natgillin/translations-raw huggingface dataset:
an amount for profit and general expenses equal to that usually reflected in sales of goods of the same class or kind as the goods being valued which are made by producers in the country of export for export to the Union;
zneska dobička in splošnih stroškov, ki ustreza znesku, ki ga proizvajalci v državi izvoza običajno dosežejo pri prodaji blaga enake vrste ali narave, kot je vrednoteno blago, za izvoz v Unijo;
the cost or value of the elements referred to in point (e) of Article 71(1).
stroškov ali vrednosti elementov iz točke (e) člena 71(1).
Where the customs value cannot be determined under paragraph 1, it shall be determined on the basis of data available in the customs territory of the Union, using reasonable means consistent with the principles and general provisions of all of the following:
Kadar carinske vrednosti ni mogoče določiti z uporabo odstavka 1, se ta določi na podlagi podatkov, razpoložljivih na carinskem območju Unije, in z uporabo ustreznih metod, ki so skladne z načeli in splošnimi določbami:
Article VII of the General Agreement on Tariffs and Trade;
člena VII Splošnega sporazuma o tarifah in trgovini; in
this Chapter.
tega poglavja.
The Commission shall be empowered to adopt delegated acts, in accordance with Article 284, in order to determine the conditions for granting the authorisation referred to in Article 73.
Na Komisijo se prenese pooblastilo za sprejemanje delegiranih aktov v skladu s členom 284, da se določi pogoje za podelitev dovoljenja iz člena 73.
determining the customs value in accordance with Articles 70(1) and (2) and Articles 71 and 72, including those for adjusting the price actually paid or payable;
določitev carinske vrednosti v skladu s členom 70(1) in (2) ter členoma 71 in 72, vključno s pravili za prilagoditev dejansko plačane ali plačljive cene;
the application of the conditions referred to in Article 70(3);
uporabo pogojev iz člena 70(3);
determining the customs value referred to in Article 74.
določitev carinske vrednosti iz člena 74.
A customs debt on import shall be incurred through the placing of non-Union goods liable to import duty under either of the following customs procedures:
Carinski dolg pri uvozu nastane, ko se neunijsko blago, zavezano uvozni dajatvi, da v enega od naslednjih carinskih postopkov:
temporary admission with partial relief from import duty.
začasni uvoz z delno oprostitvijo uvozne dajatve.
A customs debt shall be incurred at the time of acceptance of the customs declaration.
Carinski dolg nastane v trenutku sprejema carinske deklaracije.
Where a customs declaration in respect of one of the procedures referred to in paragraph 1 is drawn up on the basis of information which leads to all or part of the import duty not being collected, the person who provided the information required to draw up the declaration and who knew, or who ought reasonably to have known, that such information was false shall also be a debtor.
Kadar je carinska deklaracija v zvezi z enim od postopkov iz odstavka 1 izpolnjena na podlagi informacij, zaradi katerih se uvozna dajatev ali njen del ne pobere, je dolžnik tudi oseba, ki je predložila informacije, potrebne za izpolnjevanje deklaracije, in je vedela ali bi morala in mogla vedeti, da so takšni podatki lažni.
Where a prohibition of drawback of, or exemption from, import duty applies to non-originating goods used in the manufacture of products for which a proof of origin is issued or made out in the framework of a preferential arrangement between the Union and certain countries or territories outside the customs territory of the Union or groups of such countries or territories, a customs debt on import shall be incurred in respect of those non-originating goods, through the acceptance of the re-export declaration relating to the products in question.
Kadar se prepoved povračila ali izvzetja od uvozne dajatve uporablja za blago brez porekla, ki se uporablja za proizvodnjo izdelkov, za katere je dokazilo o poreklu izdano ali sestavljeno v okviru preferencialne ureditve med Unijo in nekaterimi državami ali ozemlji zunaj carinskega območja Unije ali skupinami takšnih držav ali ozemelj, nastane uvozni carinski dolg v zvezi s tem blagom brez porekla s sprejemom deklaracije za ponovni izvoz zadevnih proizvodov.
Where a customs debt is incurred pursuant to paragraph 1, the amount of import duty corresponding to that debt shall be determined under the same conditions as in the case of a customs debt resulting from the acceptance, on the same date, of the customs declaration for release for free circulation of the non-originating goods used in the manufacture of the products in question for the purpose of ending the inward processing procedure.
