natgillin/translations-raw huggingface dataset:
In cases where the original copy of the shipping bills and/or bank realisation certificates have been submitted for claiming benefits under any other scheme, the company can submit self- attested copies quoting the relevant authority where the original documents have been submitted.
Poleg tega dobropis v okviru sheme FPS za izvoznika pomeni ugodnost, saj izboljša njegovo likvidnost.
The online application for FPS credits can cover a maximum of up to 50 shipping bills.
Shema FPS je tudi zakonsko pogojena z opravljanjem izvoza, zato velja, da je specifična in da se proti njej lahko uvedejo izravnalni ukrepi v skladu s členom 4(4)(a) osnovne uredbe.
It was found that, in accordance with Indian accounting standards, FPS credits can be booked on an accrual basis as income in the commercial accounts, upon fulfilment of the export obligation.
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 predpisov iz točke (i) Priloge I, Priloge II (opredelitev in pravila za povračila) ter Priloge III (opredelitev in pravila za nadomestna povračila) k osnovni uredbi.
Such credits can be used for payment of customs duties on subsequent imports of any goods — except capital goods and goods where there are import restrictions.
Izvoznik ni nikakor zavezan dejansko porabiti blago, uvoženo brez dajatev, v proizvodnem postopku, znesek kredita pa ni izračunan glede na dejansko uporabljene surovine.
Goods imported against such credits can be sold on the domestic market (subject to sales tax) or used otherwise.
Poleg tega ni vzpostavljen noben sistem ali postopek, ki bi potrdil, katere surovine se porabijo v proizvodnem procesu izvoženega izdelka oziroma ali je prišlo do presežnega plačila uvoznih dajatev v smislu točke (i) Priloge I ter prilog II in III k osnovni uredbi.
FPS credits are freely transferable and valid for a period of 24 months from the date of issue.
Izvoznik je do ugodnosti iz sheme FPS upravičen ne glede na to, ali sploh uvaža kakršne koli surovine.
All five verified exporting producers used this scheme during the investigation period.
Tako so do ugodnosti iz sheme FPS upravičeni celo izvozniki, ki vse svoje surovine nabavljajo lokalno in ne uvažajo nobenega blaga, ki se lahko uporabi kot surovina.
Following disclosure three of the sampled Indian exporting producers argued that although they were eligible for the benefit they had not applied for it for at least some export sales and thus no conclusion on the availing of the benefit can be made.
V skladu s členom 3(2) in členom 5 osnovne uredbe je bil znesek subvencij, proti katerim se lahko uvedejo izravnalni ukrepi, izračunan na podlagi ugodnosti za prejemnika, ki je bila ugotovljena v obdobju preiskave.
Nevertheless, the exporting producers in question were not able to dispute either the practical implementation as described under recitals 123 to 125 of the scheme or that the FPS benefit can be used for the product concerned, namely that duty credits under FPS are freely transferable and can be used for payment of custom duties on subsequent imports of any inputs or goods including capital goods.
V tem smislu se je štelo, da je ugodnost dodeljena prejemniku takrat, ko se izvede izvozna transakcija v okviru te sheme.
It is reiterated that these benefits are booked on an accrual basis in the company accounts on the dates when the export transactions take place, demonstrating that the entitlement to benefit is created at the time of the export transaction and that there is no doubt that the duty credit obtained will be used at a later stage.
V navedenem trenutku se lahko indijska vlada odpove carinam, kar pomeni finančni prispevek v smislu člena 3(1)(a)(ii) osnovne uredbe.
Conclusion on the FPS
Ko carinski organi izdajo izvozno odpremnico, v kateri je med drugim naveden znesek dobropisa FPS, dodeljen za navedeno izvozno transakcijo, indijska vlada nima pravice odločati o tem, ali se subvencija dodeli.
The FPS provides subsidies within the meaning of Article 3(1)(a)(ii) and Article 3(2) of the basic Regulation.
