natgillin/translations-raw huggingface dataset:
The schemes (a) to (d) specified in recital 18 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’).
Sheme od (a) do (d), navedene v uvodni izjavi 18, temeljijo na Zakonu o zunanjetrgovinskem poslovanju (razvoj in predpisi) iz leta 1992 (št. 22 iz leta 1992), ki je začel veljati 7. avgusta 1992 (v nadaljnjem besedilu: Zakon o zunanjetrgovinskem poslovanju).
The Foreign Trade Act authorises the GOI to issue notifications regarding the export and import policy.
Zakon o zunanjetrgovinskem poslovanju VI pooblašča za izdajanje poročil glede izvozne in uvozne politike.
These are summarised in Foreign Trade Policy (FTP) documents, which are issued by the Ministry of Commerce every five years and updated regularly.
Ta so povzeta v dokumentih „Foreign Trade Policy“ – Zunanjetrgovinska politika (v nadaljnjem besedilu: FTP), ki jih Ministrstvo za trgovino izda vsakih pet let in jih redno posodablja.
Two FTP documents are relevant to the RIP of this case, i.e. FTP 04-09 and FTP 09-14.
Na OPP tega primera se nanašata dva dokumenta FTP, tj. FTP 2004–2009 in FTP 2009–2014.
Scheme (e) is based on sections 21 and 35A of the Banking Regulation Act 1949, which allows the Reserve Bank of India (RBI) to direct commercial banks in the field of export credits.
Shema iz (e) temelji na oddelkih 21 in 35A Zakona o bančništvu iz leta 1949, ki „Reserve Bank of India“ – indijski centralni banki (v nadaljnjem besedilu: RBI) omogoča usmerjanje komercialnih bank na področju izvoznih kreditov.
Scheme (f) is based on the Income Tax Act of 1961, which is amended by the yearly Finance Act.
Shema iz (f) temelji na Zakonu o davku od dohodka iz leta 1961, ki se spreminja vsako leto z Zakonom o javnih financah.
Scheme (g) is administered by the Government of West Bengal and set out in Government of West Bengal Commerce & Industries Department notification No 580-CI/H of 22 June 1999, replaced by notification No 134-CI/O/Incentive/17/03/I of 24 March 2004.
Shemo iz (g) upravlja vlada Zahodne Bengalije, kakor je določeno v Poročilu oddelka za trgovino in industrijo št. 580-CI/H z dne 22. junija 1999, nazadnje zamenjanim s Poročilom št. 134-CI/O/Incentive/17/03/I z dne 24. marca 2004.
The detailed description of the DEPBS is contained in paragraphs 4.3 of FTP 04-09 and FTP 09-14 as well as in chapter 4 of HOP I 04-09 and HOP I 09-14.
Shema DEPBS je podrobno opisana v odstavku 4.3 FTP 2004–2009 in FTP 2009–2014 ter poglavju 4 HOP I 2004–2009 in HOP I 2009–2014.
An eligible exporter can apply for DEPBS credits which are calculated as a percentage of the value of products exported under this scheme.
Upravičeni izvoznik lahko zaprosi za dobropise DEPBS, ki so izračunani kot delež vrednosti izdelkov, izvoženih v okviru te sheme.
They are determined regardless of whether import duties have actually been paid or not.
Določene so ne glede na to, ali so bile uvozne dajatve dejansko plačane ali ne.
The DEPBS rate for the product concerned during the RIP of the current investigation was 8 % of fob value, subject to a value cap of INR 58/kg.
Stopnja DEPBS za zadevni izdelek v OPP trenutne preiskave je bila 8 % vrednosti FOB, z najvišjim dovoljenim zneskom 58 INR/kg.
As a result, the maximum benefit is INR 4,64/kg.
Zato največja ugodnost znaša 4,64 INR/kg.
At the time of the export transaction, a declaration must be made by the exporter to the authorities in India indicating that the export is taking place under the DEPBS.
Ko pride do izvozne transakcije, mora izvoznik indijskim organom dati izjavo, s katero navaja, da izvoz poteka v okviru DEPBS.
