natgillin/translations-raw huggingface dataset:
In the case referred to in paragraph 2(a), the quantity of the goods placed under the inward processing procedure considered to be present in the processed products for which a customs debt is incurred shall be determined by applying the percentage which the processed products for which a customs debt is incurred constitute of the total quantity of the processed products resulting from the processing operation, to the total quantity of the goods placed under the inward processing procedure.
Blago, dano v postopek, ki se med oplemenitenjem uniči in izgubi, zlasti z izhlapevanjem, sušenjem, sublimacijo ali uhajanjem, se ne upošteva pri uporabi količinske metode.
In the case referred to in paragraph 2(b), the quantity of the goods placed under the inward processing procedure considered to be present in the processed products for which a customs debt is incurred shall be determined by applying, to the total quantity of the goods placed under the inward processing procedure, a percentage calculated by multiplying the following factors:
Z izjemo primerov iz odstavka 2 se v vseh drugih primerih uporabi vrednostna metoda v skladu z drugim, tretjim in četrtim pododstavkom.
the percentage which the processed products for which a customs debt is incurred constitute of the total quantity of the processed products of the same kind resulting from the processing operation;
Količina blaga, danega v postopek aktivnega oplemenitenja, za katero se šteje, da je prisotna v oplemenitenih proizvodih, pri katerih je nastal carinski dolg, določi kot odstotek glede na celotno količino blaga, nastalega z oplemenitenjem, ki se izračuna z množenjem naslednjih dejavnikov:
the percentage which the total quantity of the processed products of the same kind, irrespective of whether a customs debt is incurred, constitutes of the total quantity of all processed products resulting from the processing operation.
odstotka, ki ga pomenijo oplemeniteni proizvodi, za katere je nastal carinski dolg, glede na celotno vrednost oplemenitenih proizvodov enake vrste, nastalih z oplemenitenjem;
Quantities of goods placed under the procedure which are destroyed and lost during the processing operation, in particular by evaporation, desiccation, sublimation or leakage, shall not be taken into account in the application of the quantitative scale method.
odstotka, ki ga pomeni celotna vrednost oplemenitenih proizvodov enake vrste, ne glede na to, ali je carinski dolg nastal ali ne, glede na celotno vrednost vseh oplemenitenih proizvodov, nastalih z oplemenitenjem.
In cases other than those referred to in paragraph 2, the value scale method shall apply in accordance with the second, third and fourth subparagraphs.
Za namene uporabe vrednostne metode se vrednost oplemenitenih proizvodov določi na podlagi trenutnih cen franko tovarna na carinskem območju Unije, ali, če takšnih cen franko tovarna ni mogoče določiti, na podlagi trenutnih prodajnih cen enakih ali podobnih proizvodov na carinskem območju Unije.
The quantity of the goods placed under the inward processing procedure considered to be present in processed products for which a customs debt is incurred shall be determined by applying, to the total quantity of the goods placed under the inward processing procedure, a percentage calculated by multiplying the following factors:
Cene, ki veljajo med strankami, ki se zdijo povezane ali ki imajo medsebojni kompenzacijski dogovor, se ne smejo uporabiti za določitev vrednosti oplemenitenih proizvodov, razen če je določeno, da navedena medsebojna povezava nanje ne vpliva.
the percentage which the processed products for which a customs debt is incurred constitute of the total value of the processed products of the same kind resulting from the processing operation;
Kadar vrednosti oplemenitenih proizvodov ni mogoče določiti v skladu s tretjim pododstavkom, se določi s katero koli smiselno metodo.
the percentage which the total value of the processed products of the same kind, irrespective of whether a customs debt is incurred, constitute of the total value of all processed products resulting from the processing operation.
Člen 73
For the purposes of applying the value scale method, the value of the processed products shall be established on the basis of current ex-works prices in the customs territory of the Union or, where such ex-works prices cannot be determined, the current selling prices in the customs territory of the Union for identical or similar products.
Uporaba določb o postopku posebne rabe za oplemenitene proizvode iz postopka aktivnega oplemenitenja
Prices between parties which appear to be associated or to have a compensatory arrangement with each other may not be used for the determination of the value of the processed products unless it is determined that the prices are unaffected by the relationship.
Za namene uporabe člena 86(3) zakonika je pri določitvi zneska uvozne dajatve, ki ustreza carinskemu dolgu za oplemenitene proizvode iz postopka aktivnega oplemenitenja, blago, dano v ta postopek, upravičeno do izvzetja od dajatve ali znižane stopnje uvozne dajatve zaradi njegove posebne rabe, ki bi se uporabila za to blago, če bi bilo dano v postopek posebne rabe v skladu s členom 254 zakonika.
