natgillin/translations-raw huggingface dataset:
The complainant noted that the United States Department of Commerce (USDOC) investigated and countervailed the Captive Mining of Iron Ore Programme and the Captive Mining of Coal Programme in a number of investigations against imports of Certain Hot-Rolled Carbon Steel Flat Products from India.
drugi odlok o premogovnikih (posebne določbe) (Coal Mine (Special Provisions) Second Ordinance) iz leta 2014;
The GoI indicated the legal bases under which mineral concession is processed and granted to the applicants:
spremenjeni predpisi o konkurenčnih ponudbah premogovnikov (Competitive Bidding of Coal Mines Amendment Rules) iz leta 2012.
the Mines and Minerals Development and Regulation (MMDR) Act No 67 of 1957, as amended,
Indijska vlada je pojasnila, da je sektor železove rude v Indiji že od nekdaj dereguliran trg in da je deregulacija sektorja premoga začela veljati januarja 2000.
the MMDR Amendment Ordinance Act No 3 of 2015,
Enemu od dveh indijskih proizvajalcev izvoznikov so bile dodeljene rudarske pravice za železovo rudo (za premog pa ne).
the Mining Concession Rules (MCR) of 1960,
Vendar se železova ruda, pridobljena v zadevnem rudniku, ne uporablja za proizvodnjo zadevnega izdelka (zaradi nizke vsebnosti železa), ampak za druge poslovne dejavnosti skupine.
the Mineral Conservation and Development Rules (MCDR) of 1988,
Zadevni proizvajalec je nabavljal železovo rudo, potrebno za proizvodnjo zadevnega izdelka, pri nepovezanih dobaviteljih v Indiji.
the Coal Bearing Areas Acquisition and Development Act of 1957,
Drugemu indijskemu proizvajalcu izvozniku so bile dodeljene rudarske pravice za premog (za železovo rudo pa ne).
the Coal Mine (Nationalisation) Act of 1973,
Ker letna količina pridobljenega premoga ni zadoščala za zadovoljitev njegovih potreb, ga je nabavljal tudi pri nepovezanih dobaviteljih v Avstraliji.
the Coal Mine (Special Provisions) Second Ordinance of 2014,
Po sodbi indijskega vrhovnega sodišča leta 2014 je ta proizvajalec izvoznik dokazal, da so bile vse predhodno dodeljene rudarske pravice za premog umaknjene in da trenutno poteka konkurenčni postopek zbiranja ponudb za pridobitev rudarskih pravic za premog v Indiji.
the Competitive Bidding of Coal Mines Amendment Rules, 2012.
Zadevni proizvajalec zato ne nabavlja več premoga na podlagi rudarskih pravic za lastno uporabo.
The GoI explained that the iron ore sector in India has always been a deregulated market and that the coal sector was deregulated with effect from January 2000.
Poleg tega je ta proizvajalec izvoznik tudi dokazal, da v okviru novega postopka dodeljevanja rudarskih pravic, ki ga je uvedla indijska vlada, ne bo upravičen do pridobitve rudarskih pravic zaradi omejitev, povezanih s postopkom.
One of the two Indian exporting producers was granted mining rights for iron ore (but not for coal).
Zato Komisiji ni treba nadalje analizirati te sheme.
However the iron ore extracted in that mine is not used for the production of the product concerned (due to its low Fe content) but for other business operations of the group.
Sheme, za katere so bili ugotovljeni dokazi o subvencioniranju
The producer in question was sourcing the iron ore needed for the production of the product concerned from unrelated suppliers in India.
Shema usmeritve v izdelek (FPS)
The other Indian exporting producers was granted mining rights for coal (but not for iron ore).
Pravna podlaga
The volume of coal extracted annually was not enough to satisfy its needs and therefore this producer was also purchasing coal from unrelated suppliers in Australia.
Podroben opis sheme FPS je v odstavku 3.15 dokumenta Zunanjetrgovinska politika (FTP) 2009 – 2014 in odstavku 3.9 Priročnika o postopkih (HOP) 2009 – 2014.
Following a judgement of the Indian Supreme Court in 2014, this exporting producer showed that all mining rights of coal previously allocated were withdrawn and a competitive bidding procedure is currently in place to obtain coal mining rights in India.