In order for the goods to be exported, the Indian customs authorities issue, during the dispatch procedure, an export shipping bill. This document shows, inter alia, the amount of DEPBS credit which is to be granted for that export transaction.
Za izvoz blaga indijski carinski organi med postopkom odpreme izdajo izvozno odpremnico. Ta dokument med drugim vsebuje znesek dobropisa DEPBS, ki se dodeli za navedeno izvozno transakcijo.
At the time of issuing the export shipping bill, the exporter knows the benefit it will receive.
V trenutku izdaje izvozne odpremnice je izvozniku znana ugodnost, ki jo bo prejel.
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, VI ne more več odločati o dodelitvi dobropisa DEPBS.
The relevant DEPBS rate to calculate the benefit is that which applied at the time the export declaration was made.
Zadevna stopnja DEPBS za izračun ugodnosti je tista, ki se je uporabljala v času dajanja izvozne izjave.
It was found that, in accordance with Indian accounting standards, DEPBS credits can be booked on an accrual basis as income in the commercial accounts, upon fulfilment of the export obligation.
Ugotovljeno je bilo, da se v skladu z indijskimi računovodskimi standardi dobropisi DEPBS po obračunskem načelu lahko knjižijo kot prihodek na poslovnem računu, ko je izpolnjena obveznost izvoza.
Such credits can be used for payment of customs duties on subsequent imports of any goods unrestrictedly importable, except capital goods.
Takšni dobropisi se lahko uporabljajo za plačilo carinskih dajatev na poznejši uvoz kakršnega koli blaga, ki se uvaža neomejeno, razen investicijskega blaga.
DEPBS credits are freely transferable and valid for a period of 24 months from the date of issue.
Dobropisi DEPBS se lahko prosto prenašajo in so veljavni v obdobju 24 mesecev od datuma izdaje.
The electronic system used to manage DEPBS does not automatically exclude export transactions exceeding the deadline submission periods mentioned in paragraph 4.47 of HOP I 04-09 and of HOP I 09-14.
Elektronski sistem, ki se uporablja za upravljanje DEPBS, avtomatično ne izključuje izvoznih transakcij izven rokov za oddajo vlog iz odstavka 4.47 HOP I 2004–2009 in HOP I 2009–2014.
Furthermore, as clearly provided in paragraph 9.3 of the HOP I 04-09 and of HOP I 09-14, applications received after the expiry of submission deadlines can always be considered with the imposition of a minor penalty fee (i.e. 10 % of the entitlement).
Kakor je jasno določeno v odstavku 9.3 HOP I 2004–2009 in HOP I 2009–2014, je vloge, prejete po izteku rokov za oddajo vlog, tudi vedno mogoče upoštevati ob uvedbi manjše kazenske takse (tj. 10 % upravičenega zneska).
Conclusions on DEPBS
Sklep o DEPBS
The DEPBS provides subsidies within the meaning of point (1)(a)(ii) of Article 3 and point (2) of Article 3 of the basic Regulation.
DEPBS zagotavlja subvencije v smislu točke 1(a)(ii) člena 3 in točke 2 člena 3 osnovne uredbe.
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.
Dobropis DEPBS je finančni prispevek VI, saj bo dobropis na koncu uporabljen za izravnavo uvoznih dajatev, s čimer se bo zmanjšal prihodek VI od dajatev, ki bi sicer zapadle v plačilo.
Furthermore, the DEPBS is contingent in law upon export performance, and is therefore deemed to be specific and countervailable under point (a) of the first subparagraph of Article 4(4) of the basic Regulation.
DEPBS je prav tako zakonsko pogojena z opravljenim izvozom, zato velja, da je specifična in da se proti njej lahko uvedejo izravnalni ukrepi v skladu s točko (a) prvega pododstavka člena 4(4) osnovne uredbe.
This scheme cannot be considered as permissible duty drawback system or substitution drawback system within the meaning of point (1)(a)(ii) of Article 3 of the basic Regulation as claimed by the applicant.
