natgillin/translations-raw huggingface dataset:
After the shipping company has filed the Export General Manifest (EGM) and the Customs office has satisfactorily compared that document with the shipping bill data, all conditions are fulfilled to authorise the payment of the drawback amount by either direct payment on the exporter's bank account or by draft.
Po tem ko odpremna družba vloži splošni izvozni manifest in ko carinski urad ustrezno primerja navedeni dokument s podatki iz izvozne odpremnice, so izpolnjeni vsi pogoji za odobritev plačila zneska povračila bodisi z neposrednim plačilom na izvoznikov bančni račun ali z denarnim nakazilom.
The exporter also has to produce evidence of realisation of export proceeds by means of a Bank Realisation Certificate (BRC).
Izvoznik mora poleg tega predložiti tudi dokazilo o realizaciji iztržka od izvoza, in sicer bančno potrdilo o realizaciji (BRC).
This document can be provided after the drawback amount has been paid but the GOI will recover the paid amount if the exporter fails to submit the BRC within a given delay.
Ta dokument se lahko predloži po izplačilu zneska povračila, vendar bo indijska vlada izterjala izplačani znesek, če izvoznik ne predloži BRC v določenem roku.
The drawback amount can be used for any purpose.
Znesek povračila se lahko porabi za kakršen koli namen.
It was found that in accordance with Indian accounting standards, the duty drawback amount 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 znesek povračila dajatev po obračunskem načelu lahko knjiži kot prihodek na poslovnem računu, ko je izpolnjena obveznost izvoza.
Two of the sampled companies were found to use the DDS during the last two quarters of the IP.
Ugotovljeno je bilo, da sta dve vzorčeni družbi v zadnjih dveh četrtinah OP uporabili DDS.
Conclusion on DDS
Sklep o DDS
The DDS provides subsidies within the meaning of Article 3(1)(a)(ii) and Article 3(2) of the basic Regulation.
Shema DDS zagotavlja subvencije v smislu člena 3(1)(a)(ii) in člena 3(2) osnovne uredbe.
A duty drawback amount is a financial contribution by the GOI as it takes form of a direct transfer of funds by the GOI.
Znesek povračila dajatve je finančni prispevek indijske vlade, saj je izplačan v obliki neposrednega prenosa sredstev, ki ga izplača indijska vlada.
In addition, the duty drawback amount confers a benefit upon the exporter, because it improves its liquidity.
Poleg tega znesek povračila dajatev pomeni ugodnost za izvoznika, saj izboljša njegovo likvidnost.
Furthermore, the DDS is contingent in law upon export performance, and is therefore deemed to be specific and countervailable under Article 4(4), first subparagraph, point (a) of the basic Regulation.
Obenem je DDS zakonsko pogojena z opravljanjem izvoza, 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.
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 of the basic Regulation.
Ne obstaja nikakršen sistem ali postopek, 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.
Lastly, an exporter is eligible for the DDS benefits regardless of whether it imports any inputs at all.
Izvoznik je tudi upravičen do ugodnosti v okviru DDS ne glede na to, ali sploh uvaža surovine.
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 DDS.
Tako so celo izvozniki, ki vse svoje surovine nabavljajo lokalno in ne uvažajo nobenega blaga, ki se lahko uporablja kot surovina, še vedno upravičeni do ugodnosti iz sheme DDS.
This is confirmed by GOI's circular no 24/2001 which clearly states that "[duty drawback rates] have no relation to the actual input consumption pattern and actual incidence suffered on inputs of a particular exporter or individual consignments […]" and instructs regional authorities that "no evidence of actual duties suffered on imported or indigenous nature of inputs […] should be insisted upon by the field formations along with the [drawback claim] filed by exporters".
To potrjuje okrožnica indijske vlade št. 24/2001, ki jasno navaja, da „[stopnje povračila dajatev] niso povezane z vzorcem dejanske porabe vložkov in dejanskim učinkom na vložke določenega izvoznika ali posameznih pošiljk […]“, regionalne organe pa poučuje, „naj ekipe na terenu ob zahtevkih za povračilo, ki jih vložijo izvozniki, ne zahtevajo dokazil o dejanskih dajatvah, plačanih za uvožene ali domače surovine“.
In view of the above, it is concluded that DDS is countervailable.
Na podlagi navedenega se sklene, da se proti DDS lahko uvedejo izravnalni ukrepi.
At this moment, the GOI is liable to the payment of the drawback amount, which constitutes a financial contribution within the meaning of Article 3(1)(a)(ii) of the basic Regulation.