Where the value of the processed products cannot be determined pursuant to the third subparagraph, it shall be determined by any reasonable method.
Odstavek 1 se uporablja, če so izpolnjeni naslednji pogoji:
Article 73
lahko bi bilo izdano dovoljenje za dajanje blaga v postopek posebne rabe in
Application of the provisions on end-use procedure to processed products resulting from inward processing
pogoji za izvzetje od dajatve ali njeno znižano stopnjo zaradi posebne uporabe tega blaga bi bili izpolnjeni ob sprejemu carinske deklaracije za dajanje blaga v postopek aktivnega oplemenitenja.
For the purposes of the application of Article 86(3) of the Code, when determining the amount of import duty corresponding to the customs debt on processed products resulting from the inward processing procedure, the goods placed under that procedure shall benefit from a duty exemption or a reduced rate of duty on account of their specific use, which would have been applied to those goods if they had been placed under the end-use procedure in accordance with Article 254 of the Code.
Člen 74
Paragraph 1 shall apply where the following conditions are fulfilled:
Uporaba preferencialne tarifne obravnave za blago, dano v postopek aktivnega oplemenitenja
an authorisation to place the goods under the end-use procedure could have been issued, and
Za namene uporabe člena 86(3) zakonika je uvoženo blago, ki v trenutku sprejema carinske deklaracije za dajanje blaga v postopek aktivnega oplemenitenja izpolnjuje pogoje za preferencialno tarifno obravnavo v okviru tarifnih kvot in plafonov, upravičeno do katere koli preferencialne tarifne obravnave, predvidene za enako blago v trenutku sprejema deklaracije za sprostitev v prosti promet.
the conditions for the duty exemption or the reduced rate of duty on account of specific use of those goods would have been fulfilled at the time of acceptance of the customs declaration for placing goods under the inward processing procedure.
Člen 75
Article 74
Posebne uvozne dajatve na oplemenitene proizvode iz postopka pasivnega oplemenitenja ali nadomestne proizvode
Application of the preferential tariff treatment to goods placed under inward processing
(člen 86(5) zakonika)
For the purposes of the application of Article 86(3) of the Code, where, at the time of the acceptance of the customs declaration for placing goods under the inward processing procedure the imported goods fulfil the conditions to qualify for preferential tariff treatment within tariff quotas or ceilings, those goods shall be eligible for any preferential tariff treatment provided for in respect of identical goods at the time of acceptance of the declaration of release for free circulation.
Kadar se za oplemenitene proizvode iz postopka pasivnega oplemenitenja ali nadomestne proizvode uporabljajo posebne uvozne dajatve, se znesek uvozne dajatve izračuna na podlagi carinske vrednosti oplemenitenih proizvodov v času sprejema carinske deklaracije za sprostitev v prosti promet, od česar se odšteje statistična vrednost ustreznega blaga na začasnem izvozu na dan, ko je bilo dano v postopek pasivnega oplemenitenja, pomnožena z zneskom uvozne dajatve, ki se uporablja za oplemenitene ali nadomestne proizvode, ter deljena s carinsko vrednostjo oplemenitenih ali nadomestnih proizvodov.
Specific import duty on processed products resulting from outward processing or replacement products
Odstopanje od izračuna zneska uvozne dajatve za oplemenitene proizvode iz postopka aktivnega oplemenitenja
(Article 86(5) of the Code)
(člen 86(3) in člen 86(4) zakonika)
Where a specific import duty is to be applied in relation to processed products resulting from the outward processing procedure or replacement products, the amount of the import duty shall be calculated on the basis of the customs value of the processed products at the time of acceptance of the customs declaration for release for free circulation minus the statistical value of the corresponding temporary export goods at the time when they were placed under outward processing, multiplied by the amount of import duty applicable to the processed products or replacement products, divided by the customs value of the processed products or replacement products.
Člen 86(3) zakonika se uporablja, ne da bi deklarant to zahteval, če so izpolnjeni vsi naslednji pogoji:
Article 76
oplemenitene proizvode iz postopka aktivnega oplemenitenja uvaža neposredno ali posredno zadevni imetnik dovoljenja v obdobju enega leta po njihovem ponovnem izvozu;
Derogation for the calculation of the amount of import duty on processed products resulting from inward processing
blago bi bilo ob sprejemu carinske deklaracije za dajanje blaga v postopek aktivnega oplemenitenja predmet ukrepa trgovinske ali kmetijske politike ali protidampinške dajatve, izravnalne dajatve, zaščitne ali povračilne dajatve, če bi bilo takrat sproščeno v prosti promet;
(Article 86(3) and 86(4) of the Code)
opraviti ni bilo treba nobenega preverjanja gospodarskih pogojev v skladu s členom 166.