Ta shema se ne more šteti za dovoljeni sistem povračila dajatev ali sistem nadomestnega povračila v smislu točke 1(a)(ii) člena 3 osnovne uredbe, kot je trdil vložnik.
It does not conform to the strict rules laid down in point (i) of Annex I, in Annex II (definition and rules for drawback) and in Annex III (definition and rules for substitution drawback) to the basic Regulation.
Ne izpolnjuje strogih predpisov iz točke (i) Priloge I, iz Priloge II (opredelitev in predpisi za povračila) in iz Priloge III (opredelitev in predpisi 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 dobropisa pa ni izračunan glede na dejansko porabljene vložke.
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 point (i) of Annex I and Annexes II and III to the basic Regulation.
Nadalje ne obstaja sistem ali postopek, ki bi potrdil, kateri vložki se porabijo v proizvodnem postopku izvoženega izdelka ter ali je prišlo do presežnega plačila uvoznih dajatev v smislu točke (i) Priloge I ter prilog II in III k osnovni uredbi.
Lastly, an exporter is eligible for the DEPBS benefits regardless of whether it imports any inputs at all.
Izvoznik je končno tudi upravičen do ugodnosti DEPBS ne glede na to, ali sploh uvaža vložke.
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 dodelitev ugodnosti zadošča, da izvoznik zgolj izvaža blago, ne da bi pokazal, da so bili uvoženi kakršni koli vložki.
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 celo izvozniki, ki vse svoje vložke nabavljajo lokalno in ne uvažajo nobenega blaga, ki se lahko uporablja kot vložek, še vedno upravičeni do ugodnosti iz DEPBS.
Abolishment of the DEPBS
Odprava DEPBS
Consequently, this scheme will not confer any benefits on the applicant after 30 September 2011.
Posledično vložnik po 30. septembru 2011 ne bo imel nobene ugodnosti od te sheme.
It has therefore to be verified whether, in accordance with Article 15(1) of the basic Regulation, measures should be imposed on this scheme.
Zato je bilo treba preveriti, ali bi bilo v skladu s členom 15(1) osnovne uredbe treba uvesti ukrepe proti tej shemi.
In this respect, it was established that the applicant received similar benefits pursuant to the parallel ‘duty drawback’ scheme.
V zvezi s tem je bilo ugotovljeno, da je vložnik prejel podobne ugodnosti iz vzporedne sheme „povračila dajatev“.
The duty drawback rate for PET was 5,5 % of fob value, subject to a maximum amount of INR 5,50/kg.
Stopnja povračila dajatev za PET je bila 5,5 % vrednosti FOB, z najvišjim dovoljenim zneskom 5,50 INR/kg.
However, since the ‘duty drawback’ scheme was not used during the RIP, it is not possible to calculate a subsidy amount for this scheme.
Vendar se shema „povračila dajatev“ ni uporabljala v OPP, zato ni mogoče izračunati zneska subvencije za to shemo.
The applicant claimed that the Duty Drawback Scheme conforms with the ‘guidelines on consumption of inputs in the production process’ in Annex II to the basic Regulation, specifically paragraph I of the said Annex.
Vložnik je trdil, da je shema povračila dajatev v skladu s „smernicami o porabi vložkov v proizvodnem procesu“ iz Priloge II k osnovni uredbi, zlasti z odstavkom I navedene priloge.
However, similar to the DEPBS, it was established that the duty drawback rate is determined regardless of whether import duties have actually been paid or not.
Vendar je bilo podobno kot pri DEPBS ugotovljeno, da je stopnja povračila dajatev določena ne glede na to, ali so bile uvozne dajatve dejansko plačane ali ne.
In accordance with point (2) of Article 3 and Article 5 of the basic Regulation, the amount of countervailable subsidies was calculated in terms of the benefit conferred on the recipient, which is found to exist during the review investigation period.
V skladu s točko 2 člena 3 in členom 5 osnovne uredbe je bil znesek subvencij, proti katerim se lahko uvedejo izravnalni ukrepi, izračunan glede na ugodnost za prejemnika, ki je bila ugotovljena v obdobju preiskave v zvezi s pregledom.