Upravičenost
The producer in question is therefore no longer procuring coal via captive mining rights.
V skladu z odstavkom 3.15.2 FTP 2009 – 2014 so izvozniki prijavljenih izdelkov, navedenih v Dodatku 37D k HOP I 2009 – 2014, upravičeni do te sheme.
In addition, this exporting producer also showed that under the new procedure on the allocation of the mining rights introduced by the GoI it will legally not be entitled to obtain the mining rights because of the restrictions attached to the procedure.
Praktično izvajanje
As a consequence, the Commission does not need to further analyse this scheme.
V okviru te sheme je uvoz izdelkov, navedenih v Dodatku 37D k HOP, upravičen do dobropisa za dajatve, ki znaša 2 % vrednosti FOB.
Schemes for which evidence of subsidisation was found
Dobropisi za dajatve v okviru sheme FPS se lahko prosto prenašajo in veljajo 24 mesecev od datuma izdaje zadevnega certifikata o upravičenju do dobropisa.
Focus Product Scheme (FPS)
Uporabljajo se lahko za plačilo carin na poznejši uvoz katerih koli surovin ali blaga, vključno z investicijskim blagom.
Legal basis
Certifikat o upravičenju do dobropisa se izda iz pristanišča, iz katerega je bil opravljen izvoz, in po izvedbi izvoza ali odpremi blaga.
The detailed description of FPS is contained in paragraph 3.15 of the Foreign Trade Policy (FTP) 2009-2014 and in paragraph 3.9 of the Handbook of Procedure (HoP) 2009-2014.
Dokler vložnik zagotavlja organom kopije vse ustrezne izvozne dokumentacije (npr. izvoznega naloga, računov, odpremnic, bančnih potrdil o realizaciji), indijska vlada nima pravice odločati o dodeljevanju dobropisov za dajatve.
Eligibility
Obe družbi sta v obdobju preiskave uporabljali to shemo.
According to paragraph 3.15.2 of the FTP 09-14, exporters of notified products in Appendix 37D of HOP I 09-14 are eligible for this scheme.
Sklep o shemi FPS
Under this scheme exports of products listed in Appendix 37D of the HoP are entitled to duty credit equivalent to 2 % of the FOB value.
Dobropis za dajatve v okviru sheme FPS je finančni prispevek indijske vlade, ker bo ta dobropis na koncu uporabljen za izravnavo uvoznih dajatev, s čimer se zmanjša prihodek indijske vlade od dajatev, ki bi sicer zapadle v plačilo.
The rate of the duty credit for ductile pipes was increased to 5 % in 2012.
Poleg tega dobropis za dajatve v okviru sheme FPS zagotavlja ugodnost za izvoznika, ker izboljša njegovo likvidnost.
Ductile pipes are thus eligible for the duty credit.
Shema FPS je tudi zakonsko pogojena z opravljenim izvozom in zato specifična, proti njej pa se lahko v skladu s prvim pododstavkom člena 4(4)(a) osnovne uredbe uvedejo izravnalni ukrepi.
The duty credits under FPS are freely transferable and valid for a period of 24 months from the date of issue of the relevant credit entitlement certificate.
Te sheme ni mogoče šteti za dovoljen sistem povračila dajatev ali sistem nadomestnega povračila v smislu člena 3(1)(a)(ii) osnovne uredbe.
They can be used for payment of custom duties on subsequent imports of any inputs or goods including capital goods.
Ne izpolnjuje strogih 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.
The credit entitlement certificate is issued from the port from which the exports have been made and after realisation of exports or shipment of goods.
Izvoznik ni nikakor zavezan dejansko porabiti blago, uvoženo brez dajatev, v proizvodnem postopku, znesek dobropisa pa ni izračunan glede na dejansko porabljene surovine.
As long as the applicant provides to the authorities copies of all relevant export documentation (e.g. export order, invoices, shipping bills, bank realisation certificates), the GoI has no discretion over the granting of the duty credits.
Ni sistema ali postopka, ki bi potrdil, katere surovine so porabljene v proizvodnem postopku 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.
Both companies used this scheme during the IP.
