natgillin/translations-raw huggingface dataset:
The Duty Drawback scheme specified above under (j) is based on section 75 of the Customs Act of 1962, on section 37 of the Central Excise Act of 1944, on sections 93A and 94 of the Financial Act of 1994 and on the Customs, Central Excise Duties and Service Tax Drawback Rules of 1995.
Ugotovljeno je bilo, da se sodelujoči proizvajalec izvoznik ni nahajal niti v SEZ niti v EPZ.
Drawback rates are published on a regular basis;
Kljub temu se je sodelujoči proizvajalec izvoznik vključil v EOUS in je prejel izravnalne subvencije v obdobju preiskave v zvezi s pregledom.
those applicable to the RIP were the All Industry Rates (AIR) of Duty Drawback 2012-13, published in notification No 92/2012- Cus.(N.T).
Opis in presoja spodaj je torej omejena na EOUS.
The duty drawback scheme is also referred to as a duty remission scheme in chapter 4 of FTP 09-14.
Pravna podlaga
Export Processing Zones (EPZ)/Special Economic Zones (SEZ)/Export Oriented Units Scheme (EOUS)
Podroben opis EOUS je vsebovan v poglavju 6 FTP 2009–2014 in poglavju 6 HOP I 2009–2014.
It was found that the cooperating exporting producer was not located in an SEZS or in an EPZS.
Upravičenost
However, the cooperating exporting producer had been set up under the EOUS and received countervailable subsidies in the review investigation period.
Z izjemo izključno trgovskih družb so lahko v EOUS načeloma vključena vsa podjetja, ki izvažajo svojo celotno proizvodnjo blaga ali storitev.
The description and assessment below is therefore limited to the EOUS.
Podjetja v industrijskem sektorju morajo izpolnjevati minimalen investicijski prag fiksnih sredstev (10 milijonov indijskih rupij), da so lahko upravičena do EOUS.
Legal basis
Izvajanje v praksi
The details of the EOUS are contained in chapter 6 of the FTP 09-14 and in chapter 6 of the HOP I 09-14.
EOUS se lahko nahaja in ustanovi kjer koli v Indiji.
Eligibility
Vloga za status EOUS mora vsebovati podatke za prihodnjih pet let med drugim o načrtovanih proizvodnih količinah, pričakovani vrednosti izvoza, uvoznih zahtevah in domačih potrebah.
With the exception of pure trading companies, all enterprises which, in principle, undertake to export their entire production of goods or services may be set up under the EOUS.
Če organi sprejmejo zahtevek družbe, se pogoji za sprejetje posredujejo družbi.
Undertakings in industrial sectors have to fulfil a minimum investment threshold in fixed assets (10 million Indian rupees) to be eligible for the EOUS.
Sporazum o priznanju statusa EOUS družbe velja pet let.
Practical implementation
Sporazum se lahko obnovi za nadaljnja obdobja.
EOUS can be located and established anywhere in India.
Ključna obveznost EOUS, kakor je določena v FTP 2009–2014, je doseči neto zaslužek deviznih sredstev, kar pomeni, da mora biti v referenčnem obdobju (pet let) skupna vrednost izvoza višja od skupne vrednosti uvoza blaga.
An application for EOUS status must include details for the next five years of, inter alia, planned production quantities, projected value of exports, import requirements and indigenous requirements.
Enote EOUS so upravičene do naslednjih koncesij:
Upon acceptance by the authorities of the company's application, the terms and conditions attached to this acceptance will be communicated to the company.
oprostitev uvoznih dajatev za vse vrste blaga (vključno z investicijskim blagom, surovinami in potrošnim blagom), ki so potrebne za izdelavo, proizvodnjo in predelavo ali so s tem povezane;
The agreement to be recognised as a company under the EOUS is valid for a five-year period.
oprostitev trošarin za blago, nabavljeno na domačem trgu;
The agreement may be renewed for further periods.
povračilo centralnega prometnega davka, plačanega na lokalno nabavljeno blago;
A crucial obligation of an EOUS as set out in FTP 09-14 is to achieve net foreign exchange (NFE) earnings, namely in a reference period (five years) the total value of exports has to be higher than the total value of imported goods.
delno povračilo dajatve, plačane za gorivo, ki je bilo nabavljeno pri domačih naftnih družbah.