At this moment, the GOI is liable to forego the customs duties, which constitutes a financial contribution within the meaning of point (1)(a)(ii) of Article 3 of the basic Regulation.
V tem trenutku se lahko VI odpove carinam, kar predstavlja finančni prispevek v smislu točke 1(a)(ii) člena 3 osnovne uredbe.
In light of the above, it is considered appropriate to assess the benefit under the DEPBS as being the sum of the credits earned on all export transactions made under this scheme during the RIP.
Na podlagi navedenega se šteje za ustrezno, da se ugodnosti iz DEPBS izračunajo kot vsota dobropisov, prejetih za vse izvozne transakcije v okviru te sheme v OPP.
Where justified claims were made, fees necessarily incurred to obtain the subsidy were deducted from the credits so established to arrive at the subsidy amounts as numerator, pursuant to point (a) of the second subparagraph of Article 7(1) of the basic Regulation.
Kadar so bili predloženi upravičeni zahtevki, so bile pristojbine za pridobitev subvencije v skladu s točko (a) drugega pododstavka člena 7(1) osnovne uredbe odštete od tako ugotovljenih dobropisov, pri čemer so zneski subvencije postali števec.
In accordance with Article 7(2) of the basic Regulation these subsidy amounts have been allocated over the total export turnover 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 so bili ti zneski subvencije dodeljeni za skupni promet od izvoza v obdobju preiskave v zvezi s pregledom kot ustrezen imenovalec, ker je subvencija pogojena z opravljenim izvozom in ni bila dodeljena glede na izdelane, proizvedene, izvožene ali prepeljane količine.
Based on the above, the subsidy rate established in respect of this scheme for the applicant during the RIP amounts to 6,7 %.
Glede na navedeno stopnja subvencije, ugotovljena v OPP za vložnika v okviru te sheme, znaša 6,7 %.
Export oriented units (EOU)/export processing zones (EPZ)/special economic zones (SEZ)
Izvozno usmerjene enote (EOU)/Cone izvozne proizvodnje (EPZ)/Posebne ekonomske cone (SEZ)
In the course of the investigation it was found that the applicant did not obtain any benefits under EOU/EPZ/SEZ during the RIP.
Med preiskavo je bilo ugotovljeno, da vložnik v OPP ni prejel nikakršnih ugodnosti iz EOU/EPZ/SEZ.
The detailed description of EPCGS is contained in chapter 5 of FTP 04-09 and of FTP 09-14 as well as in chapter 5 of HOP I 04-09 and of HOP I 09-14.
EPCGS je podrobno opisana v poglavju 5 FTP 2004–2009 in FTP 2009–2014 ter poglavju 5 HOP I 2004–2009 in HOP I 2009–2014.
Manufacturer-exporters, merchant-exporters ‘tied to’ supporting manufacturers and service providers are eligible for this scheme.
Do te sheme so upravičeni proizvajalci izvozniki in trgovci izvozniki, ki so povezani s podpornimi proizvajalci in izvajalci storitev.
Under the condition of an export obligation, a company is allowed to import capital goods (new and 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 rabljenega investicijskega blaga, starega do deset let) po znižani stopnji dajatve.
To this end, the GOI issues, upon application and payment of a fee, an EPCGS licence.
V ta namen izda VI po vložitvi zahtevka in plačilu pristojbine dovoljenje EPCGS.
The scheme provides for a reduced import duty rate of 5 % applicable to all capital goods imported under the scheme.
Shema določa znižano stopnjo uvozne dajatve v višini 5 % za vso investicijsko blago, uvoženo v okviru te sheme.
Under FTP 09-14 the capital goods can be imported with a 0 % duty rate under the EPCGS, but in such case the time period for fulfilment of the export obligation is shorter.
V skladu s FTP 2009–2014 se investicijsko blago lahko uvaža po ničelni stopnji dajatve v okviru EPCGS, vendar je v tem primeru čas za izpolnitev obveznosti izvoza krajši.
