natgillin/translations-raw huggingface dataset:
A DEPBS credit is a financial contribution by the GOI since the credit will eventually be used to offset import duties, thus decreasing the GOI’s duty revenue which would otherwise be due.
Kredit DEPBS je finančni prispevek indijske vlade, saj bo kredit na koncu uporabljen za pokritje uvoznih dajatev, kar zmanjšuje prihodek indijske vlade od dajatev, ki bi sicer zapadle v plačilo.
In addition, the DEPBS credit confers a benefit upon the exporter because it improves its liquidity.
Poleg tega kredit DEPBS pomeni ugodnost za izvoznika, ker izboljša njegovo likvidnost.
This scheme cannot be considered a permissible duty drawback system or substitution drawback system within the meaning of Article 3(1)(a)(ii) of the basic Regulation since it does 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.
Ta shema ne more veljati za dovoljen sistem povračila dajatev ali nadomestni sistem povračil v smislu člena 3(1)(a)(ii) osnovne uredbe, saj ne izpolnjuje 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.
In particular, 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 zavezan v proizvodnem procesu dejansko porabiti blago, uvoženo brez dajatev, znesek kredita pa ni izračunan glede na dejansko uporabljene 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.
Poleg tega ne obstaja sistem ali postopek, ki bi potrdil, katere surovine so porabljene v proizvodnem postopku izvoženega izdelka in ali je prišlo do presežnega plačila uvoznih dajatev v smislu točke (i) Priloge I ter Priloge II in Priloge III osnovne uredbe.
In order to obtain the benefit, it is sufficient for an exporter to simply export goods without demonstrating that any input material was imported.
Za pridobitev subvencije zadošča, da izvoznik zgolj izvaža blago, ne da bi dokazal, da so bile uvožene kakršne koli surovine.
In accordance with Articles 3(2) and 5 of the basic Regulation, the amount of countervailable subsidies was calculated in terms of the benefit conferred on the recipient found to exist during the IP.
V skladu s členom 3(2) in členom 5 osnovne uredbe je bil znesek subvencij, proti katerim se lahko uvedejo izravnalni ukrepi, izračunan glede na ugodnost prejemnika, ki je bila ugotovljena v OP.
At that moment, the GOI is liable to forego the customs duties, which constitutes a financial contribution within the meaning of Article 3(1)(a)(ii) of the basic Regulation.
V tistem trenutku se lahko indijska vlada odpove carinam, kar predstavlja finančni prispevek v smislu člena 3(1)(a)(ii) osnovne uredbe.
In the light of the above, it is considered appropriate to assess the benefit under the DEPBS as being the sums of the credits earned on export transactions made under this scheme during the IP.
Glede na navedeno se šteje za ustrezno, da se ugodnosti v okviru DEPBS izračunajo kot vsote kreditov, prejetih za vse izvozne transakcije v okviru te sheme v OP.
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, pri čemer je znesek subvencije postal števec.
In accordance with Article 7(2) of the basic Regulation this subsidy amount has been allocated over the total export turnover during the IP 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 celotne prihodke od izvoza med OP kot ustrezen imenovalec, ker je subvencija pogojena z izvozom in ni bila dodeljena glede na izdelane, pridelane, izvožene ali prepeljane količine.
The subsidy rate established in respect of this scheme for the companies concerned during the IP ranged from 1,5 % to 3,4 %.
Stopnja subvencije, ugotovljena v OP za zadevne družbe v okviru te sheme, se je gibala med 1,5 % in 3,4 %.
Advance Authorisation Scheme (AAS)
Shema vnaprejšnjih odobritev (AAS)
The detailed description of the scheme is contained in paragraphs 4.1.1 to 4.1.14 of the FT-policy 04-09 and FT-policy 2009-2014 and chapters 4.1 to 4.30 of the HOP I 2004-2009 and of the HOP I 2009-2014.