Article 86(3) of the Code shall apply without a request from the declarant where all of the following conditions are fulfilled:
Rok za določitev kraja, kjer je nastal carinski dolg
the processed products resulting from the inward processing procedure are imported directly or indirectly by the relevant holder of the authorisation within a period of one year after their re-export;
Člen 77
the goods would, at the time of the acceptance of the customs declaration for placing the goods under the inward -processing procedure, have been subject to a commercial or an agricultural policy measure or an anti-dumping duty, countervailing duty, safeguard duty or retaliation duty had they been released for free circulation at that time;
Rok za določitev kraja, kjer je nastal carinski dolg v postopku tranzita Unije
no examination of the economic conditions was required in accordance with Article 166.
(člen 87(2) zakonika)
Time-limit for establishing the place where the customs debt is incurred
Za blago v postopku tranzita Unije velja eden od naslednjih rokov iz člena 87(2) zakonika:
Article 77
sedem mesecev od najpoznejšega datuma, na katerega bi bilo treba blago predložiti namembnemu carinskemu uradu, razen če je bil pred iztekom tega roka zahtevek za prenos izterjave carinskega dolga poslan organu, pristojnemu za kraj, kjer so se v skladu z dokazili, ki jih je pridobil carinski organ države članice odhoda, zgodili dogodki, zaradi katerih je nastal carinski dolg, pri čemer se navedeni rok podaljša za največ en mesec;
Time-limit for establishing the place where the customs debt is incurred under Union transit
en mesec po izteku roka, ki ga je imel imetnik postopka za odgovor na zahtevo za informacije, ki so potrebne za zaključek postopka, če carinski organ države članice odhoda ni bil obveščen o prihodu blaga in imetnik postopka ni predložil zadostnih ali nobenih informacij.
(Article 87(2) of the Code)
Člen 78
For goods placed under the Union transit procedure, the time-limit referred to in Article 87(2) of the Code shall be either of the following:
Rok za določitev kraja, kjer je nastal carinski dolg v postopku tranzita v skladu s Konvencijo TIR
seven months from the latest date on which the goods should have been presented at the customs office of destination, unless before the expiry of that time limit a request to transfer the recovery of the customs debt was sent to the authority responsible for the place where, according to the evidence obtained by the customs authority of the Member State of departure, the events from which the customs debt arises occurred, in which case that time-limit is extended by a maximum of one month;
Za blago, ki je dano v postopek tranzita v skladu s Carinsko konvencijo o mednarodnem prevozu blaga na podlagi TIR zvezkov, vključno z vsemi poznejšimi spremembami Konvencije (v nadaljnjem besedilu: Konvencija TIR), je rok iz člena 87(2) zakonika sedem mesecev od najpoznejšega datuma, na katerega bi blago moralo biti predloženo namembnemu carinskemu uradu ali carinskemu uradu izstopa.
one month from the expiry of the time-limit for the reply by the holder of the procedure to a request for the information needed to discharge the procedure, where the customs authority of the Member State of departure has not been notified of the arrival of the goods and the holder of the procedure has provided insufficient or no information.
Člen 79
Article 78
Rok za določitev kraja, kjer je nastal carinski dolg v postopku tranzita v skladu s Konvencijo ATA ali Istanbulsko konvencijo
Time-limit for establishing the place where the customs debt is incurred under transit in accordance with the TIR Convention
Za blago, ki je dano v postopek tranzita v skladu s Carinsko konvencijo o zvezku ATA za začasen uvoz blaga, sklenjeno 6. decembra 1961 v Bruslju, vključno z vsemi poznejšimi spremembami Konvencije (v nadaljnjem besedilu: Konvencija ATA), ali s Konvencijo o začasnem uvozu, vključno z vsemi poznejšimi spremembami Konvencije (v nadaljnjem besedilu: Istanbulska konvencija), je rok iz člena 87(2) zakonika sedem mesecev od datuma, na katerega bi blago moralo biti predloženo namembnemu carinskemu uradu.
For goods placed under transit in accordance with the Customs Convention on the international transport of goods under cover of TIR carnets, including any subsequent amendments (TIR Convention), the time-limit referred to in Article 87(2) of the Code shall be seven months from the latest date on which the goods should have been presented at the customs office of destination or exit.