In such case, the indigenous manufacturer of capital goods may avail himself of the benefit for duty-free import of components required to manufacture such capital goods.
V takem primeru lahko domači proizvajalec investicijskega blaga izkoristi ugodnost dajatev prostega uvoza sestavnih delov, potrebnih za proizvodnjo takega investicijskega blaga.
The EPCGS provides subsidies within the meaning of point (1)(a)(ii) of Article 3 and point (2) of Article 3 of the basic Regulation.
EPCGS zagotavlja subvencije v smislu točke 1(a)(ii) člena 3 in točke 2 člena 3 osnovne uredbe.
The duty reduction constitutes a financial contribution by the GOI, since this concession decreases the GOI’s duty revenue which would be otherwise due.
Znižanje dajatve predstavlja finančni prispevek VI, ker ta koncesija zmanjša prihodek VI od dajatev, ki bi sicer zapadle v plačilo.
Furthermore, EPCGS is contingent in law upon export performance, since such licences cannot be obtained without a commitment to export.
EPCGS je poleg tega zakonsko pogojena z opravljenim izvozom, ker takšnih dovoljenj ni mogoče dobiti brez zaveze za izvoz.
Therefore it is deemed to be specific and countervailable under point (a) of the first subparagraph of Article 4(4) of the basic Regulation.
Zato velja za specifično in se proti njej lahko uvedejo izravnalni ukrepi v skladu s točko (a) prvega pododstavka člena 4(4) osnovne uredbe.
It has been claimed by the applicant that EPCGS subsidies with regard to the purchase of capital goods where the export obligation was already fulfilled before the RIP should not anymore be treated as contingent upon export performance.
Vložnik je trdil, da se subvencije EPCGS v zvezi z nabavo investicijskega blaga ne bi smele več obravnavati kot pogojene z opravljenim izvozom, kadar je bila obveznost izvoza že izpolnjena pred OPP.
Therefore they should not be treated as specific subsidies and should not be countervailed.
Zato se ne bi smele obravnavati kot specifične subvencije in se proti njim ne bi smeli uvesti izravnalni ukrepi.
It has to be underlined that the subsidy itself was contingent upon export performance i.e. it would not have been granted had the company not accepted a certain export obligation.
Poudariti je treba, da je bila sama subvencija pogojena z opravljenim izvozom, tj. ne bi bila podeljena, če družba ne bi sprejela določene obveznosti izvoza.
EPCGS cannot be considered a permissible duty drawback system or substitution drawback system within the meaning of point (1)(a)(ii) of Article 3 of the basic Regulation.
EPCGS se ne more šteti za dovoljen sistem povračil dajatev ali nadomestni sistem vračil v smislu točke 1(a)(ii) člena 3 osnovne uredbe.
Capital goods are not covered by the scope of such permissible systems, as set out in point (i) of Annex I to the basic Regulation, because they are not consumed in the production of the exported products.
Takšni dovoljeni sistemi iz točke (i) Priloge I k osnovni uredbi ne zajemajo investicijskega blaga, ker se ne porabi pri proizvodnji izvoznih izdelkov.
The subsidy amount was calculated, in accordance with Article 7(3) of the basic Regulation, on the basis of the unpaid customs duty on imported capital goods spread across a period which reflects the normal depreciation period of such capital goods in the industry concerned, i.e. 18,93 years.
Znesek subvencije je bil izračunan v skladu s členom 7(3) osnovne uredbe na podlagi neplačanih carin na uvoženo investicijsko blago med obdobjem, ki odraža običajno obdobje amortizacije takega investicijskega blaga v zadevni industriji, tj. 18,93 let.
Interests were added to this amount in order to reflect the full value of the benefit over time.
Da bi se odrazila polna vrednost ugodnosti skozi čas, so bile temu znesku dodane obresti.
In accordance with Articles 7(2) and 7(3) of the basic Regulation this subsidy amount has been allocated over the export turnover during the RIP as appropriate denominator, because the subsidy is contingent upon export performance.