Kadar carinski dolg nastane na podlagi odstavka 1, se znesek uvozne dajatve, ki ustreza temu dolgu, določi po enakih pogojih kot pri carinskem dolgu, ki nastane istega dne s sprejemom carinske deklaracije za sprostitev v prosti promet blaga brez porekla, ki se uporablja za proizvodnjo zadevnih izdelkov, zaradi končanja postopka aktivnega oplemenitenja.
Article 77(2) and (3) shall apply.
Člen 77(2) in (3) se uporablja.
However, in the case of non-Union goods as referred to in Article 270 the person who lodges the re-export declaration shall be the debtor.
Vendar je pri neunijskem blagu iz člena 270 dolžnik oseba, ki vloži deklaracijo za ponovni izvoz.
In the event of indirect representation, the person on whose behalf the declaration is lodged shall also be a debtor.
Pri posrednem zastopanju je dolžnik tudi oseba, za račun katere se deklaracija vloži.
For goods liable to import duty, a customs debt on import shall be incurred through non-compliance with any of the following:
Za blago, zavezano uvozni dajatvi, nastane carinski dolg pri uvozu zaradi neizpolnjevanja:
one of the obligations laid down in the customs legislation concerning the introduction of non-Union goods into the customs territory of the Union, their removal from customs supervision, or the movement, processing, storage, temporary storage, temporary admission or disposal of such goods within that territory;
ene od obveznosti, ki so določene s carinsko zakonodajo za vnos neunijskega blaga na carinsko območje Unije, njegovo odstranitev izpod carinskega nadzora ali gibanje, predelavo, hrambo, začasno hrambo, začasni uvoz ali prepustitev takega blaga na navedenem območju;
one of the obligations laid down in the customs legislation concerning the end-use of goods within the customs territory of the Union;
ene od obveznosti, ki so določene v carinski zakonodaji glede posebne rabe blaga na carinskem območju Unije;
a condition governing the placing of non-Union goods under a customs procedure or the granting, by virtue of the end-use of the goods, of duty exemption or a reduced rate of import duty.
pogoja, ki ureja dajanje neunijskega blaga v carinski postopek ali odobritev izvzetja od dajatve ali znižane stopnje uvozne dajatve zaradi posebne rabe blaga.
the moment when a customs declaration is accepted for the placing of goods under a customs procedure where it is established subsequently that a condition governing the placing of the goods under that procedure or the granting of a duty exemption or a reduced rate of import duty by virtue of the end-use of the goods was not in fact fulfilled.
trenutek, ko se sprejme carinska deklaracija za dajanje blaga v carinski postopek, kadar se pozneje izkaže, da dejansko ni bil izpolnjen pogoj, ki ureja dajanje blaga v navedeni postopek ali odobritev izvzetja od dajatve ali znižane stopnje uvozne dajatve zaradi posebne rabe blaga.
any person who was aware or should reasonably have been aware that an obligation under the customs legislation was not fulfilled and who acted on behalf of the person who was obliged to fulfil the obligation, or who participated in the act which led to the non-fulfilment of the obligation;
vsaka oseba, ki se je zavedala ali bi se morala in mogla zavedati neizpolnitve obveznosti po carinski zakonodaji in ki je delovala za račun osebe, zavezane za izpolnitev obveznosti, ali ki je sodelovala pri dejanju, zaradi katerega obveznost ni bila izpolnjena;
any person who acquired or held the goods in question and who was aware or should reasonably have been aware at the time of acquiring or receiving the goods that an obligation under the customs legislation was not fulfilled.
vsaka oseba, ki je pridobila ali je imela zadevno blago in ki se je v času pridobitve ali prejema blaga zavedala ali bi se morala in mogla zavedati, da obveznost po carinski zakonodaji ni bila izpolnjena.
In cases referred to under point (c) of paragraph 1, the debtor shall be the person who is required to comply with the conditions governing the placing of the goods under a customs procedure or the customs declaration of the goods placed under that customs procedure or the granting of a duty exemption or reduced rate of import duty by virtue of the end-use of the goods.
V primerih iz točke (c) odstavka 1 je dolžnik oseba, od katere se zahteva izpolnjevanje pogojev, ki urejajo dajanje blaga v carinski postopek ali carinsko deklaracijo blaga, danega v ta carinski postopek, ali odobritev izvzetja od dajatve ali znižane stopnje uvozne dajatve zaradi posebne rabe blaga.
Where a customs declaration in respect of one of the customs procedures referred to in point (c) of paragraph 1 is drawn up, and any information required under the customs legislation relating to the conditions governing the placing of the goods under that customs procedure is given to the customs authorities, which leads to all or part of the import duty not being collected, the person who provided the information required to draw up the customs declaration and who knew, or who ought reasonably to have known, that such information was false shall also be a debtor.