V tem trenutku je indijska vlada dolžna izplačati znesek povračila, kar pomeni finančni prispevek v smislu člena 3(1)(a)(ii) osnovne uredbe.
Once the customs authorities issue an export shipping bill which shows, inter alia, the amount of drawback 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 povračila, dodeljenega za navedeno izvozno transakcijo, indijska vlada nima pravice odločati o tem, ali se subvencija dodeli.
In the light of the above, it is considered appropriate to assess the benefit under the DDS as being the sums of the drawback amounts earned on export transactions made under this scheme during the IP.
Glede na navedeno se šteje za ustrezno, da se ugodnosti v okviru sheme DDS izračunajo kot vsota zneskov povračil, prejetih za vse izvozne transakcije v okviru te sheme v OP.
In accordance with Article 7(2) of the basic Regulation these subsidy amounts have been allocated over the total export turnover of the product 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 so bili ti zneski subvencije dodeljeni za skupni promet od izvoza zadevnega izdelka 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 rates established in respect of this scheme for the cooperating companies concerned amounted to 0,61 % and 1,14 %, 1,77 %, 1,68 %, 1,91 % for the companies of Venus group respectively.
Na podlagi navedenega so bile ugotovljene stopnje subvencij v povezavi s to shemo za sodelujoče družbe znašale 0,61 % ter 1,14 %, 1,77 % 1,68 %, in 1,91 % za podjetja skupine Venus v tem zaporedju.
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 FTP 09-14 and chapters 4.1 to 4.30 of the HOP I 09-14.
Podroben opis sheme je vsebovan v odstavkih 4.1.1 do 4.1.14 Zunanjetrgovinske politike 2009–2014 in poglavjih 4.1 do 4.30 HOP I 2009–2014.
The AAS consists of six sub-schemes, as described in more detail in recital (67) below.
Shemo AAS sestavlja šest podshem, kakor je podrobneje opisano v uvodni izjavi (67).
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.
Main contractors which supply to the "deemed export" categories mentioned in paragraph 8.2 of the FTP 09-14, 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 2009–2014, 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“).
"Physical" in this context means that the export product has to leave Indian territory.
„Fizični“ v tem okviru pomeni, da mora izvozni izdelek zapustiti ozemlje Indije.
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 FTP 09-14.
predvideni izvoz ta podshema omogoča glavnemu izvajalcu brez dajatev uvažati surovine, potrebne za proizvodnjo blaga, ki se kot „predviden izvoz“ prodajo kategorijam kupcev, ki so omenjeni v odstavkih 8.2.(b) do (f),(g),(i) in (j) Zunanjetrgovinske politike 2009–2014.
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 endorsement of the ARO entitles the indigenous supplier to the benefits of deemed exports as set out in paragraph 8.3 of the FTP 09-14 (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 za predvideni izvoz, kot so določene v odstavku 8.3 Zunanjetrgovinske politike 2009–2014 (tj. AAS za vmesne dobave/predvideni izvoz, povračila za predvideni izvoz in nadomestil za končne trošarine).
The ARO mechanism refunds taxes and duties to the supplier instead of refunding the same to the ultimate exporter in the form of drawback/refund of duties.
V okviru mehanizma ARO dobavitelj prejme nadomestilo za plačane davke in dajatve, namesto da bi bila ta vrnjena končnemu izvozniku v obliki povračil/nadomestil dajatev.
The refund of taxes/duties is available both for indigenous inputs as well as imported inputs;
Nadomestila davkov/dajatev se lahko uveljavljajo za domače in uvožene surovine;
The indigenous supplier will be entitled to deemed export benefits as set out in paragraph 8.3 of the FTP 09-14 (i.e. AAS for intermediate supplies/deemed export, deemed export drawback and refund of terminal excise duty).
Domači dobavitelj je upravičen do ugodnosti za predvideni izvoz, kakor je določeno v odstavku 8.3 Zunanjetrgovinske politike 2009–2014 (tj. AAS za vmesne dobave/predvideni izvoz, povračila za predvideni izvoz in nadomestila končne trošarine).
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 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 HOP I 2004–2009), tj. dejansko evidenco porabe.
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.
Both verfied companies maintained a certain production and consumption register.
Obe preverjani družbi sta vodili nekakšno evidenco proizvodnje in porabe.
However, the consumption register did not allow to verify which inputs were consumed in the production of the exported product and in what amounts.