Glede na navedeno se je zdelo primerno, da se ugodnosti v okviru sheme FPS izračunajo kot vsota kreditov, prejetih za izvozne posle v okviru te sheme v obdobju preiskave.
An FPS 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.
Ob predložitvi upravičenih zahtev so bile v skladu s členom 7(1)(a) osnovne uredbe odštete obvezne pristojbine za pridobitev subvencije, tako dobljen znesek subvencije pa določen kot števec.
In addition, the FPS credit confers a benefit upon the exporter because it improves its liquidity.
V skladu s členom 7(2) osnovne uredbe je bil ta znesek subvencije dodeljen za celotni prihodek od izvoza v obdobju preiskave kot ustrezen imenovalec, saj je subvencija pogojena z opravljenim izvozom in ni bila dodeljena glede na izdelane, pridelane, izvožene ali prepeljane količine.
Furthermore, the FPS is contingent in law upon export performance, and therefore deemed to be specific and countervailable under Article 4(4)(a) of the basic Regulation.
Subvencijske stopnje, ugotovljene za zadevnih pet družb v okviru te sheme v obdobju preiskave, znašajo 1,59 %, 1,75 %, 1,77 %, 1,85 % oziroma 1,95 %.
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.
Pravna podlaga
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.
Shema DDS je podrobno opisana v Predpisih za povračilo carin in osrednjih trošarin iz leta 1995, kakor so bili spremenjeni z naknadnimi uradnimi obvestili.
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.
Upravičeni izvoznik lahko zaprosi za znesek povračila, ki se izračuna kot delež vrednosti FOB za izdelke, izvožene v skladu s to shemo.
Lastly, an exporter is eligible for the FPS benefits regardless of whether it imports any inputs at all.
Indijska vlada je določila stopnje povračil za številne izdelke, vključno z zadevnim izdelkom.
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 FPS.
Te stopnje se določijo glede na povprečno količino ali vrednost materiala, ki se uporabi kot surovina za proizvodnjo izdelka, in glede na povprečni znesek dajatev, plačanih za surovine.
In accordance with Article 3(2) and Article 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 investigation period.
Uporabljajo se ne glede na to, ali so bile uvozne dajatve dejansko plačane ali ne.
In this regard, it was considered that the benefit is conferred on the recipient at the point in time when an export transaction is made under this scheme.
Stopnja za zadevni izdelek v okviru sheme DDS v obdobju preiskave je bila: 3 % vrednosti FOB do 9. oktobra 2012, 2,1 % vrednosti FOB med 10. oktobrom 2012 in 20. septembrom 2013 ter 1,7 % vrednosti FOB od 21. septembra 2013.
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.
Za upravičenost do ugodnosti iz te sheme mora družba izvažati.
Once the customs authorities issue an export shipping bill which shows, inter alia, the amount of FPS credit which is to be granted for that export transaction, the GOI has no discretion as to whether or not to grant the subsidy.
Takrat ko se odpremni podatki vnesejo v carinski strežnik (ICEGATE), se označi, da izvoz poteka v okviru sheme DDS, znesek v okviru sheme DDS pa se nepreklicno določi.
In the light of the above, it is considered appropriate to assess the benefit under the FPS as being the sums of the credits earned on export transactions made under this scheme during the investigation period.
Ko odpremna družba vloži splošni izvozni manifest in 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 bodisi z denarnim nakazilom.
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.
Izvoznik mora poleg tega predložiti tudi dokazilo o realizaciji iztržka od izvoza, in sicer bančno potrdilo o realizaciji.
In accordance with Article 7(2) of the basic Regulation this subsidy amount has been allocated over the total export turnover during the 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.
Ta dokument se lahko predloži po izplačilu zneska povračila, vendar bo indijska vlada izterjala izplačani znesek, če izvoznik bančnega potrdila o realizaciji ne predloži v določenem roku.
The subsidy rates established in respect of this scheme for the five companies concerned during the investigation period amounted to 1,59 %, 1,75 %, 1,77 %, 1,85 % and 1,95 % respectively.
