natgillin/translations-raw huggingface dataset:
The simultaneous application to textile products of the outward processing procedure and the economic outward processing procedure (Council Regulation (EC) No 3036/94 [5]) is not covered by this code.22 Temporary export other than that referred to under code 21 and 23.
Neunijsko blago, za katero se plačajo trošarine, uvoženo iz tretje države, ki je sproščeno v prosti promet in za katerega velja oprostitev DDV pri dobavi blaga v drugo državo članico.
23 Temporary export for return in the unaltered state.Example Temporary export for exhibitions of articles such as samples, professional equipment, etc.
Sprostitev v prosti promet in domačo uporabo z izvzetjem od dajatve ali po znižani stopnji dajatve zaradi določene rabe blaga.Primer Sprostitev v prosti promet neunijskih motorjev za vgradnjo v civilne zrakoplove, zgrajene v Evropski uniji.
31 Re-export.
Neunijsko blago za vgradnjo v nekatere vrste ladij, čolnov in drugih plovil ter za vrtalne ali proizvodne ploščadi.
40 Simultaneous release for free circulation and home use of goods.
Plačilo trošarin se odloži za čas, ko je blago v davčnem skladišču.
Entry for home use of goods in the context of trade between the Union and the countries with which it has formed a customs union.
Trošarinsko blago, uvoženo iz tretje države ali s tretjega ozemlja iz člena 5(3) Direktive 2008/118/ES, se sprosti v prosti promet.
Entry for home use of goods in the context of trade referred to in Article 1(3) of the Code.
Sprostitvi v prosti promet takoj sledi gibanje v režimu odloga plačila trošarine, ki ga začne registrirani pošiljatelj iz kraja uvoza v skladu s členom 17(1)(b) Direktive 2008/118/ES, in sicer v davčno skladišče v isti državi članici.
Examples:
Uvoz oplemenitenih proizvodov, pridobljenih iz enakovrednega blaga v okviru postopka pasivnega oplemenitenja pred izvozom blaga, ki ga zamenjujejo.
Goods coming from Japan with payment of customs duty, VAT and when applicable excise duties.
Razlaga Predhodni uvoz v skladu s členom 223(2)(d) zakonika.
Goods coming from Andorra and entered for home use in Germany
Primer Uvoz miz, proizvedenih iz neunijskega lesa, pred dajanjem unijskega lesa v postopek pasivnega oplemenitenja.
Goods arriving from Martinique and entered for home use in Belgium.
Vnos za domačo uporabo s hkratno sprostitvijo v prosti promet nadomestnih proizvodov v okviru postopka pasivnega oplemenitenja pred izvozom pomanjkljivega blaga.Razlaga Sistem standardne zamenjave (IM-EX), predhodni uvoz v skladu s členom 262(1) zakonika.
Explanation Exemption from payment of VAT and, where applicable, the excise duty suspension, is granted because the import is followed by intra-Union supply or transfer of the goods to another Member State.
Lahko se uporablja na carinskem območju Unije s popolno ali delno oprostitvijo uvoznih dajatev v skladu s členom 250 zakonika.
In that case the VAT and, where applicable, the excise duty will be due in the Member State of final destination.
Primer Začasni uvoz, npr. za razstavo.
In order to use this procedure, the persons must meet other conditions listed in in Article 143(2) of Directive 2006/112/EC and, where applicable, the conditions listed in Article 17(1)(b) of Directive 2008/118/EC.
Primer Neunijsko blago se da v postopek aktivnega oplemenitenja v Belgiji (5100).
The information required by Article 143 (2) of Directive 2006/112/EC shall be entered in D.E. 3/40 Additional fiscal references identification no.
Po postopku aktivnega oplemenitenja je blago odpremljeno v Nemčijo za sprostitev v prosti promet (4054) ali nadaljnjo oplemenitenje (5154).
Examples Non-Union goods are released for free circulation in one Member State and are the subject of a VAT-exempt supply to another Member State.
Ponovni uvoz s hkratno sprostitvijo v prosti promet in vnosom v domačo uporabo za blago, ki je oproščeno DDV v okviru dobave v drugo državo članico in, kjer se uporablja, odlog plačila trošarin.Razlaga Oprostitev plačila DDV in po potrebi odlog plačila trošarin se odobrita, ker ponovnemu uvozu sledi dobava blaga znotraj Unije ali prenos blaga v drugo državo članico.
The VAT formalities are dealt with by a customs agent who is a tax representative using the intra-Union VAT system.
V takem primeru se bosta DDV in po potrebi trošarina plačala v namembni državi članici.
Non-Union goods subject to excise duties imported from a third country, which are released for free circulation and are the subject of a VAT-exempt supply to another Member State.
Primera Ponovni uvoz po pasivnem oplemenitenju ali začasnem izvozu, pri čemer se davčni dolg zaračuna davčnemu zastopniku.