Vendar pa na podlagi evidence porabe ni mogoče preveriti, katere surovine so bile porabljene za proizvodnjo izvoženega izdelka in v kakšnem obsegu.
Regarding the verification requirements referred to in recital (69) above, there were no records kept by the companies which would prove that the external audit of the consumption register took place.
V zvezi z zahtevami glede preverjanja iz uvodne izjave (69) družbe niso vodile nikakršnih evidenc, ki bi dokazovale, da je bila izvedena zunanja revizija evidence porabe.
In sum, it is considered that the investigated exporters were not able to demonstrate that the relevant FT-policy provisions were met.
Če povzamemo, se šteje, da preiskovani izvozniki niso dokazali, da so bile izpolnjene ustrezne določbe zunanjetrgovinske politike.
Conclusion on the AAS
Sklep 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 since it decreases duty revenue which would otherwise be due and it confers a benefit upon the investigated exporters since it improves their liquidity.
Oprostitev uvoznih dajatev je v smislu člena 3(1)(a)(ii) in člena 3(2) osnovne uredbe subvencija, saj predstavlja finančni prispevek indijske vlade, s katerim se zmanjša njen prihodek od dajatev, ki bi sicer zapadle v plačilo, in preiskovanim izvoznikom zagotavlja ugodnosti, saj izboljša njihovo likvidnost.
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.
Poleg tega SION za zadevni izdelek niso bili dovolj natančni in sami ne morejo predstavljati sistema preverjanja dejanske potrošnje, ker zasnova navedenih standardov indijski vladi ne omogoča dovolj natančnega preverjanja količin surovin, porabljenih v izvozni proizvodnji.
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 subvencijo, proti kateri se lahko uvede izravnalni ukrep, odpust skupnih uvoznih dajatev, ki se običajno zaračunajo ob uvozu surovin.
In this respect, it is noted that the basic Regulation does not only provide for the countervailing of an "excess" remission of duties.
Glede tega je ugotovljeno, da osnovna uredba ne določa le izravnave za „presežni“ odpust dajatev.
The subsidy rate established in respect of this scheme for the concerned companies for the IP amounts to 2,43 % and 0,15 %, 0 %, 0 %, 0 % for the companies of Venus group respectively.
Stopnja subvencije, ugotovljena za OP za zadevne družbe v okviru te sheme, je bila 2,43 % oziroma 0,15 %, 0 %, 0 %, 0 % za podjetja skupine Venus v tem zaporedju.
The detailed description of EPCGS is contained in chapter 5 of FTP 09-14 as well as in chapter 5 HOP I 09-14.
Podroben opis EPCGS je v poglavju 5 Zunanjetrgovinske politike 2009–2014 in poglavju 5 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, „vezani na“ podporne izdelovalci, ter izvajalci storitev.
To this end, the GOI issues, upon application and payment of a fee, an EPCGS licence.
V ta namen indijska vlada po vložitvi zahtevka in plačilu pristojbine izda dovoljenje EPCGS.
The scheme provides for a reduced import duty rate of 3 % applicable to all capital goods imported under the scheme.
Shema določa znižano stopnjo uvozne dajatve v višini 3 % za vse 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 z Zunanjetrgovinsko politiko 2009–2014 se investicijsko blago lahko uvaža po 0-odstotni stopnji dajatve v okviru sheme EPCGS, vendar je v tem primeru čas za izpolnitev obveznosti izvoza krajši.
It was found that all the three companies in the sample received concessions under the EPCGS which could allocated to the product concerned in the IP.
Ugotovljeno je bilo, da so vse tri vzorčene družbe prejele koncesije v okviru sheme EPCGS, ki bi lahko bile dodeljene zadevnemu izdelku v OP.
The EPCGS provides subsidies within the meaning of Article 3(1)(a)(ii) and Article 3(2) of the basic Regulation.
Shema EPCGS zagotavlja subvencije v smislu člena 3(1)(a)(ii) in člena 3(2) 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 indijske vlade, ker ta koncesija zmanjša prihodek indijske vlade od dajatev, ki bi sicer zapadle v plačilo.
Capital goods are not covered by the scope of such permissible systems, as set out in Annex I point (i), of the basic Regulation, because they are not consumed in the production of the exported products.
Dovoljeni sistemi, določeni v točki (i) Priloge I k osnovni uredbi, ne zajemajo investicijskega blaga, ker se to blago ne uporablja v 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.