Člen 80
Article 79
Rok za določitev kraja, kjer je nastal carinski dolg v postopkih, ki niso postopki tranzita
Time-limit for establishing the place where the customs debt is incurred under transit in accordance with the ATA Convention or the Istanbul Convention
Za blago, ki je bilo dano v posebni postopek, ki ni postopek tranzita, ali za blago, ki je v začasni hrambi, je rok iz člena 87(2) zakonika sedem mesecev po izteku katerega koli od naslednjih obdobij:
For goods placed under transit in accordance with the Customs Convention on the ATA Carnet for the Temporary Admission of Goods done at Brussels on 6 December 1961, including any subsequent amendments (ATA Convention) or with the Convention on Temporary Admission, including any subsequent amendments (Istanbul Convention) the time-limit referred to in Article 87(2) of the Code shall be seven months from the date on which the goods should have been presented at the customs office of destination.
predpisanega obdobja za zaključek posebnega postopka;
Article 80
predpisanega obdobja za zaključek carinskega nadzora blaga za posebno rabo;
Time-limit for establishing the place where the customs debt is incurred in cases other than transit
predpisanega obdobja za zaključek začasne hrambe;
For goods placed under a special procedure other than transit or for goods which are in temporary storage, the time-limit referred to in Article 87(2) of the Code shall be seven months from the expiry of any of the following periods:
predpisanega obdobja za zaključek gibanja blaga, danega v postopek skladiščenja, med različnimi kraji na carinskem območju Unije, če postopek ni bil zaključen.
the prescribed period for discharge of the special procedure;
Zavarovanje morebitnega ali obstoječega carinskega dolga
the prescribed period for ending the customs supervision of end-use goods;
Splošne določbe
the prescribed period for ending the temporary storage;
Člen 81
the prescribed period for ending the movement of goods placed under the warehousing procedure between different places in the customs territory of the Union where the procedure was not discharged.
Primeri, v katerih se ne zahteva zavarovanje za blago, dano v postopek začasnega uvoza
Guarantee for a potential or existing customs debt
(člen 89(8)(c) zakonika)
General provisions
Dajanje blaga v postopek začasnega uvoza ne sme biti odvisno od predložitve zavarovanja v naslednjih primerih:
Article 81
kadar se lahko carinska deklaracija predloži ustno ali se opravi s katerim koli drugim dejanjem iz člena 141;
Cases where no guarantee shall be required for goods placed under the temporary admission procedure
če gre za materiale, ki jih v mednarodnem prometu uporabljajo letalske in ladjarske družbe, železniške družbe in ponudniki poštnih storitev, pod pogojem, da so jasno označeni;
(Article 89(8)(c) of the Code)
pri embalaži, ki se uvozi prazna, če ima neizbrisne in neodstranljive oznake;
The placing of goods under the temporary admission procedure shall not be subject to the provision of a guarantee in the following cases:
kadar je predhodni imetnik dovoljenja za začasni uvoz blago za postopek začasnega uvoza prijavil v skladu s členom 136 ali členom 139, to blago pa je nato dano v začasni uvoz za isti namen.
where the customs declaration may be made orally or by any other act as referred to in Article 141;
Člen 82
in the case of materials used in international traffic by airlines, shipping or railway companies or providers of postal services provided that those materials are distinctively marked;
Zavarovanje v obliki izjave poroka
in the case of packings imported empty, provided that they carry indelible non-removable markings;
(člen 94, člen 22(4) in člen 6(3)(a) zakonika)
where the previous holder of the authorisation for temporary admission has declared the goods for the temporary admission procedure in accordance with Article 136 or Article 139 and those goods are subsequently placed under temporary admission for the same purpose.
Kadar se zavarovanje predloži v obliki izjave poroka in se lahko uporablja v več kot eni državi članici, mora porok navesti službeni naslov ali imenovati zastopnika v vsaki državi članici, v kateri se zavarovanje lahko uporabi.
Article 82
Razveljavitev odobritve poroka ali izjave poroka začne veljati 16. dan po datumu, ko je porok prejel odločbo o razveljavitvi, ali po datumu, za katerega se šteje, da je porok to odločbo prejel.
Guarantee in the form of an undertaking by a guarantor
Preklic izjave poroka začne veljati 16. dan po datumu, ko porok carinski urad, pri katerem je bilo zavarovanje predloženo, obvesti o preklicu.