Izvoznik je upravičen do ugodnosti iz sheme FPS ne glede na to, ali sploh uvaža katere koli surovine.
Conclusion on FPS
Za dodelitev ugodnosti zadošča, da izvoznik zgolj izvaža blago, ne da bi dokazal, da so bile uvožene katere koli surovine.
The FPS provides subsidies within the meaning of Article 3(1)(a)(ii) and Article 3(2) of the basic Regulation.
Tako so celo izvozniki, ki vse svoje surovine nabavljajo lokalno in ne uvažajo blaga, ki se lahko uporablja kot surovina, upravičeni do ugodnosti iz sheme FPS.
A FPS duty credit is a financial contribution by the GoI, since the credit will eventually be used to offset import duties, thus decreasing the GoI's duty revenue which would be otherwise due.
Poleg tega lahko izvoznik uporabi dobropise za dajatve v okviru sheme FPS za uvoz investicijskega blaga, čeprav to ni zajeto s področjem uporabe dovoljenih sistemov povračil dajatev, kakor je določeno v točki (i) Priloge I k osnovni uredbi, ker se to blago ne uporablja v proizvodnji izvoznih izdelkov.
In addition, the FPS duty credit confers a benefit upon the exporter, because it improves its liquidity.
Spremembe, ki jih prinaša nova zunanjetrgovinska politika za obdobje 2015 – 2020
Furthermore, the FPS is 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.
Z novo petletno zunanjetrgovinsko politiko za obdobje 2015 – 2020 je bila uvedena nova shema, imenovana „shema za izvoz blaga iz Indije“ (Merchandise Exports from India Scheme – MEIS), ki je nadomestila številne prej obstoječe sheme, vključno s shemo FPS.
This scheme cannot be considered a permissible duty drawback system or substitution drawback system within the meaning of Article 3(1)(a)(ii) of the basic Regulation.
Ker so merila za upravičenost za shemi FPS in MEIS v bistvu enaka, je jasno, da shema FPS ni bila ukinjena, ampak je bila zgolj preimenovana, ugodnost, ki se je dodeljevala s shemo FPS, pa se dodeljuje tudi s to novo shemo.
It does not conform to the strict rules laid down in Annex I point (I), Annex II (definition and rules for drawback) and Annex III (definition and rules for substitution drawback) of the basic Regulation.
Zato je ugodnost, dodeljeno s shemo FPS, še vedno mogoče izravnati.
An exporter is under no obligation to actually consume the goods imported free of duty in the production process and the amount of credit is not calculated in relation to actual inputs used.
Po razkritju je družba ECL trdila, da se shema MEIS ne more samodejno šteti za različico ali nadomestno shemo sheme FPS.
There is no system or procedure in place to confirm which inputs are consumed in the production process of the exported product or whether an excess payment of import duties occurred within the meaning of point (I) of Annex I and Annexes II and III of the basic Regulation.
Komisija je ta argument zavrnila, saj so merila za upravičenost ter upravičenci za shemi FPS in MEIS enaki, kar zadeva proizvajalce cevi iz nodularnega litega železa.
An exporter is eligible for FPS benefits regardless of whether it imports any inputs at all.
Indijska vlada je v izpolnjenem vprašalniku priznala, da je bila shema FPS „združena v novo shemo [MEIS]“ [8].
In order to obtain the benefit, it is sufficient for an exporter to simply export goods without demonstrating that any input material was imported.
Zato je bila ta trditev zavrnjena.
Thus, even exporters which procure all of their inputs locally and do not import any goods which can be used as inputs are still entitled to benefit from FPS.
Vendar se shemi razlikujeta v znesku ugodnosti, dodeljene v okviru obeh shem.
Moreover, an exporter can use FPS duty credits in order to import capital goods although capital goods are not covered by the scope of permissible duty drawback systems, as set out in Annex I point (I) of the basic Regulation, because they are not consumed in the production of the exported products.
Stopnja dobropisa za dajatve, ki jo ponuja shema MEIS, je trenutno 2 % vrednosti FOB izvoza (v obdobju preiskave je znašala 5 % za shemo FPS).