Kadar se izpolni carinska deklaracija v zvezi z enim od carinskih postopkov iz točke (c) odstavka 1 in kadar se carinskim organom dajo kakršne koli informacije, ki jih carinska zakonodaja zahteva v zvezi s pogoji, ki urejajo dajanje blaga v ta carinski postopek, zaradi katerih se uvozna dajatev ali njen del ne pobere, je oseba, ki je dala informacije, potrebne za izpolnjevanje carinske deklaracije, in ki je vedela ali bi morala in mogla vedeti, da so te informacije lažne, tudi dolžnik.
Where a customs debt is incurred, pursuant to Article 79(1) in respect of goods released for free circulation at a reduced rate of import duty on account of their end-use, the amount of import duty paid when the goods were released for free circulation shall be deducted from the amount of import duty corresponding to the customs debt.
Kadar v skladu s členom 79(1) carinski dolg nastane v zvezi z blagom, ki se sprosti v prosti promet po znižani stopnji uvozne dajatve zaradi njegove posebne rabe, se znesek uvozne dajatve, ki je bil plačan ob sprostitvi blaga v prosti promet, odšteje od zneska uvozne dajatve, ki ustreza carinskemu dolgu.
The first subparagraph shall apply where a customs debt is incurred in respect of scrap and waste resulting from the destruction of such goods.
Prvi pododstavek se uporablja, kadar carinski dolg nastane v zvezi z ostanki in odpadki, nastalimi pri uničenju takšnega blaga.
Where a customs debt is incurred, pursuant to Article 79(1) in respect of goods placed under temporary admission with partial relief from import duty, the amount of import duty paid under partial relief shall be deducted from the amount of import duty corresponding to the customs debt.
Kadar v skladu s členom 79(1) carinski dolg nastane v zvezi z blagom, ki je dano v začasni uvoz z delno oprostitvijo uvozne dajatve, se znesek uvozne dajatve, plačan v okviru delne oprostitve, odšteje od zneska uvozne dajatve, ki ustreza carinskemu dolgu.
A customs debt on export shall be incurred through the placing of goods liable to export duty under the export procedure or the outward processing procedure.
Carinski dolg pri izvozu nastane, ko se blago, zavezano izvozni dajatvi, da v izvozni postopek ali postopek pasivnega oplemenitenja.
The customs debt shall be incurred at the time of acceptance of the customs declaration.
Carinski dolg nastane v trenutku sprejema carinske deklaracije.
Where a customs declaration is drawn up on the basis of information which leads to all or part of the export duty not being collected, the person who provided the information required for the declaration and who knew, or who should reasonably have known, that such information was false shall also be a debtor.
Kadar je carinska deklaracija izpolnjena na podlagi informacij, zaradi katerih se izvozna dajatev ali njen del ne pobere, je dolžnik tudi oseba, ki je dala informacije, potrebne za izpolnjevanje deklaracije, in ki je vedela ali bi morala in mogla vedeti, da so takšne informacije lažne.
For goods liable to export duty, a customs debt on export shall be incurred through non-compliance with either of the following:
Za blago, zavezano izvozni dajatvi, nastane carinski dolg pri izvozu zaradi neizpolnjevanja:
one of the obligations laid down in the customs legislation for the exit of the goods;
ene od obveznosti, določenih s carinsko zakonodajo za izstop blaga;
the conditions under which the goods were allowed to be taken out of the customs territory of the Union with total or partial relief from export duty.
pogojev, pod katerimi je bil dovoljen iznos blaga s carinskega območja Unije s popolno ali delno oprostitvijo izvozne dajatve.
the moment at which the goods are actually taken out of the customs territory of the Union without a customs declaration;
trenutek dejanskega iznosa blaga s carinskega območja Unije brez carinske deklaracije;
the moment at which the goods reach a destination other than that for which they were allowed to be taken out of the customs territory of the Union with total or partial relief from export duty;
trenutek, ko blago prispe na namembni kraj, ki ni tisti, za katerega je bil dovoljen iznos blaga s carinskega območja Unije s popolno ali delno oprostitvijo izvozne dajatve;
should the customs authorities be unable to determine the moment referred to in point (b), the expiry of the time-limit set for the production of evidence that the conditions entitling the goods to such relief have been fulfilled.