(Article 94, 22(4) and 6(3)(a) of the Code)
Kadar se predloži zavarovanje, ki zajema eno samo operacijo (v nadaljnjem besedilu: posamezno zavarovanje) v obliki kuponov, se lahko opravi z drugimi sredstvi, kot so tehnike elektronske obdelave podatkov.
Where the guarantee is provided in the form of an undertaking by a guarantor and may be used in more than one Member State, the guarantor shall indicate an address for service or appoint an agent in each Member State in which the guarantee may be used.
Člen 83
The revocation of the approval of the guarantor or of the undertaking of the guarantor shall take effect on the 16th day following the date on which the decision on the revocation is received or is deemed to have been received by the guarantor.
Oblike zavarovanja, ki niso gotovinski depozit ali izjava poroka
The cancellation of the undertaking by the guarantor shall take effect on the 16th day following the date on which the cancellation is notified by the guarantor to the customs office where the guarantee was provided.
(člen 92(1)(c) zakonika)
Where a guarantee covering a single operation (individual guarantee) is provided in the form of vouchers, it may be made using means other than electronic data processing techniques.
Oblike zavarovanja, ki niso gotovinski depozit ali izjava poroka, so:
Article 83
sklenitev hipoteke, zemljiškega dolga, zastavne pravice s pravico izkoriščanja nepremičnine ali druge podobne pravice na nepremičnini;
Forms of guarantee other than a cash deposit or an undertaking given by a guarantor
odstop terjatev, sklenitev zastave blaga s prepustitvijo posesti ali brez nje, sklenitev zastave vrednostnih papirjev ali terjatev, hranilne knjižice ali vpisa v glavno knjigo javnega dolga države;
(Article 92(1)(c) of the Code)
tretja oseba, ki jo v ta namen priznajo carinski organi, prevzame skupne pogodbene obveznosti za celoten znesek carinskega dolga ali predložitev menice, katere plačilo zagotovi taka tretja oseba;
The forms of guarantee other than a cash deposit or an undertaking given by a guarantor shall be the following:
gotovinski polog ali temu enakovredno plačilno sredstvo, ki ni opravljeno v eurih ali v valuti države članice, v kateri se zavarovanje zahteva;
the creation of a mortgage, a charge on land, an antichresis or other right deemed equivalent to a right pertaining to immovable property;
udeležba v splošnem sistemu zavarovanja, ki ga upravljajo carinski organi, z obveznostjo plačila prispevka.
the cession of a claim, the pledging, with or without surrendering possession, of goods, securities or claims or a savings bank book or entry in the national debt register;
Oblike zavarovanj iz odstavka 1 se ne sprejmejo za dajanje blaga v postopek tranzita Unije.
the assumption of joint contractual liability for the full amount of the debt by a third party approved for that purpose by the customs authorities or the lodging of a bill of exchange the payment of which is guaranteed by such third party;
Države članice sprejmejo oblike zavarovanja iz odstavka 1, če so sprejemljive v skladu z nacionalno zakonodajo.
a cash deposit or means of payment deemed equivalent thereto other than in euro or the currency of the Member State in which the guarantee is required;
Splošno zavarovanje in opustitev zavarovanja
participation, subject to payment of a contribution, in a general guarantee scheme administered by the customs authorities.
Člen 84
The forms of guarantee referred to in paragraph 1 shall not be accepted for the placing of goods under the Union transit procedure.
Znižanje stopnje splošnega zavarovanja in opustitev zavarovanja
The Member States shall accept the forms of guarantee referred to in paragraph 1 in so far as those forms of guarantee are accepted under national law.
(člen 95(2) zakonika)
Comprehensive guarantee and guarantee waiver
Dovoljenje za uporabo splošnega zavarovanja, katerega znesek je znižan na 50 % referenčnega zneska, se odobri, če vložnik izkaže, da izpolnjuje naslednje pogoje:
Article 84
vložnik vzdržuje računovodski sistem, ki je skladen s splošno sprejetimi računovodskimi načeli, veljavnimi v državi članici, v kateri se vodi knjigovodstvo, omogoča carinsko kontrolo na podlagi revizije in vodi evidenco podatkov, ki zagotavljajo revizijsko sled od trenutka, ko je podatek vnesen v spis;
Reduction of the level of the comprehensive guarantee and guarantee waiver
vložnik ima upravno organizacijo, ki ustreza vrsti in obsegu poslovanja ter upravljanju pretoka blaga, njena notranja kontrola pa je sposobna preprečiti, odkriti, in popraviti napake ter preprečiti in odkriti nezakonite ali nepravilne transakcije;
(Article 95(2) of the Code)
vložnik ni v stečajnem postopku;