Shema je podrobno opisana v odstavkih od 4.1.1 do 4.1.14 Zunanjetrgovinske politike 2004–2009 in Zunanjetrgovinske politike 2009–2014 ter poglavjih od 4.1 do 4.30 priročnika HOP I 2004–2009 in HOP I 2009-2014.
The AAS consists of six sub-schemes, as described in more detail in recital (44) below.
Shemo AAS sestavlja šest podshem, kakor je podrobneje opisano v uvodni izjavi (44).
Manufacturer-exporters and merchant-exporters ‘tied to’ supporting manufacturers are eligible for the AAS physical exports and for the AAS for annual requirement sub-schemes.
Proizvajalci izvozniki in trgovci izvozniki, „vezani“ na spremljajoče proizvajalce, so upravičeni do AAS za fizični izvoz in podshem AAS za letne potrebe.
Manufacturer–exporters supplying the ultimate exporter are eligible for AAS for intermediate supplies.
Proizvajalci izvozniki, ki oskrbujejo končnega izvoznika, so upravičeni do AAS za vmesne dobave.
Main contractors which supply to the ‘deemed export’ categories mentioned in paragraph 8.2 of the FT-policy 2004-2009, such as suppliers of an export oriented unit (‘EOU’), are eligible for the AAS deemed export sub-scheme.
Glavni izvajalci, ki oskrbujejo kategorije „predvidenega izvoza“, navedene v odstavku 8.2 Zunanjetrgovinske politike 2004–2009, kot so dobavitelji izvozno usmerjenih obratov (EOU), so upravičeni do izvozne podsheme, predvidene v okviru AAS.
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.
Vmesni dobavitelji proizvajalcev izvoznikov pa so upravičeni do subvencij za „predvideni izvoz“ po podshemah vnaprejšnje pripustitve naročil (Advance Release Order – ARO) in vzajemnega notranjega akreditiva (back to back inland letter of credit).
The AAS can be issued for:
Vnaprejšnje odobritve se lahko izdajo za:
Physical exports
fizični izvoz
This is the main sub-scheme.
to je glavna podshema.
It allows for duty-free import of input materials for the production of a specific resulting export product.
Omogoča dajatev prost uvoz surovin za proizvodnjo določenega nastalega izvoznega izdelka.
Annual requirement
letno potrebo
Such an authorisation is not linked to a specific export product, but to a wider product group (e.g. chemical and allied products).
taka odobritev ni vezana na določen izvozni izdelek, temveč na širšo skupino izdelkov (npr. kemični in sorodni izdelki).
Intermediate supplies
vmesne dobave
This sub-scheme covers cases where two manufacturers intend to produce a single export product and divide the production process.
ta podshema zajema primere, v katerih nameravata dva proizvajalca izdelovati en izvozni izdelek in si razdeliti proizvodni proces.
Deemed exports
predvideni izvoz
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 FT-policy 04-09.
ta podshema omogoča glavnemu izvajalcu brez dajatev uvažati surovine, potrebne za proizvodnjo blaga, ki se kot „predvideni izvoz“ prodajo kategorijam kupcev, navedenih v odstavku 8.2(b) do (f), (g), (i) in (j) Zunanjetrgovinske politike 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 export-oriented unit (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 izvozno usmerjeni enoti (EOU) ali družbi, ki ima sedež v posebni ekonomski coni (SEZ);
Advance Release Order (ARO)
vnaprejšnja pripustitev naročil (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.
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 takem primeru je vnaprejšnja odobritev validirana kot ARO in potrjena domačemu dobavitelju ob dobavi v njej 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 FT-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 Zunanjetrgovinske politike 2004–2009 (tj. AAS za vmesne dobave/predvideni izvoz, povračila za predvideni izvoz in vračila končne trošarine).
Back to back inland letter of credit
vzajemni notranji akreditiv
This sub-scheme again covers indigenous supplies to an Advance Authorisation holder.
ta podshema ponovno zajema domače dobave imetniku vnaprejšnje odobritve.
