natgillin/translations-raw huggingface dataset:
The licence holder can — up to a certain value threshold set by its past export performance — import duty-free any input to be used in manufacturing any of the items falling under such a product group.
vzajemni notranji akreditiv: ta podshema ponovno zajema domače dobave imetniku vnaprejšnje odobritve.
It can choose to export any resulting product falling under the product group using such duty- exempt material;
Imetnik vnaprejšnje odobritve lahko pri banki odpre notranji akreditiv v korist domačega dobavitelja.
Intermediate supplies: This sub-scheme covers cases where two manufacturers intend to produce a single export product and divide the production process.
Banka potrdi odobritev za neposreden uvoz samo za vrednosti in količine domačih, ne pa uvoženih izdelkov.
The manufacturer-exporter who produces the intermediate product can import duty-free input materials and can obtain for this purpose an AAS for intermediate supplies.
Domači dobavitelj je upravičen do ugodnosti za predvideni izvoz, kakor je določeno 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).
The ultimate exporter finalises the production and is obliged to export the finished product;
V obdobju preiskave so koncesije na podlagi sheme AAS, povezane z zadevnim izdelkom, prejele tri preverjene družbe.
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.
Te družbe so izkoristile podsheme iz točk (a), (d) in (e).
According to the GOI, deemed exports refer to those transactions in which the goods supplied do not leave the country.
Zato ni treba ugotavljati, ali so neuporabljene podsheme takšne, proti katerim se lahko uvedejo izravnalni ukrepi.
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 or to a company situated in a special economic zone (‘SEZ’);
Imetnik vnaprejšnje odobritve mora za namene preverjanja, ki ga izvajajo indijski organi, po zakonu 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 priročnika HOP I za obdobje 2004–2009), tj. evidenco dejanske porabe.
Advance Release Order (‘ARO’): The AAS holder intending to source the inputs from indigenous sources, instead of direct import, has the option to source them against AROs.
To evidenco mora preveriti zunanji pooblaščeni računovodja/stroškovni računovodja, ki izda potrdilo, da so bile predpisane evidence in ustrezna računovodska dokumentacija pregledane ter da so informacije, predložene v obliki iz Dodatka 23, v vseh pogledih resnične in pravilne.
In such cases the advance authorisations are validated as AROs and are endorsed to the indigenous supplier upon delivery of the items specified therein.
Glede uporabe podsheme AAS za fizični izvoz iz uvodne izjave 165(a), ki sta jo v obdobju preiskave izkoristili dve preverjeni družbi, je indijska vlada tista, ki določi vrednost in količino uvoznega nadomestila in obveznosti izvoza, zabeležita pa se v vnaprejšnji odobritvi.
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).
Poleg tega morajo vladni uslužbenci ob uvozu in izvozu v vnaprejšnjo odobritev vpisati ustrezne transakcije.
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.
Obseg uvoza, dovoljenega v okviru sheme AAS, določi indijska vlada na osnovi standardnih input-output normativov („SION“), ki obstajajo za večino izdelkov, vključno z zadevnim izdelkom.
The refund of taxes/duties is available both for indigenous inputs as well as imported inputs;
Uvožene surovine niso prenosljive in jih je treba uporabiti za proizvodnjo nastalega izvoznega izdelka.
Back to back inland letter of credit: This sub-scheme again covers indigenous supplies to an advance authorisation holder.
Obveznost izvoza je treba izpolniti v določenem časovnem roku po izdaji dovoljenja (24 mesecev z možnostjo dveh podaljšanj za 6 mesecev).
The holder of an advance authorisation can approach a bank for opening an inland letter of credit in favour of an indigenous supplier.
Preiskava je pokazala, da se v praksi niso upoštevale zahteve glede preverjanja, ki so jih določili indijski organi.
The authorisation will be validated by the bank for direct import only in respect of the value and volume of items being sourced indigenously instead of importation.
Le ena izmed obeh preverjenih družb, ki sta izkoristili to podshemo, je vodila evidenco proizvodnje in porabe.
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).
Vendar pa na podlagi evidence porabe ni bilo mogoče preveriti, katere surovine so se porabile v proizvodnji izvoženega izdelka in v kakšnem obsegu.
