-schemes used during the RIP by two cooperating exporting producers, 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 sta ju med OPP uporabljala dva sodelujoča proizvajalca izvoznika, tj. za fizični izvoz in vmesne dobave, določi količino in vrednost nadomestila za uvoz in obveznosti izvoza, kar je zapisano na odobritvi.
The volume of imports allowed under the AAS is determined by the GOI on the basis of standard input-output norms (SIONs).
Količino uvoza, dovoljenega v okviru AAS, določi IV na osnovi standardnih input-output normativov („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 objavljeni v HOP II 2004–2009.
The most recent changes in the SIONs for PET film and PET chips, an intermediate product, were revised in September 2005.
Zadnje spremembe SION za folije iz PET in PET v obliki zrnc, ki je vmesni izdelek, so bile pregledane septembra 2005.
With regard to sub-scheme (ii) listed above (AAS for annual requirement) that was used by the other exporter, only the import allowance in value is documented on the licence.
V zvezi s podshemo (ii), navedeno zgoraj, (AAS za letne potrebe), ki jo je uporabil drugi izvoznik, se na dovoljenje vpiše samo vrednost uvoznega nadomestila.
The licence holder is obliged to ‘maintain the nexus between inputs and the resultant product’ (paragraph 4.24A(c) HOP I 04-09).
Imetnik dovoljenja mora „vzdrževati povezavo med surovinami in nastalim izdelkom“ (odstavek 4.24A(c) HOP I 2004–2009).
The export obligation must be fulfilled within a prescribed time-frame after issuance of the licence (24 months with two possible extensions of six months each).
Obveznost izvoza mora biti izpolnjena v določenem časovnem roku po izdaji dovoljenja (24 mesecev z možnostjo dveh podaljšanj po 6 mesecev).
The verification showed that the actual consumption rate for the companies concerned of key raw materials needed to produce one kilogram of PET film was lower than the corresponding SION.
Preverjanje je pokazalo, da je bila za zadevne družbe dejanska stopnja potrošnje glavnih surovin, potrebnih za proizvodnjo enega kilograma folije iz PET, nižja od ustreznega SION.
This was clearly the case with regard to the old SION for PET film, and to a lesser extent, to the revised SION which came into force in September 2005.
To je bilo nedvomno tako v zvezi s starimi SION za folije iz PET in v manjši meri v zvezi s pregledanimi SION, ki so začele veljati septembra 2005.
The verification further established that none of the companies concerned had kept the legally required consumption register referred to in recital 37 above.
Preverjanje je tudi pokazalo, da nobena od zadevnih družb ni vodila zakonsko zahtevane evidence potrošnje iz uvodne izjave (37).
Consequently, it can only be concluded that the verification requirements stipulated by the Indian authorities were not honoured.
Zato se lahko zaključi le, da zahteve glede preverjanja, ki so jih določili indijski organi, niso bile upoštevane.
In addition, AAS physical exports, AAS for intermediate supply and AAS for annual requirement 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 je jasno, da so AAS za fizični izvoz, AAS za vmesne dobave in AAS za letne potrebe zakonsko pogojene z opravljenim izvozom ter se zato štejejo kot specifične in upravičene do izravnave v skladu s členom 3(4)(a) osnovne uredbe.
None of the three sub-schemes used in the present case can be considered as permissible duty drawback systems or substitution drawback systems within the meaning of Article 2(1)(a)(ii) of the basic Regulation.
Nobena od treh podshem, ki se uporabljajo v tem primeru, se ne more šteti za dovoljen sistem povračila dajatev ali nadomestni sistem povračil v smislu člena 2(1)(a)(ii) osnovne uredbe.
They do not conform to the 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.
Te tri sheme niso v skladu s pravili, določenimi v točki (i) Priloge I, Prilogi II (opredelitev in pravila za povračila) in Prilogi III (opredelitev in pravila za nadomestna povračila) k osnovni uredbi.
The GOI did not effectively apply neither its new nor its old verification system or procedure to confirm whether and in what amounts inputs were consumed in the production of the exported product (Annex II(II)(4) of the basic Regulation and, in the case of substitution drawback schemes, Annex III(II)(2) of the basic Regulation).
IV ni učinkovito uporabila novega niti starega sistema ali postopka preverjanja, da bi lahko potrdila, ali in v kakšnih količinah so bile surovine porabljene za proizvodnjo izvoznega izdelka (Priloga II(II)(4) k osnovni uredbi in, v primeru shem nadomestnega povračila, Priloga III(II)(2) k osnovni uredbi).
The SION’s themselves cannot be considered a verification system of actual consumption, because none of the companies concerned kept the required consumption register to enable the GOI to verify with sufficient precision what amounts of inputs were consumed in the export production.