če carinski organi ne morejo določiti trenutka iz točke (b), trenutek, ko se izteče rok, določen za predložitev dokazila o izpolnjevanju pogojev, pod katerimi je blago upravičeno do takšne oprostitve.
any person who was aware or should reasonably have been aware that the obligation concerned was not fulfilled and who acted on behalf of the person who was obliged to fulfil the obligation;
vsaka oseba, ki se je zavedala ali bi se morala in mogla zavedati, da zadevna obveznost ni bila izpolnjena, in ki je delovala za račun osebe, zavezane za izpolnitev obveznosti;
any person who participated in the act which led to the non-fulfilment of the obligation and who was aware or should reasonably have been aware that a customs declaration had not been lodged but should have been.
vsaka oseba, ki je sodelovala pri dejanju, zaradi katerega obveznost ni bila izpolnjena, in ki se je zavedala ali bi se morala in mogla zavedati, da carinska deklaracija ni bila vložena, čeprav bi morala biti.
In cases referred to under point (b) of paragraph 1, the debtor shall be any person who is required to comply with the conditions under which the goods were allowed to be taken out of the customs territory of the Union with total or partial relief from export duty.
V primerih iz točke (b) odstavka 1 je dolžnik vsaka oseba, od katere se zahteva, da izpolnjuje pogoje, pod katerimi je bil dovoljen iznos blaga s carinskega območja Unije s popolno ali delno oprostitvijo izvozne dajatve.
The customs debt on import or export shall be incurred even if it relates to goods which are subject to measures of prohibition or restriction on import or export of any kind.
Carinski dolg pri uvozu ali izvozu nastane, četudi zadeva blago, za katero veljajo ukrepi prepovedi ali omejitve vsakega uvoza ali izvoza.
the unlawful introduction into the customs territory of the Union of counterfeit currency;
kadar se na carinsko območje Unije nezakonito vnese ponarejen denar;
the introduction into the customs territory of the Union of narcotic drugs and psychotropic substances other than where strictly supervised by the competent authorities with a view to their use for medical and scientific purposes.
kadar se na carinsko območje Unije vnesejo mamila in psihotropne snovi, razen kadar so ta pod strogim nadzorom pristojnih organov zaradi uporabe v medicinske in znanstvene namene.
For the purposes of penalties as applicable to customs offences, the customs debt shall nevertheless be deemed to have been incurred where, under the law of a Member State, import or export duty or the existence of a customs debt provide the basis for determining penalties.
Vendar se za namene kazni, ki se uporabljajo za carinske prekrške, šteje, da je carinski dolg nastal, kadar je po zakonodaji države članice uvozna ali izvozna dajatev ali obstoj carinskega dolga podlaga za določitev kazni.
Where several persons are liable for payment of the amount of import or export duty corresponding to one customs debt, they shall be jointly and severally liable for payment of that amount.
Kadar je več oseb zavezanih plačilu zneska uvozne ali izvozne dajatve, ki ustreza enemu carinskemu dolgu, so te solidarno odgovorne za plačilo zneska.
General rules for calculating the amount of import or export duty
Splošna pravila za izračun zneska uvozne ali izvozne dajatve
The amount of import or export duty shall be determined on the basis of those rules for calculation of duty which were applicable to the goods concerned at the time at which the customs debt in respect of them was incurred.
Znesek uvozne ali izvozne dajatve se določi na podlagi tistih pravil za izračun dajatve, ki so se za zadevno blago uporabila v trenutku, ko je v zvezi z njim nastal carinski dolg.
Special rules for calculating the amount of import duty
Posebna pravila za izračun zneska uvozne dajatve
Where costs for storage or usual forms of handling have been incurred within the customs territory of the Union in respect of goods placed under a customs procedure or in temporary storage, such costs or the increase in value shall not be taken into account for the calculation of the amount of import duty where satisfactory proof of those costs is provided by the declarant.
Kadar stroški za hrambo ali običajno ravnanje v zvezi z blagom, danim v carinski postopek ali v začasno hrambo, nastanejo znotraj carinskega območja Unije, se takšni stroški ali povečanje vrednosti ne upoštevajo pri izračunu zneska uvozne dajatve, kadar deklarant predloži zadovoljivo dokazilo za te stroške.
However, the customs value, quantity, nature and origin of non-Union goods used in the operations shall be taken into account for the calculation of the amount of import duty.
Vendar se pri izračunu zneska uvozne dajatve upoštevajo carinska vrednost, količina, narava in poreklo neunijskega blaga, uporabljenega v operacijah.
Where the tariff classification of goods placed under a customs procedure changes as a result of usual forms of handling within the customs territory of the Union, the original tariff classification for the goods placed under the procedure shall be applied at the request of the declarant.