Changes brought by the new Foreign Trade Policy 2015-2020
Indijska proizvajalca sta pred in po dokončnem razkritju trdila, da bi morala biti ta nižja vrednost parameter za količinsko opredelitev zneska morebitne ugodnosti, ki ga je treba izravnati.
The new five-year Foreign Trade Policy 2015-2020 introduced a new scheme named ‘Merchandise Exports from India Scheme’ (MEIS) which replaced a number of pre-existing schemes including the FPS.
Družba ECL se je sklicevala na „Smernice Komisije za izračun višine subvencij v preiskavah v zvezi z izravnalnimi dajatvami“ [9] in primer 1, pri katerem bi se morala spremenjena ugodnost, ki se uporablja za poznejšo fazo obdobja preiskave, uporabiti, „če je sprememba trajna“.
Since the eligibility criteria for FPS and for MEIS are basically the same, it is clear that the FPS was not discontinued but just renamed and the benefit conferred by the FPS continues to be conferred by the new scheme.
To je trdila tudi indijska vlada po dokončnem razkritju.
As a consequence the benefit conferred by the FPS can still be countervailed.
Komisija je zavrnila to trditev iz naslednjega razloga.
After disclosure, ECL claimed that MEIS cannot automatically be considered as a variant or a replacement scheme of the FPS.
V skladu s členom 5 osnovne uredbe „[se] znesek subvencij, proti katerim se lahko uvedejo izravnalni ukrepi, […] izračuna glede na ugodnost za prejemnika, ki se ugotovi v obdobju preiskave o subvencioniranju“.
The Commission rejected this argument since the eligibility criteria and beneficiaries for FPS and MEIS are the same as far as the ductile iron pipes producers are concerned.
V obdobju preiskave je bila ugodnost za proizvajalca izvoznika dobropis za dajatve v višini 5 % vrednosti FOB izvoza zadevnega izdelka.
In its questionnaire response, the GoI acknowledged itself that FPS ‘has been merged into a new scheme (MEIS)’ [8].
V skladu s členom 11 osnovne uredbe „[se] [i]nformacije, ki se nanašajo na čas po preiskavi, […] ponavadi ne upoštevajo“.
Therefore, this claim was rejected.
To pomeni, da se lahko dogodki po obdobju preiskave upoštevajo le v izjemnih okoliščinah, in sicer kadar bi bilo njihovo neupoštevanje „očitno neustrezno“ [10].
However there is a difference in the amount of benefit conferred by the two schemes.
Ta prag je bil na primer dosežen, ko je leta 2004 k Evropski uniji pristopilo deset novih držav članic, kar je sprožilo dolžnost Komisije, da razišče, ali so bile informacije, prejete med preiskavo, še vedno reprezentativne za razširjeno EU [11].
The duty scrip rate offered by the MEIS is currently 2 % of the FOB value of exports (it was 5 % for the FPS during the IP).
Vendar ta prag v tem primeru ni dosežen.
The two Indian producers claimed before and after definitive disclosure that this lower value should be the parameter for quantifying the amount of benefit to be countervailed, if any.
Osnovna subvencijska shema se bo izvajala tudi po obdobju preiskave, izvozniki pa so uživali ugodnosti 5-odstotne stopnje v obdobju preiskave.
ECL referred to the Commission ‘Guidelines for the calculation of the amount of subsidy in countervailing duty investigations’ [9] and Example 1 where the revised benefit applicable to the latter part of the IP should be applied ‘if the change is permanent in nature’.
Tudi predpostavke, da je znižana 2-odstotna stopnja po obdobju preiskave trajna, ni mogoče potrditi, saj lahko vlada stopnjo za shemo kadar koli spremeni [12].
This claim was also raised by the GoI after definitive disclosure.
Take spremembe niso le hipotetične, kar kaže praksa iz prejšnjega sistema.
The Commission rejected this claim for the following reason.
Prejšnja shema FPS je bila zakonsko uvedena leta 2009, sprememba stopnje z 2 % na 5 %, ki jo je določila vlada, pa je začela veljati 31. decembra 2012 [13].
Pursuant to Article 5 of the basic Regulation, ‘the amount of countervailable subsidies shall be calculated in terms of the benefit conferred on the recipient which is found to exist during the investigation period for subsidisation’.