Znesek subvencije je bil izračunan v skladu s členom 7(3) osnovne uredbe na podlagi neplačanih carinskih dajatev na uvoženo investicijsko blago v obdobju, ki ustreza običajnemu obdobju amortizacije takega investicijskega blaga v zadevni industriji.
The amount so calculated, which is attributable to the IP, has been adjusted by adding interest during this period in order to reflect the full value of the benefit over time.
Tako izračunan znesek, ki se nanaša na OP, je bil popravljen z dodatkom obresti za to obdobje, da izraža celotno vrednost ugodnosti med tem obdobjem.
The subsidy rate established with regard to this scheme during the IP for the companies concerned amounted to respectively 0,09 %, 0,6 % and 0,02 %, 0 %, 0 %, 0 % for the companies of Venus group respectively.
Stopnja subvencije, ugotovljena za OP za zadevne družbe v okviru te sheme, je bila 0,09 % oziroma 0,6 %, in 0,02 %, 0 %, 0 %, 0 % za podjetja skupine Venus v tem zaporedju.
The details of the scheme are set out in the Master Circular DBOD No. DIR.(Exp).BC 01/04.02.02/2007-08 (Rupee/Foreign Currency Export Credit) and Master Circular DBOD No. DIR.(Exp).BC 09/04.02.02/2008-09 (Rupee/Foreign Currency Export Credit) of the Reserve Bank of India (‘RBI’), which is addressed to all commercial banks in India.
Podrobnosti te sheme so določene v okrožnicah Master Circular DBOD št. DIR.(Exp).BC 01/04.02.02/2007-08 (izvozni kredit v tuji valuti/rupijah) in Master Circular DBOD št. DIR.(Exp).BC 09/04.02.02/2008-09 (izvozni kredit v tuji valuti/rupijah) indijske centralne banke („ICB“), ki sta naslovljena na vse komercialne banke v Indiji.
Manufacturing exporters and merchant-exporters are eligible for this scheme.
Do te sheme so upravičeni proizvajalci izvozniki in trgovci izvozniki.
The ECS consists of two sub-schemes, the Pre-Shipment Export Credit Scheme ("packing credit"), which covers credits provided to an exporter for financing the purchase, processing, manufacturing, packing and/or shipping of goods prior to export, and the Post-Shipment Export Credit Scheme, which provides for working capital loans with the purpose of financing export receivables.
Shema ECS vključuje dve podshemi, shemo izvoznih kreditov pred odpremo („kredit za embaliranje“), ki zajema kredite izvozniku za financiranje nakupa, predelave, izdelave, embaliranja in/ali odpreme blaga pred izvozom, in shemo izvoznih kreditov po odpremi, ki zagotavlja posojila za obratni kapital z namenom financiranja izvoznih terjatev.
As a result of the RBI Master Circulars exporters can obtain export credits at preferential interest rates as compared with the interest rates for ordinary commercial credits ("cash credits"), which are solely set under market conditions.
Zaradi okrožnice Master Circulars ICB lahko izvozniki pridobijo izvozne kredite po preferencialnih obrestnih merah v primerjavi z obrestnimi merami za običajne komercialne kredite („gotovinske kredite“), ki so določene izključno v skladu s tržnimi pogoji.
It was found that the two of the sampled companies used this scheme during the IP.
Ugotovljeno je bilo, da sta dve vzorčeni družbi med OP uporabljali to shemo.
Conclusion on the ECS
Sklep o ECS
The preferential interest rates of an ECS credit set by the RBI Master Circulars mentioned in recital (95) can decrease the interest costs of an exporter as compared with credit costs purely set by market conditions and confer in this case a benefit in the meaning of Article 3(2) of the basic Regulation on such an exporter.
Preferencialne obrestne mere kredita ECS, ki so določene v okrožnicah Master Circulars ICB iz uvodne izjave (95), lahko znižajo stroške obresti izvoznika v primerjavi s stroški kredita, ki so določeni izključno po tržnih pogojih, in v tem primeru prenesejo ugodnost na takega izvoznika v smislu člena 3(2) osnovne uredbe.
The RBI is a public body and falls therefore under the definition of "government" as set out in Article 2(b) of the basic Regulation.
ICB je javni organ, ki zato spada pod opredelitev pojma „vlada“, kot je določeno v členu 2(b) osnovne uredbe.
It is 100 % government-owned, pursues public policy objectives, e.g. monetary policy, and its management is appointed by the GOI.
Je v stoodstotni lasti vlade, uresničuje cilje javnih politik, npr. monetarno politiko, njeno upravo pa imenuje indijska vlada.