Znesek povračila se lahko uporabi za kakršen koli namen.
Legal Basis
Ugotovljeno je bilo, da se v skladu z indijskimi računovodskimi standardi znesek povračila dajatev lahko knjiži na podlagi nastanka poslovnega dogodka kot prihodek na poslovnem računu, ko je izpolnjena obveznost izvoza.
The detailed description of the DDS is contained in the Custom & Central Excise Duties Drawback Rules, 1995 as amended by successive notifications.
V obdobju preiskave sta shemo DDS uporabljala dva od preverjenih proizvajalcev izvoznikov.
An eligible exporter can apply for drawback amount which is calculated as a percentage of the FOB value of products exported under this scheme.
Sklep o shemi DDS
The drawback rates have been established by the GOI for a number of products, including the product concerned.
Shema DDS zagotavlja subvencije v smislu člena 3(1)(a)(ii) in člena 3(2) osnovne uredbe.
They are determined on the basis of the average quantity or value of materials used as inputs in the manufacturing of a product and the average amount of duties paid on inputs.
Tako imenovani znesek povračila dajatve je finančni prispevek indijske vlade, saj je izplačan v obliki neposrednega prenosa sredstev s strani indijske vlade.
They are applicable regardless of whether import duties have actually been paid or not.
Poleg tega znesek povračila dajatev za izvoznika pomeni ugodnost, saj izboljša njegovo likvidnost pod pogoji, ki na trgu niso na voljo.
The DDS rate for the product concerned during the investigation period was: 3 % until 9 October 2012, 2,1 % between 10 October 2012 and 20 September 2013 and 1,7 % as of 21 September 2013 of the FOB value.
Indijska vlada stopnjo povračila dajatev za izvoz določi za vsak izdelek posebej.
To be eligible to benefits under this scheme, a company must export.
Čeprav se subvencija imenuje povračilo dajatev, shema nima značilnosti dovoljenega sistema povračila dajatev ali nadomestnega sistema povračil v smislu člena 3(1)(a)(ii) osnovne uredbe.
At the moment when shipment details are entered in the Customs server (ICEGATE), it is indicated that the export is taking place under the DDS and the DDS amount is fixed irrevocably.
Gotovinsko plačilo izvozniku ni povezano z dejanskim plačilom uvoznih dajatev za surovine, prav tako pa ni dobropis za dajatve, ki bo uporabljen za izravnavo uvoznih dajatev za pretekli ali prihodnji uvoz surovin.
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.
To potrjuje okrožnica indijske vlade št. 24/2001, v kateri je jasno navedeno, da „[stopnje povračila dajatev] niso povezane z vzorcem dejanske porabe vložkov in dejanskim učinkom na vložke določenega izvoznika ali posameznih pošiljk […]“, regionalni organi pa so poučeni, „naj ekipe na terenu ob zahtevkih za povračilo, ki jih vložijo izvozniki, ne zahtevajo dokazil o dejanskih dajatvah, plačanih za uvožene ali domače surovine“.
The exporter also has to produce evidence of realisation of export proceeds by means of a Bank Realisation Certificate (BRC).
Plačilo v obliki neposrednega prenosa sredstev, ki ga izplača indijska vlada po tem, ko izvozniki opravijo izvoz, je treba šteti za nepovratna sredstva indijske vlade, ki so zakonsko pogojena z opravljanjem izvoza, zato velja, da je specifično in da se proti njemu lahko uvedejo izravnalni ukrepi v skladu s prvim pododstavkom člena 4(4)(a) osnovne uredbe.
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.
Na podlagi navedenega se sklene, da se proti shemi DDS lahko uvedejo izravnalni ukrepi.
The drawback amount can be used for any purpose.
V skladu s členom 3(2) in členom 5 osnovne uredbe je bil znesek subvencij, proti katerim se lahko uvedejo izravnalni ukrepi, izračunan na podlagi ugodnosti za prejemnika, ki je bila ugotovljena v obdobju preiskave.
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.