Three verified companies received concessions under the AAS linked to the product concerned during the investigation period.
Družbe v zvezi z navedenimi zahtevami glede preverjanja niso vodile nikakršnih evidenc, ki bi dokazovale, da je bila izvedena zunanja revizija evidence porabe.
These companies made use of (a), (d) and (e) of the sub-schemes referred to above.
Šteje se torej, da preiskovani izvozniki niso dokazali, da so bile izpolnjene ustrezne določbe zunanjetrgovinske politike.
It is therefore not necessary to establish the countervailability of the remaining unused sub-schemes.
Glede uporabe podsheme AAS za vnaprejšnjo potrditev naročila iz točke (e) uvodne izjave 165, ki jo je v obdobju preiskave izkoristila ena preverjena družba, se količina uvoza, dovoljena v okviru te sheme, določi kot odstotek količine izvoženih končnih izdelkov.
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 and 4.30 and Appendix 23 HOP I 09-14), i.e. an actual consumption register.
Za vnaprejšnje licence se merijo enote dovoljenih uvozov bodisi v smislu njihove kakovosti bodisi v smislu njihove vrednosti.
This register has to be verified by an external chartered accountant/cost and works accountant who issues a certificate stating that the prescribed registers and relevant records have been examined and the information furnished under the format of Appendix 23 is true and correct in all respects.
V obeh primerih se stopnje, ki se uporabijo pri ugotavljanju dovoljenega nakupa brez dajatev, za večino izdelkov, vključno z izdelkom v tej preiskavi, določijo na podlagi normativov SION.
With regard to the use of AAS for physical exports referred to in recital 165(a), used by two verified companies during the investigation period, the import allowance and the export obligation are fixed in volume and value by the GOI and are documented on the advanced authorisation.
Surovine, opredeljene v vnaprejšnjih licencah, so tiste, ki se uporabijo v proizvodnji ustreznih izvoženih končnih izdelkov.
In addition, at the time of import and of export, the corresponding transactions are to be documented by Government officials on the advanced authorisation.
Imetnik vnaprejšnje licence, ki namerava pridobivati surovine iz domačih virov namesto z neposrednim uvozom, lahko surovine pridobiva prek vnaprejšnjih pripustitev naročil.
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.
V takem primeru se vnaprejšnja odobritev validira kot vnaprejšnja pripustitev naročil in se domačemu dobavitelju potrdi ob dobavi izdelkov, določenih v njej.
Imported input materials are not transferable and have to be used to produce the resultant export product.
S potrditvijo vnaprejšnje potrditve naročila je domači dobavitelj upravičen do ugodnosti za predvideni izvoz, kot so povračila za predvideni izvoz, in nadomestil za t. i. končne trošarine.
The export obligation must be fulfilled within a prescribed time frame after issuance of the licence (24 months with two possible extensions of 6 months each).
Glede uporabe podsheme AAS za predvideni izvoz iz uvodne izjave 165(d), ki jo je v obdobju preiskave izkoristila ena preverjena družba, je indijska vlada tista, ki določi vrednost in količino uvoznega nadomestila in obveznosti izvoza, zabeležita pa se v odobritvi.
The investigation established that the verification requirements stipulated by the Indian authorities were not respected in practice.
Poleg tega morajo vladni uslužbenci ob uvozu in izvozu v odobritev vpisati ustrezne transakcije.
Only one of the two verified companies that made use of this sub-scheme maintained a production and consumption register.
Obseg uvoza, dovoljenega na podlagi te sheme, določi indijska vlada na podlagi normativov SION.
However, the consumption register did not allow verifying which inputs were consumed in the production of the exported product and in what amounts.
Obveznost izvoza je treba izpolniti v določenem časovnem roku po izdaji odobritve (24 mesecev z možnostjo dveh podaljšanj za 6 mesecev).
Regarding the verification requirements referred to above, there were no records kept by the companies which would prove that the external audit of the consumption register took place.
Ugotovljeno je bilo, da ni bilo povezave med uvoženimi surovinami in izvoženimi končnimi izdelki.
In sum, it is considered that the investigated exporters were not able to demonstrate that the relevant FT-policy provisions were met.