The authorisation will be validated by the bank for direct import only in respect of the value and volume of items being sourced indigenously instead of importation.
Banka potrdi odobritev 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 HUF-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 Zunanjetrgovinske politike 2004–2009 (tj. AAS za vmesne dobave/predvideni izvoz, povračila za predvideni izvoz in vračila končnih trošarin).
Two companies received concessions under the AAS linked to the product concerned during the IP.
Med OP sta na podlagi AAS dve družbi prejeli koncesijo, povezano z zadevnim izdelkom.
These companies made use of one of the sub-schemes, i.e. AAS physical exports.
Ti dve družbi sta uporabili eno od podshem, tj. AAS za fizični izvoz.
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 and HOP I 09-14), 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 porabe in brez dajatev uvoženega/brez trošarin nabavljenega blaga“ v določeni obliki (poglavji 4.26 in 4.30 ter Dodatek 23 k HOP I 2004–2009 in HOP I 2009–2014), tj. dejansko evidenco porabe.
With regard to the sub-scheme used during the IP by the companies concerned, i.e. physical exports, the import allowance and the export obligation are fixed in volume and value by the GOI and are documented on the Authorisation.
V zvezi s podshemami, ki so jih med OP uporabljale zadevne družbe, tj. za fizični izvoz indijska vlada določi vrednost in količino nadomestila za uvoz in obveznosti izvoza, kar je navedeno v 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 med uvozom in izvozom na odobritev vpisati ustrezne posle.
The volume of imports allowed under the AAS is determined by the GOI on the basis of Standard Input Output Norms (SIONs) which exist for most products including the product concerned.
Količino uvoza, dovoljenega v okviru AAS, določi indijska vlada na osnovi standardnih input-output normativov (SION), ki obstajajo za večino izdelkov, vključno z zadevnim izdelkom.
The export obligation must be fulfilled within a prescribed time frame after issuance of the licence (24 months with two possible extensions of 6 months each).
Obveznost izvoza mora biti izpolnjena v določenem časovnem roku po izdaji dovoljenja (24 mesecev z možnostjo dveh podaljšanj za 6 mesecev).
The investigation established that the verification requirements stipulated by the Indian authorities were either not honoured or not yet tested in practice.
Preiskava je pokazala, da zahteve glede preverjanja, ki so jih določili indijski organi, niso bile upoštevane ali še niso bile preizkušene v praksi.
One of the companies investigated did not maintain a system whereby it could be verified which inputs were consumed in the production of the exported product and in what amounts, as stipulated by the FT-policy (Appendix 23) and in accordance with Annex II(II)(4) of the basic Regulation.
Ena izmed preiskovanih družb ni vzdrževala sistema, na podlagi katerega bi se lahko preverilo, katere surovine so bile porabljene v proizvodnji izvoženega izdelka in v kakšnem obsegu, kakor to določa Zunanjetrgovinska politika (Dodatek 23) in v skladu s Prilogo II(II)(4) k osnovni uredbi.
In fact, there were no records of actual consumption.
Pravzaprav ni bilo nobenega zapisa o dejanski porabi.
Changes in the administration of the FT-policy 2004 to 2009, which became effective in autumn of 2005 (mandatory sending of the consumption register to the Indian authorities in the context of the redemption procedure) has not yet been applied in the case of this company.
Spremembe v vodenju Zunanjetrgovinske politike 2004–2009, ki so začele veljati jeseni 2005 (obvezno pošiljanje evidence porabe indijskim organom v okviru postopka odkupa), se v primeru te družbe še niso uporabile.
As regarding the other company, it did maintain a certain production and consumption register.
Druga družba je vzdrževala določeno evidenco proizvodnje in porabe.
However, the consumption register for the IP was not available, and consequently it was not possible to verify, inter alia, the consumption records in order to establish which inputs were consumed in the production of the exported product and in what amounts, as stipulated by the FT-policy (Appendix 23).