EOUS units are entitled to the following concessions:
Enote, ki delujejo po teh shemah, v skladu z oddelkom 65 Zakona o carini nadzorujejo carinski uslužbenci.
exemption from import duties on all types of goods (including capital goods, raw materials and consumables) required for the manufacture, production, processing, or in connection therewith;
Sodelujoči proizvajalec izvoznik je deloval v okviru EOUS v prvih štirih mesecih obdobja preiskave v zvezi s pregledom.
exemption from excise duty on goods procured from indigenous sources;
Preiskava je pokazala, da zadevni proizvajalec izvoznik ni užival ugodnosti oprostitve uvoznih dajatev in trošarin na nakupe na domačem trgu oziroma delnega povračila dajatev, plačanih na gorivo, ki je bilo nabavljeno pri domačih naftnih družbah.
reimbursement of central sales tax paid on goods procured locally;
Sklepi o EOUS
partial reimbursement of duty paid on fuel procured from domestic oil companies.
Povračilo centralnega prometnega davka pomeni subvencije v smislu člena 3(1)(a)(ii) osnovne uredbe.
The cooperating exporting producer was operating under EOUS for the first four months of the review investigation period.
Subvencija je zakonsko pogojena z opravljenim izvozom ter se zato v skladu s členom 4(4)(a) osnovne uredbe šteje za specifično in kot subvencijo, proti kateri se lahko uvedejo izravnalni ukrepi.
The formal letter of de-bonding from the scheme was issued on 6 February 2013.
Izvozni cilj EOUS, kakor je določen v odstavku 6.1 FTP 2009–2014, je conditio sine qua non za uveljavljanje spodbud.
Thus, in the review investigation period the company utilised the scheme only to obtain central sales tax reimbursement.
Izračun višine subvencije
The investigation showed that the exporting producer concerned did not avail of benefits of exemption of import duties and excise duties on domestic purchases, and of partial reimbursement of duty paid on fuel procured from domestic oil companies.
Višina subvencije je bila izračunana na podlagi centralnega prometnega davka, povrnjenega za blago, nabavljeno na domačem trgu v obdobju preiskave v zvezi s pregledom.
Conclusions on the EOUS
V skladu s členom 7(2) osnovne uredbe je bil ta znesek subvencije dodeljen za skupni prihodek od izvoza, ustvarjen v obdobju preiskave v zvezi s pregledom, kot ustrezen imenovalec, ker je subvencija odvisna od izvoza in ni bila dodeljena glede na izdelane, proizvedene, izvožene ali prepeljane količine.
The reimbursement of the central sales tax constitute subsidy within the meaning of Article 3(1)(a)(ii) of the basic Regulation.
Tako določena subvencijska stopnja znaša 1,4 %.
Government revenue which would be due in the absence of this scheme is forgone, thus conferring a benefit upon the EOU within the meaning of Article 3(2) of the basic Regulation, because it improved its liquidity by obtaining reimbursements of the central sales tax.
Potrjeno je bilo, da je bila DEPBS umaknjena od 30. septembra 2011, to je pred koncem obdobja preiskave v zvezi s pregledom.
The subsidy is contingent in law upon export performance and, therefore, deemed to be specific and countervailable under Article 4(4)(a) of the basic Regulation.
Zato nadaljnja analiza te sheme v tej preiskavi ni bila potrebna.
The export objective of an EOUS as set out in paragraph 6.1 of the FTP 09-14 is a conditio sine qua non to obtain the incentives.
Podroben opis EPCGS je vsebovan v poglavju 5 FTP 2009–2014 in poglavju 5 HOP I 2009–2014.
Calculation of the subsidy amount
Ugotovitve
The subsidy amount was calculated on the basis of the amount of central sales tax reimbursed on goods procured locally during the review investigation period.
Ugotovljeno je bilo, da sodelujoči proizvajalec izvoznik ni pridobil nobenih ugodnosti v okviru EPCGS v obdobju preiskave v zvezi s pregledom.
In accordance with Article 7(2) of the basic Regulation this subsidy amount was allocated over the total export turnover generated during the review investigation period as the 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.
Potrjeno je bilo, da je bila ITES opuščena aprila 2011, to je pred koncem obdobja preiskave v zvezi s pregledom.
The subsidy margin thus obtained was 1,4 %.
Podroben opis sheme se nahaja v poglavjih 4.1.3.1 do 4.1.14 FTP 2009–2014 in poglavjih 4.1 do 4.30 HOP I 2009–2014.
It was confirmed that DEPBS has effectively been withdrawn from 30 September 2011 that is before the review investigation period.
Ugotovljeno je bilo, da sodelujoči proizvajalec izvoznik ni pridobil nobenih ugodnosti v okviru AAS v obdobju preiskave v zvezi s pregledom.
It was therefore not necessary to further analyse this scheme in this investigation.