Ugotovljeno je bilo tudi, da vložnik ni vodil evidence dejanske potrošnje iz uvodne izjave 167, ki jo mora preveriti zunanji računovodja, čeprav je to obvezno.
With regard to the use of AAS for ARO referred to in recital 165(e), used by one verified company during the investigation period, the amount of imports allowed under this scheme, is determined as a percentage of the amount of exported finished products.
Vložnik je kljub kršitvi te zahteve še naprej prejemal ugodnosti iz sheme AAS.
The advance licences measure the units of authorised imports either in terms of their quantity or in terms of their value.
Sklep o shemi AAS
In both cases the rates used to determine the allowed duty free purchases are established, for most products including the product covered by this investigation, on the basis of the SIONs.
Oprostitev uvoznih dajatev je v smislu člena 3(1)(a)(ii) in člena 3(2) osnovne uredbe subvencija, saj pomeni finančni prispevek indijske vlade, s katerim se zmanjša njen prihodek od dajatev, ki bi sicer zapadle v plačilo, za preiskovane izvoznike pa pomeni ugodnost, saj izboljša njihovo likvidnost.
The input items specified in the advance licences are items used in the production of the relevant exported finished product.
Vse zadevne podsheme v tem primeru so očitno zakonsko pogojene z opravljanjem izvoza, zato velja, da so specifične in da se proti njim lahko uvedejo izravnalni ukrepi v skladu s prvim pododstavkom člena 4(4)(a) osnovne uredbe.
The advance licence holder intending to source the inputs from indigenous sources, instead of direct import, has the option to source them against AROs.
Brez izvozne obveznosti družba ne more prejemati ugodnosti iz te sheme.
In such cases the advance licences are validated as AROs and are endorsed to the supplier upon delivery of the items specified therein.
Nobena od zadevnih podshem v tem primeru se ne more šteti za dovoljeni sistem povračil dajatev ali nadomestni sistem povračil dajatev v smislu člena 3(1)(a)(ii) osnovne uredbe.
The endorsement of the ARO entitles the supplier to the benefits of deemed export such as deemed exports drawback and refund of the so-called terminal excise duty.
Ne izpolnjuje pravil iz točke (i) Priloge I, Priloge II (opredelitev in pravila za povračila) in Priloge III (opredelitev in pravila za nadomestna povračila) k osnovni uredbi.
With regard to the use of AAS for deemed exports referred to in recital 165(d), used by one verified company during the investigation period, both the import allowance and the export obligation are fixed in volume and value by the GOI and are documented on the authorisation.
Indijska vlada ni učinkovito uporabljala svojega sistema ali postopka preverjanja, da bi lahko potrdila, ali so se surovine porabile v proizvodnji izvoženega izdelka in v kakšnih količinah (Priloga II(II)(4) k osnovni uredbi in, v primeru nadomestnih shem povračil, Priloga III(II)(2) k osnovni uredbi).
In addition, at the time of import and of export, the corresponding transactions are to be documented by government officials on the authorisation.
Poleg tega normativi 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.
The volume of imports allowed under this scheme is determined by the GOI on the basis of SIONs.
Indijska vlada tudi ni izvedla nadaljnje preiskave na podlagi dejansko vključenih surovin, čeprav bi to zaradi odsotnosti učinkovitega sistema preverjanja (Priloga II(II)(5) in Priloga III(II)(3) k osnovni uredbi) običajno morala storiti.
The export obligation must be fulfilled within a prescribed time-frame (24 months with two possible extensions of 6 months each) after issuance of the authorisation.
En vzorčen indijski proizvajalec izvoznik je po razkritju trdil, da se izravnalni ukrepi proti tej shemi ne bi smeli uvesti, saj je družba izpolnila svojo zakonsko obveznost glede neodvisnih revizij evidence porabe surovin, kar bi morala indijska vlada šteti za ustrezno preverjanje.
It was established that there were no links between the imported inputs and the exported finished products.
Te trditve ni mogoče sprejeti.
Furthermore, it was found that, although mandatory, the applicant did not keep the consumption register referred to in recital 167, verifiable by an external accountant.