Vendar evidenca porabe v OP ni bila na voljo, zato je med drugim ni bilo mogoče preveriti in ugotoviti, katere surovine in v kakšnih količinah so bile porabljene pri proizvodnji izvoznega izdelka, kakor to določa Zunanjetrgovinska politika (Dodatek 23).
Regarding the verification requirements referred to in recital 46 above, there were no records kept by the company on how this certification took place.
V zvezi z zahtevami glede preverjanja iz uvodne izjave 46 družba ni vodila nobene evidence o poteku certifikacije.
There was no audit plan or any other supporting material of the audit performed (e.g. a report of the auditing), no recorded information on the methodology used and the specific requirements needed for such scrupulous work that required detailed technical knowledge on production processes.
Načrt revizije ali kakršna koli druga dokazila o opravljeni reviziji (npr. poročilo o reviziji), evidentirane informacije o uporabljeni metodologiji in posebnih zahtevah za tako natančno delo, za katerega je potrebno podrobno tehnično znanje o proizvodnih postopkih, niso bili na voljo.
In sum, it is considered that the investigated exporter was not able to demonstrate that the relevant FT-policy provisions were met.
Če povzamemo, se šteje, da preiskovani izvoznik ni bil sposoben dokazati, da so bile izpolnjene ustrezne določbe Zunanjetrgovinske politike.
Conclusion on the AAS
Sklepna ugotovitev o AAS
The exemption from import duties is a subsidy within the meaning of Article 3(1)(a)(ii) and Article 3(2) of the basic Regulation, namely it constitutes a financial contribution of the GOI which conferred a benefit upon the investigated exporters.
Oprostitev uvoznih dajatev je v smislu člena 3(1)(a)(ii) in člena 3(2) osnovne uredbe subvencija, saj predstavlja finančni prispevek indijske vlade, katerega ugodnosti so uživali preiskovani izvozniki.
In addition, AAS physical exports are clearly contingent in law upon export performance, and therefore deemed to be specific and countervailable under Article 4(4), first subparagraph, point (a) of the basic Regulation.
Poleg tega so AAS za fizični izvoz očitno zakonsko odvisne od opravljenega izvoza in se zato štejejo za specifične ter se proti njim lahko uvedejo izravnalni ukrepi v skladu s prvim pododstavkom člena 4(4)(a) osnovne uredbe.
The sub-scheme used in the present case cannot be considered permissible duty drawback system or substitution drawback system within the meaning of Article 3(1)(a)(ii) of the basic Regulation.
Poleg tega se v tem primeru uporabljena podshema ne more šteti za dovoljeni sistem povračila dajatev ali sistem nadomestnega povračila v smislu člena 3(1)(a)(ii) osnovne uredbe.
It does 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.
Ne izpolnjuje 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.
The GOI did not effectively apply a verification system or a 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).
Indijska vlada ni učinkovito uporabljala svojega sistema ali postopka preverjanja, da bi lahko potrdila, ali in v kakšnih količinah so bile surovine porabljene pri proizvodnji izvoznega izdelka (Priloga II(II)(4) osnovne uredbe in, v primeru nadomestnih shem povračil, Priloga III (II)(2) osnovne uredbe).
It is also considered that the SIONs for the product concerned were not sufficiently precise and that themselves cannot constitute a verification system of actual consumption because the design of those standard norms does not enable the GOI to verify with sufficient precision what amounts of inputs were consumed in the export production.
Tako je potrjeno, da SION za zadevni izdelek niso bili dovolj natančni in sami ne morejo predstavljati sistema preverjanja dejanske porabe, ker zasnova teh standardov indijski vladi 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).
Indijska vlada tudi ni izvedla nadaljnje preiskave na podlagi dejanske količine surovin, čeprav bi to ob odsotnosti učinkovitega sistema preverjanja (Priloga II(II)(5) in Priloga III (II)(3) k osnovni uredbi) morala storiti.
The sub-scheme is therefore countervailable.