Paketna shema spodbud („PSI“) vlade Maharaštre
A detailed description of the EPCGS is contained in chapter 5 of the FTP 09-14 and in chapter 5 of the HOP I 09-14.
Da bi spodbudila širjenje industrije na manj razvita območja države Maharaštra, dodeljuje vlada Maharaštre od leta 1964 v okviru sheme, splošno znane kot „paketna shema spodbud“ („PSI“), ugodnosti za enote, ki se na novo širijo v regijah v razvoju te države.
Findings
Shema je bila od svoje uvedbe večkrat spremenjena in v OPP sta veljali dve shemi PSI:
It was found that the cooperating exporting producer did not obtain any benefits under the EPCGS in the review investigation period.
PSI 2007 (ki je bila veljavna do aprila 2013) in PSI 2013.
It was confirmed that ITES was abolished in April 2011 that is before the review investigation period.
PSI vlade Maharaštre sestavlja več podshem, med katerimi so glavne:
A detailed description of the scheme is contained in sections 4.1.3.1 to 4.1.14 of the FTP 09-14 and sections 4.1 to 4.30 of the HOP I 09-14.
povračilo davka, imenovanega davek „octroi“, (ii) oprostitev trošarine za elektriko, (iii) oprostitev lokalnega prometnega davka/odlog plačila lokalnega prometnega davka, (iv) subvencionirane obrestne mere za nove poslovne enote ter (v) nekatera nepovratna sredstva za mala in srednja podjetja za tehnološko posodobitev.
It was found that the cooperating exporting producer did not obtain any benefits under the AAS in the review investigation period.
Preiskava je pokazala, da se edina podshema, ki jo je uporabljal sodelujoči proizvajalec izvoznik med obdobjem preiskave v zvezi s pregledom, nanaša na odloge plačila prometnega davka (del (iii) zgoraj), ki so dejansko izvirali iz PSI 2001, zapadli prometni davek pa je bilo delno treba plačati v obdobju preiskave v zvezi s pregledom.
Package Scheme of Incentives (PSI) of the Government of Maharashtra (GOM)
Da bi izpolnile pogoje za upravičenost, morajo družbe praviloma vlagati v manj razvita območja države (ki so klasificirana po kategorijah glede na njihov gospodarski razvoj, na primer slabo razvita območja, slabše razvita območja, najslabše razvita območja) tako, da ustanovijo nov industrijski obrat ali pa z večjo kapitalsko investicijo v razširitev ali diverzifikacijo že obstoječega industrijskega obrata.
In order to encourage the establishment of industries in the State of Maharashtra to the less developed areas of the State, the GOM has been granting incentives to new-expansion units set up in developing regions of the State since 1964, under a scheme commonly known as the ‘Package Scheme of Incentives’ (PSI).
Glavno merilo za določitev zneska spodbud sta razvrstitev območja, v katerem je ali bo sedež družbe, in obseg naložbe.
The scheme has been amended many times since its introduction and in the RIP there were two PSI schemes in force:
Certifikat o upravičenosti, ki ga je vlada Maharaštre izdala sodelujočemu proizvajalcu izvozniku, je omogočil, da je podjetje v okviru podsheme odloga plačila prometnega davka lahko odložilo plačilo državnega prometnega davka, ki je bil pobran na domačem trgu.
PSI 2007 (which was valid till April 2013) and PSI 2013.
Sklepna ugotovitev
The PSI of the GOM is composed of several sub-schemes amongst which the main ones are:
Podshema odloga plačila prometnega davka PSI vlade Maharaštre zagotavlja subvencije v smislu člena 3(1)(a)(ii) in člena 3(2) osnovne uredbe.
the refund of octroi tax/entry tax, (ii) the exemption from electricity duty, (iii) the exemption from local sales tax/deferral of local sales tax, (iv) interest subsidy for new establishments and (v) certain grants for small and medium enterprises to upgrade technology.
Zgoraj proučena podshema predstavlja finančni prispevek vlade Maharaštre, ker ta koncesija zmanjša prihodek vlade Maharaštre, ki bi sicer zapadel v plačilo.
The investigation revealed that the only sub-scheme used by the cooperating exporting producer during the review investigation period was the one concerning sales tax deferrals (part of (iii) above) which in fact originated from PSI 2001 but the outstanding sales tax was still partially due in the review investigation period.
Poleg tega prinese ta odlog družbi korist, saj izboljša njeno likvidnost.
In order to be eligible, companies must as a rule invest in less developed areas of the State (which are classified according to their economic development into different categories, for example less developed areas, lesser developed areas and least developed areas) either by setting up a new industrial establishment or by making a large scale capital investment in the expansion or diversification of an existing industrial establishment.