Preverjanje, ki ga izvede indijska vlada, se obravnava ločeno od vseh obveznosti, uvedenih za družbe.
In spite of the breach of this requirement, the applicant did avail the benefits under AAS.
V okviru preveritvenega obiska je bilo potrjeno, da sistem preverjanja, ki ga je vzpostavila indijska vlada, ne upošteva pravil iz Priloge II(II)(4) k osnovni uredbi.
Conclusion on the AAS
Ista stran je trdila, da je združevanje licenc v Indiji zakonito in da družba zaradi uporabe celotnega prihodka od izvoza namesto prihodkov od prodaje zadevnega izdelka pri izračunu subvencijske stopnje ne sme biti oškodovana.
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.
Vendar pa zakonitost združevanja licenc v Indiji v tem okviru ni pomembna.
All sub-schemes concerned in the present case are clearly contingent in law upon export performance, and therefore deemed to be specific and countervailable under Article 4(4), first subparagraph, point (a) of the basic Regulation.
Preiskava je pokazala, da zaradi združevanja ni bilo mogoče razumno dodeliti licenc, ki ustrezajo rezanim poliestrskim vlaknom.
Without an export commitment a company cannot obtain benefits under this scheme.
Pri izračunu subvencijske stopnje je bilo dejansko treba uporabiti ugodnost na ravni oddelka, ne pa na ravni rezanih poliestrskih vlaken, saj s preverjenimi informacijami ni bilo mogoče ustrezno dodeliti uporabe surovin (uporabljenih v proizvodnji drugih izdelkov) le za rezana poliestrska vlakna.
None of the sub-schemes concerned in the present case can be considered permissible duty drawback system or substitution drawback system within the meaning of Article 3(1)(a)(ii) of the basic Regulation.
Proti podshemam iz točk (a), (d) in (e) uvodne izjave 165 se zato lahko uvedejo izravnalni ukrepi.
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.
Zaradi neobstoja dovoljenih sistemov povračila dajatev ali nadomestnih sistemov povračil pomeni odpust skupnih uvoznih dajatev, ki se običajno zaračunajo ob uvozu surovin, ugodnost, proti kateri se lahko uvede izravnalni ukrep.
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).
Glede tega je ugotovljeno, da osnovna uredba ne določa le izravnave za„presežni“ odpust dajatev.
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.
V skladu s členom 3(1)(a)(ii) in Prilogo I(i) k osnovni uredbi je mogoče presežne odpuste dajatev izravnati le, če so izpolnjeni pogoji iz prilog II in III k osnovni uredbi.
In addition, the GOI did not carry out a further examination based on actual inputs involved, although this would normally need to be carried out in the absence of an effectively applied verification system (Annex II(II)(5) and Annex III(II)(3) to the basic Regulation).
Toda v tem primeru ti pogoji niso bili izpolnjeni.
Following disclosure one sampled Indian exporting producer argued that the scheme should not be countervailed as the company fulfilled its legal obligation with regard to the independent audits of the input consumption register and this should be considered as a sufficient check for the GOI.
Če ustrezen postopek spremljanja ni vzpostavljen, se ne uporablja navedena oprostitev za sheme povračil, pač pa normalno pravilo za izravnavanje zneska neplačanih dajatev (izpada prihodka), ne pa domnevni presežni odpust.
Such reasoning cannot be accepted.
Kot je določeno v prilogah II(II) in III(II) k osnovni uredbi, za izračun presežnega odpusta ni odgovoren preiskovalni organ.
The GOI verification shall be considered distinct from any obligations imposed on the companies.
Nasprotno, v skladu s členom 3(1)(a)(ii) osnovne uredbe mora preiskovalni organ samo zbrati zadostne dokaze, da zavrne domnevno ustreznost sistema preverjanja.
The verification visit confirmed that the verification system in place on the side of the GOI does not conform to the rules laid down in Annex II (II) 4 of the basic Regulation.
Znesek subvencije za družbe, ki so uporabljale shemo AAS, je bil izračunan na podlagi opuščenih uvoznih dajatev (osnovna carina in posebna dodatna carina) za material, uvožen v skladu s podshemo v obdobju preiskave (števec).