Ob upoštevanju vseh teh dejavnikov Komisija ugotavlja, da izravnava zneska v višini 5 % za shemo FPS v obdobju preiskave ni očitno neustrezna.
During the IP the benefit conferred on the exporting producers was a duty credit of 5 % of the FOB value of exports of the product concerned.
Če se bo sedanja 2-odstotna stopnja izkazala za dolgotrajno, bodo lahko izvozniki zahtevali vmesni pregled za prikaz trajne spremembe okoliščin v zvezi s to subvencijsko shemo.
Pursuant to Article 11 of the basic Regulation, ‘information relating to a period subsequent to the IP shall not, normally, be taken into account’.
Izračun zneska subvencije
That means that post-IP developments can be taken into account only in exceptional circumstances, namely when ignoring them would be ‘manifestly inappropriate’ [10].
Znesek subvencij, proti katerim se lahko uvedejo izravnalni ukrepi, je bil izračunan na podlagi ugodnosti za prejemnika, ki je bila ugotovljena v obdobju preiskave, kakor jo je sodelujoči proizvajalec izvoznik knjižil po obračunskem načelu kot prihodek v fazi izvozne transakcije.
This threshold has been reached, for example, when the 10 new Member States acceded to the European Union in 2004, triggering a duty for the Commission to investigate whether the information obtained during the investigation was still representative for the enlarged EU [11].
V skladu s členom 7(2) in (3) osnovne uredbe se je ta znesek subvencije (števec) dodelil za prihodke od izvoza med obdobjem preiskave kot ustrezen imenovalec, saj je subvencija odvisna od opravljenega izvoza in ni bila dodeljena glede na izdelane, pridelane, izvožene ali prepeljane količine.
This threshold is, however, not met in the present case.
Stopnja subvencije, določena v zvezi s to shemo, v obdobju preiskave za družbo ECL in njeno podružnico Srikalahasthi Pipes Limited („skupina ECL Group“) je znašala 4,35 %, za družbo Jindal Saw India pa 3,11 %.
The basic subsidy scheme remains in place post-IP and the exporters have benefitted from the 5 % rate during the IP.
Shema za podporo izvozu investicijskega blaga (EPCGS)
The assumption that the reduced rate of 2 % post-IP is permanent in nature, cannot be confirmed either, as the government is empowered to change the rate of the scheme at any time [12].
Podroben opis sheme EPCGS je v poglavju 5 dokumenta FTP 2009–2014 in poglavju 5 dokumenta HOP 2009–2014.
Such changes are not only hypothetical in nature, as the practice under the previous regime shows.
Do te sheme so upravičeni proizvajalci izvozniki, trgovci izvozniki, „vezani“ na spremljajoče proizvajalce, in ponudniki storitev.
The former FPS had been introduced by law in 2009, and the Government changed the rate from 2 % to 5 % effective from 31 December 2012 [13].
Pod pogojem obveznosti izvoza je družbi dovoljen uvoz investicijskega blaga (novega in do 10 let starega) po znižani stopnji dajatve.
In view of all these factors, the Commission concludes that countervailing an amount of 5 % for the FPS during the IP is not manifestly inappropriate.
Obveznost izvoza je obveznost izvoza minimalne vrednosti blaga, ki ustreza šest- ali osemkratniku zneska privarčevane dajatve, odvisno od izbrane podsheme.
If the current rate of 2 % proves its longevity, the exporters will be free to request an interim review demonstrating the lasting change of circumstances with respect to this subsidy scheme.
Indijska vlada v ta namen po vlogi in plačilu pristojbine izda dovoljenje EPCGS.
Calculation of the subsidy amount
Shema določa znižano stopnjo uvozne dajatve v višini 3 % za vse investicijsko blago, uvoženo v okviru te sheme.
The amount of countervailable subsidies was calculated on the basis of the benefit conferred on the recipient, which is found to exist during the IP as booked by the cooperating exporting producer on an accrual basis as income at the stage of export transaction.
Za izpolnjevanje obveznosti izvoza se mora uvoženo investicijsko blago uporabiti za proizvodnjo določene količine izvoznega blaga v nekem obdobju.