Podshema je na voljo samo družbam, ki so vlagale v posebej določena geografska območja v pristojnosti države Maharaštra.
The main criterion to establish the amount of incentives is the classification of the area in which the enterprise is or will be located and the size of the investment.
Ni pa na voljo družbam zunaj teh območij.
The Eligibility Certificate issued by the GOM to the cooperating exporting producer provided that the company was, under the sales tax deferral sub-scheme, allowed to defer the payment of State sales taxes collected on its domestic sales.
Stopnja ugodnosti se glede na zadevno območje razlikuje.
Conclusion
V skladu s členom 4(2)(a) in členom 4(3) osnovne uredbe je to posebna shema in zato se proti njej lahko uvedejo izravnalni ukrepi.
The sales tax deferral sub-scheme of the PSI of the GOM provides subsidies within the meaning of Article 3(1)(a)(ii) and Article 3(2) of the basic Regulation.
Znesek odloga državnega prometnega davka v okviru elementa odloga sheme, ki je še dolgovan po koncu obdobja preiskave v zvezi s pregledom, se šteje za enakovreden posojilu brez obresti v enakem znesku, ki ga dodeli vlada Maharaštre.
The sub-scheme examined constitutes a financial contribution by the GOM, since this concession postpones the collection of the GOM's revenue which would be otherwise due.
Subvencija za sodelujočega proizvajalca izvoznika se torej izračuna na osnovi obresti, ki so bile plačane v primerjavi s komercialnim posojilom podjetja v obdobju preiskave v zvezi s pregledom.
This deferral confers a benefit upon the company as it improves the company's liquidity.
V skladu s členom 7(2) osnovne uredbe so bili ti zneski subvencije (imenovalec) dodeljeni na skupni izvozni promet v obdobju preiskave v zvezi s pregledom kot ustrezen denominator, ker subvencija ni odvisna od izvoza in ni bila dodeljena glede na izdelane, proizvedene, izvožene ali prevažane količine.
The sub-scheme is only available to companies having invested within certain designated geographical areas within the jurisdiction of the State of Maharashtra.
Na podlagi zgoraj navedenega je višina subvencije, ki jo je družba pridobila v okviru te sheme, 1,1 %.
It is not available for companies located outside these areas.
Potrjeno je bilo, da so po spremembah ECS (julija 2010 v zvezi z izvoznimi krediti v indijskih rupijah in maja 2012 v zvezi z izvoznimi krediti v tujih valutah) preferenčne obrestne mere na izvozne kredite v okviru te sheme načeloma prenehale obstajati, razen v posebnih sektorjih omejenega števila.
The level of benefit is different according to the area concerned.
Ker ni bilo ugotovljeno, da bi bil zadevni kemijski sektor na seznamu sektorjev, ki so jih zajemale subvencionirane obrestne mere v obdobju preiskave v zvezi s pregledom, nadaljnja analiza te sheme v tej preiskavi ni bila potrebna.
The scheme is specific in accordance with Article 4(2)(a) and Article 4(3) of the basic Regulation and therefore countervailable.
Podroben opis sheme je vsebovan v poglavju 3.15 FTP 2009–2014 in poglavju 3.9 HOP I 2009–2014.
The deferred amount of State sales taxes, under the deferral element of the scheme, which was still due at the end of the review investigation period, was considered equivalent to an interest–free loan of the same amount granted by the GOM.
Ugotovljeno je bilo, da sodelujoči proizvajalec izvoznik ni pridobil nobenih ugodnosti v okviru FPS v obdobju preiskave v zvezi s pregledom.
Thus, the benefit to the cooperating exporting producer has been calculated on the basis of the interest that was paid on a comparable commercial loan by the company during the review investigation period.
Odobritev dajatev prostega uvoza („DFIA“)
Pursuant to Article 7(2) of the basic Regulation, the amount of subsidy (numerator) was then allocated over the total company turnover during the review investigation period as the appropriate denominator, because the subsidy is not export contingent and it was not granted by reference to the quantities manufactured, produced, exported or transported.
Podroben opis sheme se nahaja v poglavjih 4.2.1 do 4.2.7 FTP 2009–2014 in poglavjih 4.31 do 4.36 HOP I 2009–2014.
On the basis of the above, the amount of subsidy that the company has obtained under this scheme is 1,1 %.
Ugotovljeno je bilo, da sodelujoči proizvajalec izvoznik ni pridobil nobenih ugodnosti v okviru DFIA v obdobju preiskave v zvezi s pregledom.