The same party argued that clubbing of licences is legal in India and that the company cannot be disadvantaged by the use of total export turnover instead of the turnover of the product concerned in the calculations of the subsidy margin.
V skladu s členom 7(1)(a) osnovne uredbe so bile pristojbine, ki so nujno potrebne za pridobitev subvencije, odštete od zneska subvencije, kadar so bili za to vloženi upravičeni zahtevki.
However, the legality of clubbing of licences in India as such was irrelevant in this context.
V skladu s členom 7(2) osnovne uredbe je bil ta znesek subvencije dodeljen za prihodke od izvoza zadevnega izdelka med obdobjem preiskave kot ustrezen imenovalec, saj je subvencija pogojena z opravljenim izvozom in ni bila dodeljena glede na izdelane, pridelane, izvožene ali prepeljane količine.
The investigation revealed that as a result of clubbing no reasonable allocation of licences corresponding to PSF could be made.
Subvencijske stopnje, ugotovljene za zadevne tri družbe v okviru te sheme v obdobju preiskave, znašajo 0,11 %, 1,89 % oziroma 4,31 %.
Indeed, the benefit at the division level and not at PSF level must have been used in the calculations of the subsidy margin as the verified information did not allow for proper allocation of the use of inputs (used in the production of other products) to PSF only.
Odobritev brezcarinskega uvoza („DFIA“)
The sub-schemes referred to in recital 165 under (a), (d) and (e) are therefore countervailable.
Shema DFIA je podrobno opisana v odstavkih 4.2.1–4.2.47 Zunanjetrgovinske politike za obdobje 2009–2014 in poglavjih 4.31–4.36 priročnika HOP I za obdobje 2009–2014.
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.
DFIA je pred- in poizvozna shema, ki omogoča brezcarinski uvoz blaga, določen na podlagi normativov SION, ki pa ga v primeru prenosljive odobritve DFIA ni treba uporabiti v proizvodnji izvoženega izdelka.
In this respect, it is noted that the basic Regulation does not only provide for the countervailing of an ‘excess’ remission of duties.
Shema DFIA zajema le uvoz surovin, kot je določeno v normativih SION.
According to Article 3(1)(a)(ii) and Annex I(i) of the basic Regulation only when the conditions of Annexes II and III of the basic Regulation are met that the excess remission of duties can be countervailed.
Upravičeni uvoz je omejen na količino in vrednost, navedeno v normativih SION, vendar jo lahko regionalni organi na zahtevo spremenijo.
However, these conditions were not fulfilled in the present case.
Za obveznost izvoza velja minimalna zahteva za dodano vrednost v višini 20 %.
Thus, if an adequate monitoring process is not demonstrated, the above exception for drawback schemes is not applicable and the normal rule of the countervailing of the amount of unpaid duties (revenue forgone), applies, rather than of any purported excess remission.
Izvoz se lahko izvaja pred odobritvijo sheme DFIA; v tem primeru se upravičeni uvoz določi sorazmerno glede na začasni izvoz.
As set out in Annexes II(II) and III(II) of the basic Regulation the burden is not upon the investigating authority to calculate such excess remission.
Ko je obveznost izvoza izpolnjena, lahko izvoznik zahteva prenosljivost odobritve DFIA, kar v praksi pomeni dovoljenje za prodajo licence za brezcarinski uvoz na trgu.
To the contrary, according to Article 3(1)(a)(ii) of the basic Regulation, the investigating authority only has to establish sufficient evidence to refute the appropriateness of an alleged verification system.
V obdobju preiskave je shemo DFIA uporabljal en preverjeni proizvajalec izvoznik.
The subsidy amount for the companies which used the AAS was calculated on the basis of import duties forgone (basic customs duty and special additional customs duty) on the material imported under the sub-scheme during the investigation period (numerator).
Sklep o shemi DFIA
In accordance with Article 7(1)(a) of the basic Regulation, fees necessarily incurred to obtain the subsidy were deducted from the subsidy amount where justified claims were made.
Oprostitev uvoznih dajatev je subvencija v smislu člena 3(1)(a)(ii) in člena 3(2) osnovne uredbe.