V tem smislu se je štelo, da je prejemniku ugodnost dodeljena takrat, ko se izvede izvozna transakcija v okviru te sheme.
Two of the verified exporting producers used DDS during the investigation period.
Takrat mora indijska vlada izplačati znesek povračila, kar pomeni finančni prispevek v smislu člena 3(1)(a)(i) osnovne uredbe.
Conclusion on DDS
Ko carinski organi izdajo izvozno odpremnico, v kateri je med drugim naveden znesek povračila, dodeljenega za navedeno izvozno transakcijo, indijska vlada nima pravice odločati o tem, ali se subvencija dodeli.
The DDS provides subsidies within the meaning of Article 3(1)(a)(i) and Article 3(2) of the basic Regulation.
Glede na navedeno se je zdelo primerno, da se ugodnosti v okviru sheme DDS izračunajo kot vsota zneskov povračil, prejetih za vse izvozne transakcije v okviru te sheme v obdobju preiskave.
The so-called duty drawback amount is a financial contribution by the GOI as it takes form of a direct transfer of funds by the GOI.
V skladu s členom 7(2) osnovne uredbe so bili ti zneski subvencije dodeljeni za celotni prihodek od izvoza zadevnega izdelka v obdobju preiskave kot ustrezen imenovalec, saj je subvencija pogojena z opravljenim izvozom in ni bila dodeljena glede na izdelane, pridelane, izvožene ali prepeljane količine.
In addition, the duty drawback amount confers a benefit upon the exporter, because it improves its liquidity on terms which are not available on the market.
Na podlagi navedenega subvencijski stopnji, ugotovljeni za zadevni družbi v okviru te sheme v obdobju preiskave, znašata 0,24 % in 2,12 %.
The rate of duty drawback for exports is determined by the GOI on a product by product basis.
Ta shema je podrobno opisana v odstavkih 4.1.1–4.1.14 Zunanjetrgovinske politike za obdobje 2009–2014 in poglavjih 4.1–4.30 priročnika HOP I za obdobje 2009–2014.
However, although the subsidy is referred to as a duty drawback, the scheme does not have the characteristics of a permissible duty drawback system or substitution drawback system within the meaning of Article 3(1)(a)(ii) of the basic Regulation.
Shemo AAS sestavlja šest podshem, ki so natančneje opisane v uvodni izjavi 165.
The cash payment to the exporter is not linked to actual payments of imports duties on raw materials, and is not a duty credit to offset import duties on past or future imports of raw materials.
Navedene podsheme se med drugim razlikujejo v obsegu upravičenosti.
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’.
Proizvajalci izvozniki in trgovci izvozniki, „vezani“ na spremljajoče proizvajalce, so upravičeni do podsheme AAS za fizični izvoz in podsheme AAS za letne potrebe.
The payment which takes form of a direct transfer of funds by the GOI subsequent to exports made by exporters has to be considered as a direct grant from the GOI contingent on export performance and is therefore deemed to be specific and countervailable under Article 4(4), first subparagraph, point (a) of the basic Regulation.
Proizvajalci izvozniki, ki oskrbujejo končnega izvoznika, so upravičeni do podsheme AAS za vmesne dobave.
In view of the above, it is concluded that DDS is countervailable.
Glavni izvajalci, ki oskrbujejo kategorije „predvidenega izvoza“ iz odstavka 8.2 dokumenta „Zunanjetrgovinska politika za obdobje 2009–2014“, kot so dobavitelji izvozno usmerjenih obratov, so upravičeni do podsheme AAS za predvideni izvoz.
In accordance with Article 3(2) 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 investigation period.
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“).
In this regard, it was considered that the benefit is conferred on the recipient at the time when an export transaction is made under this scheme.
Vnaprejšnje odobritve se lahko izdajo za:
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)(i) of the basic Regulation.
fizični izvoz: to je glavna podshema.
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.
Omogoča dajatev prost uvoz surovin za proizvodnjo določenega nastalega izvoznega izdelka.
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 investigation period.