It was confirmed that after amendments in the ECS (July 2010 with regard to export credits in INR and May 2012 with regard to export credits in the foreign currency) the preferential export credits' interest rates within the framework of this scheme in principle ceased to exist with the exception of specific limited number of sectors of industry.
Pravna podlaga
Since chemical sector in question was not found to be on the list of sectors covered by the interest rates subventions in the review investigation period, it was not necessary to further analyse this scheme in this investigation.
Podroben opis sheme DDS je vsebovan v Predpisih za povračilo carin in osrednjih trošarin iz leta 1995, kakor je bil spremenjen s poznejšimi uradnimi obvestili.
A detailed description of the scheme is contained in section 3.15 of the FTP 09-14 and section 3.9 of the HOP I 09-14.
Do te sheme je upravičen vsak proizvajalec izvoznik ali trgovec izvoznik.
It was found that the cooperating exporting producer did not obtain any benefits under the FPS in the review investigation period.
Upravičeni izvoznik lahko zaprosi za znesek povračila, ki se izračuna kot delež vrednosti FOB za izdelke, izvožene v skladu s to shemo.
Duty Free Import Authorisation Scheme (DFIA)
Indijska vlada je določila stopnje vračil za številne izdelke, vključno z zadevnim izdelkom.
A detailed description of the scheme is contained in sections 4.2.1 to 4.2.7 of the FTP 09-14 and section 4.31 to 4.36 of the HOP I 09-14.
Te stopnje so določene glede na povprečno količino ali vrednost materiala, uporabljenega kot surovina za proizvodnjo izdelka, in glede na povprečni znesek dajatev, plačanih za surovine.
It was found that the cooperating exporting producer did not obtain any benefits under the DFIA in the review investigation period.
Uporabljajo se ne glede na to, ali so bile uvozne dajatve dejansko plačane ali ne.
Legal Basis
Stopnja DDS za zadevni izdelek v obdobju preiskave v zvezi s pregledom je bila 4 % vrednosti FOB.
The detailed description of the DDS is contained in the Custom & Central Excise Duties Drawback Rules 1995 as amended by successive notifications.
Za upravičenost do ugodnosti iz te sheme mora družba izvažati.
Any manufacturer-exporter or merchant-exporter is eligible for this scheme.
V trenutku, ko se odpremni podatki vnesejo v carinski strežnik (ICEGATE), se označi, da izvoz poteka v okviru sheme DDS, znesek DDS pa se nepreklicno določi.
An eligible exporter can apply for drawback amount which is calculated as a percentage of the FOB value of products exported under this scheme.
Potem 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 drawback rates have been established by the GOI for a number of products, including the product concerned.
Izvoznik mora poleg tega predložiti tudi dokazilo o realizaciji iztržka od izvoza, in sicer bančno potrdilo o realizaciji (BRC).
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.
Ta dokument se lahko predloži po izplačilu zneska povračila, vendar bo indijska vlada izterjala izplačani znesek, če izvoznik ne predloži BRC v določenem roku.
They are applicable regardless of whether import duties have actually been paid or not.
Znesek povračila se lahko porabi za kakršen koli namen.
The DDS rate for the product concerned during the review investigation period was 4 % of FOB value.
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.
To be eligible to benefits under this scheme, a company must export.
Ugotovljeno je bilo, da je sodelujoči indijski proizvajalec izvoznik uporabljal shemo DDS v obdobju preiskave v zvezi s pregledom po izločitvi iz EOUS.
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.
Sklepna ugotovitev o DDS
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.
DDS zagotavlja subvencije v smislu člena 3(1)(a)(ii) in člena 3(2) osnovne uredbe.
The exporter also has to produce evidence of realisation of export proceeds by means of a Bank Realisation Certificate (BRC).
Znesek povračila dajatve je finančni prispevek indijske vlade, saj je izplačan v obliki neposrednega prenosa sredstev, ki ga izplača indijska vlada.
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.
Poleg tega znesek povračila dajatev pomeni ugodnost za izvoznika, saj izboljša njegovo likvidnost.
The drawback amount can be used for any purpose.
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.
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.
Te sheme ni mogoče šteti za dovoljen sistem povračila dajatev ali nadomestni sistem povračil v smislu člena 3(1)(a)(ii) osnovne uredbe.
The cooperating Indian exporting producer was found to use the DDS during the review investigation period after de-bonding from the EOUS.
Ne izpolnjuje strogih predpisov iz točke (i) Priloge I, Priloge II (opredelitev in predpisi za povračila) in Priloge III (opredelitev in predpisi za nadomestna povračila) k osnovni uredbi.
Conclusion on DDS
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.