In accordance with Article 7(2) and 7(3) of the basic Regulation this subsidy amount (numerator) has been allocated over the export turnover during the IP as appropriate denominator, because the subsidy is contingent upon export performance and it was not granted by reference to the quantities manufactured, produced, exported or transported.
V skladu s FTP 2009–2014 se lahko investicijsko blago uvaža po ničelni stopnji dajatve v okviru sheme EPCGS, vendar je v tem primeru rok za izpolnitev obveznosti izvoza krajši.
The subsidy rate established with regard to this scheme during the IP for the company ECL and its subsidiary Srikalahasthi Pipes Limited, (hereinafter referred to as the ‘ECL Group’) amounted to 4,35 % and for the company Jindal Saw India amounted to 3,11 %.
Imetnik dovoljenja EPCGS lahko investicijsko blago nabavlja tudi na domačem trgu.
Export Promotion of Capital Goods Scheme (EPCGS)
V takem primeru lahko domači proizvajalec investicijskega blaga izkoristi ugodnost dajatev prostega uvoza sestavnih delov, potrebnih za proizvodnjo takega investicijskega blaga.
The detailed description of the EPCGS is contained in Chapter 5 of the FTP 2009-2014 as well as in Chapter 5 of the HoP 2009-2014.
Domači proizvajalec lahko zahteva tudi ugodnosti iz predvidenega izvoza v zvezi z dobavo investicijskega blaga imetniku dovoljenja EPCGS.
Manufacturer-exporters, merchant-exporters ‘tied to’ supporting manufacturers and service providers are eligible for this scheme.
Ugotovljeno je bilo, da sta v obdobju preiskave obe družbi v okviru sheme EPCGS prejeli koncesije, ki bi lahko bile dodeljene zadevnemu izdelku.
Under the condition of an export obligation, a company is allowed to import capital goods (new and second-hand capital goods up to 10 years old) at a reduced rate of duty.
Sklep o shemi EPCGS
An export obligation is an obligation to export a minimum value of goods corresponding to, depending on the sub-scheme chosen, six or eight times the amount of duty saved.
Shema EPCGS zagotavlja subvencije v smislu člena 3(1)(a)(ii) in člena 3(2) osnovne uredbe.
To this end, the GoI issues, upon application and payment of a fee, an EPCGS licence.
Znižanje dajatve pomeni finančni prispevek indijske vlade, saj ta koncesija zmanjša prihodek indijske vlade od dajatev, ki bi sicer zapadle v plačilo.
The scheme provides for a reduced import duty rate of 3 % applicable to all capital goods imported under the scheme.
Poleg tega znižanje dajatve pomeni ugodnost za izvoznika, saj ob uvozu privarčevane dajatve izboljšajo likvidnost družbe.
In order to meet the export obligation, the imported capital goods must be used to produce a certain amount of export goods during a certain period.
Shema EPCGS je poleg tega zakonsko pogojena z opravljenim izvozom, ker takih dovoljenj ni mogoče dobiti brez izpolnjenih obveznosti izvoza.
Under the FTP 2009-2014 the capital goods can be imported with a 0 % duty rate under the EPCGS but in such case the time period for fulfilment of the export obligation is shorter.
Zato se šteje za specifično in se proti njej lahko uvedejo izravnalni ukrepi v skladu s prvim pododstavkom člena 4(4)(a) osnovne uredbe.
The EPCGS licence holder can also source the capital goods indigenously.
Shema EPCGS se ne more šteti za dovoljen sistem povračil dajatev ali nadomestni sistem vračil v smislu člena 3(1)(a)(ii) osnovne uredbe.
In such case, the indigenous manufacturer of capital goods may avail himself of the benefit for duty free import of components required to manufacture such capital goods.
Taki dovoljeni sistemi iz točke (i) Priloge I k osnovni uredbi ne zajemajo investicijskega blaga, ker se ne porabi pri proizvodnji izvoznih izdelkov.
Alternatively, the indigenous manufacturer can claim the benefit of deemed export in respect of supply of capital goods to an EPCGS licence holder.
Nova petletna zunanjetrgovinska politika za obdobje 2015 – 2020 je ohranila to shemo, čeprav zagotavlja samo ničelno stopnjo dajatve.