Kadar se tarifna uvrstitev blaga, ki je dano v carinski postopek, spremeni zaradi običajnega ravnanja znotraj carinskega območja Unije, se za blago, dano v postopek, na zahtevo deklaranta uporabi prvotna tarifna uvrstitev.
Where a customs debt is incurred for processed products resulting from the inward processing procedure, the amount of import duty corresponding to such debt shall, at the request of the declarant, be determined on the basis of the tariff classification, customs value, quantity, nature and origin of the goods placed under the inward processing procedure at the time of acceptance of the customs declaration relating to those goods.
Kadar carinski dolg nastane za oplemenitene proizvode iz postopka aktivnega oplemenitenja, se na zahtevo deklaranta znesek uvozne dajatve, ki ustreza takemu dolgu, določi na podlagi tarifne uvrstitve, carinske vrednosti, količine, narave in porekla blaga, danega v postopek aktivnega oplemenitenja, v trenutku sprejema carinske deklaracije, ki se nanaša na to blago.
In specific cases, the amount of import duty shall be determined in accordance with paragraphs 2 and 3 of this Article without a request of the declarant in order to avoid the circumvention of tariff measures referred to in point (h) of Article 56(2).
V posebnih primerih se znesek uvozne dajatve določi v skladu z odstavkoma 2 in 3 tega člena brez zahteve deklaranta, da bi se preprečilo neupoštevanje tarifnih ukrepov iz točke (h) člena 56(2).
Where a customs debt is incurred for processed products resulting from the outward processing procedure or replacement products as referred to in Article 261(1), the amount of import duty shall be calculated on the basis of the cost of the processing operation undertaken outside the customs territory of the Union.
Kadar carinski dolg nastane pri oplemenitenih proizvodih, nastalih pri postopku pasivnega oplemenitenja, ali nadomestnih proizvodih iz člena 261(1), se znesek uvozne dajatve izračuna na podlagi stroškov oplemenitenja, opravljenega zunaj carinskega območja Unije.
Where the customs legislation provides for a favourable tariff treatment of goods, or for relief or total or partial exemption from import or export duty pursuant to points (d) to (g) of Article 56(2), Articles 203, 204, 205 and 208 or Articles 259 to 262 of this Regulation or pursuant to Council Regulation (EC) No 1186/2009 of 16 November 2009 setting up a Community system of reliefs from customs duty [15] such favourable tariff treatment, relief or exemption shall also apply in cases where a customs debt is incurred pursuant to Articles 79 or 82 of this Regulation, on condition that the failure which led to the incurrence of a customs debt did not constitute an attempt at deception.
Kadar carinska zakonodaja določa ugodnejšo tarifno obravnavo za blago, oprostitev ali popolno ali delno izvzetje od uvozne ali izvozne dajatve, v skladu s točkami (d) do (g) člena 56(2), členi 203, 204, 205 in 208 ali členi 259 do 262 te uredbe ali v skladu z Uredbo Sveta (ES) št. 1186/2009 z dne 16. novembra 2009 o sistemu oprostitev carin v Skupnosti [15], se takšna ugodnejša tarifna obravnava, oprostitev ali izvzetje uporablja tudi, kadar carinski dolg nastane v skladu s členom 79 ali 82 te uredbe, pod pogojem, da napaka, zaradi katere je carinski dolg nastal, ni bila storjena kot poskus goljufivega dejanja.
A customs debt shall be incurred at the place where the customs declaration or the re-export declaration referred to in Articles 77, 78 and 81 is lodged.
Carinski dolg nastane na kraju, kjer se vloži carinska deklaracija ali deklaracija za ponovni izvoz iz členov 77, 78 in 81.
If the goods have been placed under a customs procedure which has not been discharged or when a temporary storage did not end properly, and the place where the customs debt is incurred cannot be determined pursuant to the second or third subparagraphs of paragraph 1 within a specific time-limit, the customs debt shall be incurred at the place where the goods were either placed under the procedure concerned or were introduced into the customs territory of the Union under that procedure or were in temporary storage.
Če je bilo blago dano v carinski postopek, ki ni zaključen, ali če začasna hramba ni bila ustrezno končana in kraja, kjer je nastal carinski dolg, na podlagi drugega ali tretjega pododstavka odstavka 1 ni mogoče določiti v določenem roku, nastane carinski dolg na kraju, kjer je bilo blago bodisi dano v zadevni postopek bodisi je bilo v okviru navedenega postopka vneseno na carinsko območje Unije ali na kraju, kjer je bilo blago v začasni hrambi.