SION sami se ne morejo šteti za sistem preverjanja dejanske potrošnje, ker nobena od zadevnih družb ni vodila zahtevane evidence potrošnje, ki bi IV omogočila dovolj natančno preverjanje količin surovin, porabljenih pri proizvodnji blaga za izvoz.
In the absence of permitted duty drawback systems or substitution drawback systems, the countervailable benefit is the remission of total import duties normally due upon importation of inputs.
Zaradi neobstoja dovoljenih sistemov povračila dajatev ali nadomestnih sistemov povračil pomeni subvencija, proti kateri se lahko uvede izravnalni ukrep, odpust skupnih uvoznih dajatev, ki se običajno zaračunajo ob uvozu surovin.
According to Article 2(1)(a)(ii) and Annex I(i) of the basic Regulation only when the conditions of Annexes II and III of the basic Regulation are met that the excess remission of duties can be countervailed.
V skladu s členom 2(1)(a)(ii) in Prilogo I(i) k osnovni uredbi je mogoče izravnati presežne odpuste dajatev le, če so izpolnjeni pogoji iz prilog II in III k osnovni uredbi.
Thus, if an adequate monitoring process is not demonstrated, the above exception for drawback schemes is not applicable and the normal rule of the countervailing of the amount of unpaid duties (revenue forgone), applies, rather than of any purported excess remission.
Če ustrezen postopek spremljanja ni vzpostavljen, se navedena oprostitev za sheme povračil ne uporablja in se uporablja normalno pravilo za izravnavanje zneska neplačanih dajatev (izpada prihodka), ne pa domnevni presežni odpust.
To the contrary, according to Article 2(1)(a)(ii) of the basic Regulation, the investigating authority only has to establish sufficient evidence to refute the appropriateness of an alleged verification system.
Nasprotno, v skladu s členom 2(1)(a)(ii) osnovne uredbe mora preiskovalni organ samo zbrati zadostne dokaze, da zavrne domnevno ustreznost sistema preverjanja.
The subsidy amount for the three exporters which used the AAS was calculated on the basis of import duties forgone (basic customs duty and special additional customs duty) on the material imported under the three sub-schemes during the RIP (numerator).
Znesek subvencije za tri izvoznike, ki so uporabljali AAS, je bil izračunan na podlagi opuščenih uvoznih dajatev (osnovna carina in posebna dodatna carina) za material, ki je bil uvožen v skladu s tremi podshemami med OPP (števec).
In accordance with Article 7(1)(a) of the basic Regulation, fees necessarily incurred to obtain the subsidy were deducted from the subsidy amount where justified claims were made.
V skladu s členom 7(1)(a) osnovne uredbe so bile pristojbine, ki so nujno potrebne za pridobitev subvencije, odštete od zneska subvencije, kadar so bili za to vloženi upravičeni zahtevki.
In accordance with Article 7(2) of the basic Regulation, this subsidy amount was allocated over the export turnover during the RIP as appropriate denominator, because the subsidy is contingent upon export performance and was not granted by reference to the quantities manufactured, produced, exported or transported.
V skladu s členom 7(2) osnovne uredbe je bil ta znesek subvencije dodeljen za prihodke od izvoza med OPP kot ustrezen imenovalec, ker je subvencija pogojena z opravljenim izvozom in ni bila dodeljena glede na izdelane, pridelane, izvožene ali prepeljane količine.
Three cooperating exporting producers obtained benefits from this scheme during the RIP ranging from 0,5 % to 2,1 %.
Trije sodelujoči proizvajalci izvozniki so imeli ugodnosti iz te sheme med OPP v višini od 0,5 % do 2,1 %.
The detailed description of the DEPBS is contained in paragraph 4.3 of the EXIM-policy 04-09 and in chapter 4 of the HOP I 04-09.
DEPBS je podrobno opisana v odstavku 4.3 politike EXIM 2004–2009 in poglavju 4 HOP I 2004–2009.
In order for the goods to be exported, the Indian customs authorities issue an export shipping bill, during the dispatch procedure.
Za izvoz blaga indijski organi med postopkom odpreme izdajo izvozno odpremnico.
This document shows, inter alia, the amount of DEPBS credit which is to be granted for that export transaction.
Ta dokument med drugim vsebuje znesek kredita DEPBS, ki se dodeli za navedeni izvozni posel.
Once the customs authorities issue an export shipping bill, the GOI has no discretion over the granting of a DEPBS credit.
Ko carinski organi izdajo izvozno odpremnico, IV ne more več odločati o dodelitvi kredita DEPBS.
They can be used for payment of customs duties on subsequent imports of any goods unrestrictedly importable, except capital goods.