Proti tej podshemi se torej lahko uvedejo izravnalni ukrepi.
According to Article 3(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 3(1)(a)(ii) in Prilogo I(i) osnovne uredbe je mogoče izravnati presežne odpuste dajatev le, če so izpolnjeni pogoji iz prilog II in III k osnovni uredbi.
As set out in Annexes II(II) and III(II) of the basic Regulation the burden is not upon the investigating authority to calculate such excess remission.
Kakor je določeno v prilogah II (II) in III (II) k osnovni uredbi, za izračun presežnega odpusta ni zadolžen preiskovalni organ.
The subsidy amount for the companies 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 sub-scheme during the IP (numerator).
Znesek subvencije za družbe, ki so uporabljale AAS, je bil izračunan na podlagi opuščenih uvoznih dajatev (osnovna carina in posebna dodatna carina) za material, ki je bil uvožen v skladu s podshemo med OP (števec).
In accordance with Article 7(2) of the basic Regulation, this subsidy amount was allocated over the export turnover of the product concerned during the IP 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 zadevnega izdelka med OP kot ustrezen imenovalec, ker je subvencija pogojena z opravljenim izvozom in ni bila dodeljena glede na izdelane, pridelane, izvožene ali prepeljane količine.
The subsidy rate established in respect of this scheme for the concerned companies for the IP amounts to 0,8 % and 1,5 % respectively.
Stopnja subvencije, ugotovljena za OP za zadevne družbe v okviru te sheme, je bila 0,8 % oziroma 1,5 %.
Export Promotion Capital Goods Scheme (EPCGS)
Shema za podporo izvozu investicijskega blaga (EPCGS)
The investigation revealed that two of the companies or groups of companies in the sample used this scheme during the IP.
Preiskava je pokazala, da sta v OP to shemo uporabljali dve družbi ali skupini družb v vzorcu.
However, it was found that the incentives received were negligible.
Vendar je bilo ugotovljeno, da so bile prejete spodbude zanemarljive.
Therefore, it was considerate that it was not necessary to further evaluate the countervailability of this scheme in this investigation.
Zato je Komisija ugotovila, da v tej preiskavi za to shemo ni potrebna nadaljnja ocena uvedbe izravnalnih ukrepov.
Export Oriented Units Scheme (EOUS)
Shema izvozno usmerjenih obratov (EOUS)
It was found that one of the companies in the sample had the status of an EOU and received subsidies in the IP.
Ugotovljeno je bilo, da ima ena izmed družb v vzorcu status izvozno usmerjenega obrata in je v OP prejemala subvencije.
The details of the EOU scheme are contained in chapter 6 of the FT-policy 04-09 and FT-policy 09-14 as well as in chapter 6 of the HOP I 04-09 and of the HOP I 09-14.
Podrobni opisi sheme EOU so v poglavju 6 Zunanjetrgovinske politike 2004–2009 in Zunanjetrgovinske politike 2009–2014 ter poglavju 6 HOP I 2004–2009 in HOP I 2009–2014.
Undertakings in the industrial sectors have to fulfil a minimum investment threshold in fixed assets to be eligible for the EOUS.
Podjetja v industrijskem sektorju morajo izpolnjevati minimalen investicijski prag osnovnih sredstev, da so lahko upravičena do EOUS.
Export oriented units can be located and established anywhere in India.
Izvozno usmerjeni obrati se lahko nahajajo in ustanovijo kjer koli v Indiji.
An application for EOU status must include details for a period of the next 5 years on, inter alia, planned production quantities, projected value of exports, import requirements and indigenous requirements.
Zahtevek za status EOU mora vsebovati podatke za prihodnjih pet let, med drugim o načrtovanih proizvodnih količinah, pričakovani vrednosti izvoza, uvoznih zahtevah in domačih potrebah.
The agreement to be recognised as a company under EOUS is valid for a five-year period.
Sporazum o priznanju statusa EOU družbe velja pet let.