Ker je subvencija pogojena z opravljenim izvozom, je bil v skladu s členom 7(2) in (3) osnovne uredbe ta znesek subvencije dodeljen na izvozni promet v OPP kot ustrezen imenovalec.
The subsidy rate established in respect of this scheme for the applicant during the RIP amounts to 0,6 %.
Ugotovljena stopnja subvencije za to shemo za vložnika v OPP znaša 0,6 %.
The detailed description of FMS is contained in paragraphs 3.9.1 to 3.9.2.2 of FTP 04-09 and paragraphs 3.14.1 to 3.14.3 of FTP 09-14 and in paragraphs 3.20 to 3.20.3 of HOP I 04-09 and paragraphs 3.8 to 3.8.2 of HOP I 09-14.
FMS je podrobno opisana v odstavkih od 3.9.1 do 3.9.2.2 FTP 2004–2009 in odstavkih od 3.14.1 do 3.14.3 FTP 2009–2014 ter v odstavkih 3.20 do 3.20.3 HOP I 2004–2009 in odstavkih 3.8 do 3.8.2 HOP I 2009–2014.
Under this scheme exports of all products to countries notified under Appendix 37(C) of HOP I 04-09 and HOP I 09-14 are entitled to duty credit equivalent to 2,5 % of the fob value of products exported under this scheme.
V okviru te sheme je izvoz vseh izdelkov v države, navedene v Dodatku 37(C) k HOP I 2004–2009 in HOP I 2009–2014, upravičen do dobropisa za dajatve v višini 2,5 % vrednosti FOB izdelkov, izvoženih po tej shemi.
Certain type of export activities are excluded from the scheme, e.g. exports of imported goods or transhipped goods, deemed exports, service exports and export turnover of units operating under special economic zones/export operating units.
Nekatere izvozne dejavnosti so izključene iz te sheme, npr. izvoz uvoženega ali pretovorjenega blaga, predvideni izvoz, izvoz storitev in prihodek od izvoza enot, ki poslujejo v posebnih ekonomskih conah/izvozno usmerjenih enotah.
Also excluded from the scheme are certain types of products, e.g. diamonds, precious metals, ores, cereals, sugar and petroleum products.
Iz sheme so izključene tudi nekatere vrste izdelkov, npr. diamanti, plemenite kovine, rude, žita, sladkor in naftni derivati.
The duty credits under FMS are freely transferable and valid for a period of 24 months from the date of issue of the relevant credit entitlement certificate.
Dobropisi za dajatve iz sheme FMS se lahko prosto prenašajo in so veljavni 24 mesecev od datuma izdaje zadevnega certifikata o upravičenosti do dobropisa.
They can be used for payment of custom duties on subsequent imports of any inputs or goods including capital goods.
Lahko se uporabljajo za plačilo carin na poznejši uvoz kakršnih koli vložkov ali blaga, vključno z investicijskim blagom.
The credit entitlement certificate is issued from the port from which the exports have been made and after realisation of exports or shipment of goods.
Certifikat o upravičenosti do dobropisa po opravljenem izvozu ali odpremi blaga izda pristanišče, iz katerega je bil opravljen izvoz.
As long as the applicant provides to the authorities copies of all relevant export documentation (e.g. export order, invoices, shipping bills, bank realisation certificates), the GOI has no discretion over the granting of the duty credits.
Dokler vložnik organom zagotavlja izvode vse ustrezne izvozne dokumentacije (npr. izvoznega naloga, računov, odpremnic, bančnih potrdil o realizaciji), VI nima pravice odločati o dodeljevanju dobropisov za dajatve.
The FMS provides subsidies within the meaning of point (1)(a)(ii) of Article 3 and point (2) of Article 3 of the basic Regulation.
FMS zagotavlja subvencije v smislu točke 1(a)(ii) člena 3 in točke 2 člena 3 osnovne uredbe.
A FMS duty 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 be otherwise due.
Dobropis za dajatve FMS je finančni prispevek VI, ker bo ta dobropis naknadno uporabljen za izravnavo uvoznih dajatev in se bo zato zmanjšal prihodek VI od dajatev, ki bi sicer zapadle v plačilo.