Lahko se uporabljajo za plačilo carin na poznejši uvoz kakršnega koli blaga, ki se neomejeno uvaža, razen investicijskega blaga.
Application for DEPBS credits are electronically filed and can cover an unlimited amount of export transactions.
Vloge za kredite DEPBS se predložijo elektronsko in lahko zajemajo neomejeno število izvoznih poslov.
De facto no strict deadlines apply to DEPBS credits.
Dejansko za oddajo vlog za kredite DEPBS ni strogih rokov.
The electronic system used to manage DEPBS is not excluding automatically export transactions exceeding the deadline submission periods mentioned in chapter 4.47 HOP I 04-09.
Elektronski sistem, ki se uporablja za upravljanje DEPBS, ne izključuje samodejno izvoznih poslov zunaj rokov za oddajo vlog, omenjenih v poglavju 4.47 HOP I 2004–2009.
Furthermore, as clearly provided in chapter 9.3 HOP I 04-09 applications received after the expiry of submission deadlines can always be considered with the imposition of a minor penalty fee (i.e. 10 % on the entitlement).
Poleg tega, kakor je jasno določeno v poglavju 9.3 HOP I 2004–2009, je mogoče vloge, prejete po izteku rokov za oddajo vlog, vedno upoštevati ob uvedbi manjše kazenske takse (tj. 10 % upravičenosti do prejemka).
In addition, the DEPBS credit confers a benefit upon the exporter, because it improves its liquidity.
Poleg tega pomeni kredit DEPBS za izvoznika ugodnost, ker izboljša njegovo likvidnost.
Furthermore, the DEPBS is 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 je DEPBS zakonsko pogojena z opravljenim izvozom in zato specifična, proti njej pa se lahko v skladu s členom 3(4)(a) osnovne uredbe uvedejo izravnalni ukrepi.
This scheme cannot be considered a permissible duty drawback system or substitution drawback system within the meaning of Article 2(1)(a)(ii) of the basic Regulation.
Ta shema ne more veljati za dovoljen sistem povračila dajatev ali nadomestni sistem povračil v smislu člena 2(1)(a)(ii) osnovne uredbe.
It does 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.
Ne izpolnjuje strogih pravil iz točke (i) Priloge I, Priloge II (opredelitev in pravila za povračila) in Priloge III (opredelitev in pravila za nadomestna povračila) k osnovni uredbi.
An exporter is under no obligation to actually consume the goods imported free of duty in the production process and the amount of credit is not calculated in relation to actual inputs used.
Izvoznik ni nikakor obvezan dejansko porabiti blaga, uvoženega brez dajatev, v proizvodnem postopku, znesek kredita pa ni izračunan glede na dejansko porabljene surovine.
Moreover, there is no system or procedure in place to confirm which inputs are consumed in the production process of the exported product or whether an excess payment of import duties occurred within the meaning of item (i) of Annex I and Annexes II and III of the basic Regulation.
Ni niti nobenega sistema ali postopka, ki bi potrdil, katere surovine so porabljene v proizvodnem procesu izvoznega izdelka oziroma ali je prišlo do presežnega plačila uvoznih dajatev v smislu točke (i) Priloge I ter prilog II in III k osnovni uredbi.
Thus, even exporters which procure all of their inputs locally and do not import any goods which can be used as inputs are still entitled to benefit from the DEPBS.
Tako so izvozniki, ki vse svoje surovine nabavljajo lokalno in ne uvažajo nobenega blaga, ki se lahko uporablja kot vhodni material, še vedno upravičeni do subvencij po DEPBS.
In accordance with Articles 2(2) and 5 of the basic Regulation and the calculation methodology used for this scheme in Regulation (EC) No 367/2006, the amount of countervailable subsidies was calculated in terms of the benefit conferred on the recipient found to exist during the RIP.
V skladu s členom 2(2) in členom 5 osnovne uredbe ter metodologijo izračunavanja, uporabljeno za to shemo v Uredbi Sveta (ES) št. 367/2006, je bil znesek subvencij, proti katerim je mogoče uvesti izravnalne ukrepe, izračunan glede na ugodnost za prejemnika, ki je bila ugotovljena med OPP.
At this moment, the GOI is liable to forego the customs duties, which constitutes a financial contribution within the meaning of Article 2(1)(a)(ii) of the basic Regulation.
V tem trenutku se lahko IV odpove carinam, kar predstavlja finančni prispevek v smislu člena 2(1)(a)(ii) osnovne uredbe.
Once the customs authorities issue an export shipping bill which shows, inter alia, the amount of DEPBS credit which is to be granted for that export transaction, the GOI has no discretion as to whether or not to grant the subsidy.
Ko carinski organi izdajo izvozno odpremnico, ki med drugim navaja znesek kredita DEPBS, ki se dodeli za ta izvozni posel, IV nima pravice odločati o tem, ali se subvencija dodeli.