„Fizični“ v tem smislu pomeni, da mora izvozni izdelek zapustiti ozemlje Indije.
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 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.
Nadomestilo za uvoz in obveznost izvoza, vključno z vrsto izvoznega izdelka, sta določena v dovoljenju;
Based on the above, the subsidy rates established in respect of this scheme for the two companies concerned in the investigation period amounted to 0,24 % and 2,12 % respectively.
letno potrebo: taka odobritev ni vezana na določen izvozni izdelek, temveč na širšo skupino izdelkov (npr. kemični in sorodni izdelki).
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.
Imetnik dovoljenja lahko – do določene mejne vrednosti, določene glede na pretekle izvozne rezultate – brez dajatev uvaža vse surovine, ki se uporabljajo v proizvodnji vseh izdelkov, ki spadajo v tako skupino izdelkov.
The AAS consists of six sub-schemes, as described in more detail in recital 165.
Če uporablja surovine, ki so oproščene dajatev, se lahko odloči za izvoz katerega koli izdelka, ki spada v tako skupino izdelkov;
Those sub-schemes differ, inter alia, in the scope of eligibility.
vmesne dobave: ta podshema zajema primere, ko nameravata dva proizvajalca proizvajati en izvozni izdelek in si razdeliti proizvodni proces.
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.
Proizvajalec izvoznik, ki izdeluje vmesni izdelek, lahko brez dajatev uvaža surovine in za ta namen prejme vnaprejšnjo odobritev za vmesne dobave.
Manufacturer–exporters supplying the ultimate exporter are eligible for AAS for intermediate supplies.
Končni izvoznik dokonča proizvodnjo in mora izvoziti končni izdelek;
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, are eligible for the AAS deemed export sub-scheme.
predvideni izvoz: ta podshema glavnemu izvajalcu omogoča, da brez dajatev uvaža surovine, potrebne za proizvodnjo blaga, ki se kot „predvideni izvoz“ prodajo kategorijam kupcev iz odstavkov (b)–(f), (g), (i) in (j) odstavka 8.2 Zunanjetrgovinske politike za obdobje 2009–2014.
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.
Po trditvah indijske vlade se predvideni izvoz nanaša na tiste transakcije, pri katerih dobavljeno blago ne zapusti države.
The AAS can be issued for:
Če je blago izdelano v Indiji, za predvideni izvoz veljajo številne kategorije dobav, npr. dobava blaga izvozno usmerjeni enoti ali družbi, ki ima sedež v posebni ekonomski coni;
Physical exports: This is the main sub-scheme.
vnaprejšnjo pripustitev naročil: imetnik vnaprejšnje odobritve, ki namerava pridobivati surovine iz domačih virov namesto z neposrednim uvozom, lahko surovine pridobiva prek vnaprejšnjih pripustitev naročil.
It allows for duty-free import of input materials for the production of a specific resulting export product.
V takem primeru se vnaprejšnja odobritev potrdi kot vnaprejšnja pripustitev naročil in se domačemu dobavitelju potrdi ob dobavi izdelkov, ki so v njej določeni.
‘Physical’ in this context means that the export product has to leave Indian territory.
S potrditvijo vnaprejšnje potrditve naročila je domači dobavitelj upravičen do ugodnosti za predvideni izvoz, kot so določene v odstavku 8.3 Zunanjetrgovinske politike za obdobje 2009–2014 (tj. podsheme AAS za vmesne dobave/predvideni izvoz, povračila za predvideni izvoz in nadomestila za končne trošarine).
An import allowance and export obligation including the type of export product are specified in the licence;
V okviru mehanizma vnaprejšnje potrditve naročil se nadomestilo za plačane davke in dajatve ne vrne končnemu izvozniku v obliki povračil/nadomestil dajatev, ampak ga prejme dobavitelj.
Annual requirement: Such an authorisation is not linked to a specific export product, but to a wider product group (e.g. chemical and allied products).
Nadomestila davkov/dajatev se lahko uveljavljajo za domače in uvožene surovine;