Furthermore, the cooperating exporting producers booked the DEPBS credits on an accrual basis as income at the stage of the export transactions.
Poleg tega so sodelujoči proizvajalci izvozniki knjižili kredite DEPBS po obračunskem načelu kot prihodek v fazi izvoznih poslov.
Where justified claims were made, fees necessarily incurred to obtain the subsidy were deducted from the credits so established to arrive at the subsidy amount as numerator, pursuant to Article 7(1)(a) of the basic Regulation.
Kadar so bili predloženi upravičeni zahtevki, so bile pristojbine za pridobitev subvencije v skladu s členom 7(1)(a) osnovne uredbe odštete od tako pridobljenih kreditov, s čimer je znesek subvencije postal števec.
In accordance with Article 7(2) of the basic Regulation this subsidy amount has been allocated over the export turnover concerned during the review investigation period as appropriate denominator, because the subsidy is contingent upon export performance and it was not granted by reference to the quantities manufactured, produced, exported or transported.
V skladu s členom 7(2) osnovne uredbe je bil ta znesek subvencije dodeljen za zadevne prihodke od izvoza med obdobjem preiskave v zvezi s pregledom kot ustrezen imenovalec, ker je subvencija pogojena z opravljenim izvozom in ni bila dodeljena glede na izdelane, pridelane, izvožene ali prepeljane količine.
Four cooperating exporting producers obtained benefits from this scheme during the RIP ranging from 2,7 % to 5,9 %.
Štirje sodelujoči proizvajalci izvozniki so imeli ugodnosti iz te sheme med OPP v višini od 2,7 % do 5,9 %.
The detailed description of the EPCGS is contained in chapter 5 of the EXIM-policy 04-09 and in chapter 5 of the HOP I 04-09.
EPCGS je podrobno opisana v poglavju 5 politike EXIM 2004–2009 in poglavju 5 HOP I 2004–2009.
Under the condition of an export obligation, a company is allowed to import capital goods (new and — since April 2003 — second-hand capital goods up to 10 years old) at a reduced rate of duty.
Na podlagi pogoja obveznosti izvoza je družbi dovoljen uvoz investicijskega blaga (novega in od aprila 2003 do deset let starega) po znižani stopnji dajatve.
To this end, the GOI issues upon application and payment of a fee an EPCGS licence.
IV v ta namen po vlogi in plačilu pristojbine izda dovoljenje EPCGS.
Until 31 March 2000, an effective duty rate of 11 % (including a 10 % surcharge) and, in case of high value imports, a zero duty rate was applicable.
Do 31. marca 2000 se je uporabljala 11-odstotna stopnja dajatve (vključno z 10-odstotno dodatno dajatvijo), v primeru uvozov z visoko vrednostjo pa ničelna stopnja dajatve.
In such case, the indigenous manufacturer of capital goods may avail of the benefit for duty-free import of components required to manufacture such capital goods.
V tem primeru je domači proizvajalec investicijskega blaga lahko upravičen do dajatev prostega uvoza delov, potrebnih za proizvodnjo tega investicijskega blaga.
Following disclosure, one exporting producer highlighted that the capital goods imported under this scheme were also used for the production of products not concerned with this investigation, and that, when determining the subsidy margin, the subsidy amount established and attributable to the RIP should be divided by exports of not only the product concerned.
Po razkritju je eden od proizvajalcev izvoznikov poudaril, da je bilo investicijsko blago, uvoženo po tej shemi, uporabljeno tudi za proizvodnjo izdelkov, ki niso vključeni v to preiskavo, in da je treba pri določanju stopnje subvencije izračunani znesek subvencije, ki se nanaša na OPP, deliti z izvozom ne le zadevnih izdelkov.
This claim was found to be warranted and an appropriate adjustment was made in calculating the amount of benefit to this company under this scheme.
Ugotovljeno je bilo, da je bil zahtevek upravičen, zato je bilo izračunavanje zneska subvencije za to podjetje po tej shemi ustrezno prilagojeno.
Conclusion on EPCG scheme
Sklepna ugotovitev o EPCGS
In addition, the duty reduction confers a benefit upon the exporter, because the duties saved upon importation improve its liquidity.
Poleg tega znižanje dajatve izvozniku prinese ugodnost, saj dajatve, privarčevane pri uvozu, izboljšajo njegovo likvidnost.
Furthermore, the EPCGS is contingent in law upon export performance, since such licences can not be obtained without a commitment to export.
Nadalje je EPCGS zakonsko pogojena z opravljenim izvozom, ker takšnih dovoljenj ni mogoče dobiti brez izpolnjevanja obveznosti izvoza.