The release for free circulation is immediately followed by a movement under excise duty suspension from the place of importation initiated by a registered consignor in accordance with Article 17(1)(b) of Directive 2008/118/EC.
Trošarinsko blago, ponovno uvoženo po pasivnemu oplemenitenju in sproščeno v prosti promet, za katerega velja oprostitev plačila DDV pri dobavi blaga v drugo državo članico.
43 Simultaneous release for free circulation and home use of goods subject to specific measures connected with the collection of an amount during the transitional period following the accession of new Member States.Example Release for free circulation of agricultural products subject, during a special transitional period following the accession of new Member States, to a special customs procedure or special measures between the new Member States and the rest of the Union.
Sprostitvi v prosti promet takoj sledi gibanje v režimu odloga plačila trošarin iz kraja ponovnega uvoza, ki ga začne registrirani pošiljatelj v skladu s členom 17(1)(b) Direktive 2008/118/ES.
44 End-use
Ponovni uvoz z delnim vnosom za domačo uporabo in hkratno sprostitvijo v prosti promet in dajanjem blaga v postopek skladiščenja, ki ni postopek carinskega skladiščenja.Primer Predelane alkoholne pijače so ponovno uvožene in dane v davčno skladišče.
Release for free circulation and home use under a duty exemption or at a reduced rate of duty on account of their specific use.Example Release for free circulation of non-Union engines for integration into a civil aircraft built in the European Union.
Dajanje blaga v postopek carinskega skladiščenja.Razlaga Dajanje blaga v postopek carinskega skladiščenja.
Non-union goods for integration in certain categories of ships, boats and other vessels and for drilling or production platforms
V skladu s členom 118(4) zakonika je lahko zadevno blago dano v postopek carinskega skladiščenja, namesto da se iznese s carinskega območja Unije, da bi se odobrilo povračilo ali odpust.
Examples Non-Union cigarettes are released for free circulation and VAT has been paid.
Dajanje blaga v prosto cono.
Excise goods imported from a third country or from a third territory referred to in Article 5(3) of Directive 2008/118/EC are released for free circulation.
Primer Cigarete s Kanarskih otokov pridejo v Belgijo in se hranijo v davčnem skladišču; plačilo DDV in trošarin se odloži.
The release for free circulation is immediately followed by a movement under excise duty suspension initiated by a registered consignor at the place of importation, in accordance with Article 17(1)(b) of Directive 2008/118/EC, to a tax warehouse in the same Member State.
Dajanje unijskega blaga v postopek skladiščenja, ki ni postopek carinskega skladiščenja, kadar je bil plačan DDV in po potrebi trošarine in je plačilo drugih davkov odloženo.Razlaga Ta oznaka se uporabi v okviru trgovine iz člena 1(3) zakonika, pa tudi trgovine med Unijo in državami, s katerimi je oblikovala carinsko unijo, ter kadar so bili plačani DDV ali trošarine in je plačilo drugih davkov odloženo.
48 Entry for home use with simultaneous release for free circulation of replacement products under outward processing prior to the export of the defective goods.Explanation Standard exchange system (IM-EX), prior importation in accordance with Article 262(1) of the Code.
Deklaracije
May be used in the customs territory of the Union, with total or partial relief from import duties in accordance with article 250 of the Code.
Posebni postopek – oplemenitenje – deklaracija za pasivno oplemenitenje
This code is used to record the operation for the purposes of statistics on intra-Union trade.
Poenostavljena izvozna deklaracija
61 Re-importation with simultaneous release for free circulation and home use of goods.Explanation
Aktivno oplemenitenje (člen 256 zakonika)
Goods re-imported from a third country with payment of the customs duties and VAT.
Uvoz
63 Re-importation with simultaneous release for free circulation and home use of goods which are the subject of a VAT-exempt supply to another Member State and, when applicable, an excise duty suspension.Explanation Exemption from payment of VAT and, where applicable, the excise duty suspension, is granted because that the reimportation is followed by intra-Union supply or transfer of the goods to another Member State.
Blago, ki je dano v postopek aktivnega oplemenitenja (samo DDV)
In such a case the VAT and, where applicable, the excise duty, will be due in the Member State of final destination.
Pasivno oplemenitenje (člen 259 zakonika)
Examples Reimportation after outward processing or temporary export, with any VAT debt being charged to a tax representative.
Oplemeniteni proizvodi, ki se vrnejo po popravilu v okviru zavarovanja v skladu s členom 260 zakonika (brezplačno popravljeno blago).
Excise goods reimported after outward processing and released for free circulation, which are the subject of a VAT-exempt supply to another Member State.
Oplemeniteni proizvodi, ki se vrnejo po nadomestitvi v okviru zavarovanja v skladu s členom 261 zakonika (sistem standardne zamenjave).
The release for free circulation is immediately followed by a movement under excise duty suspension from the place of reimportation initiated by a registered consignor in accordance with Article 17(1)(b) of Directive 2008/118/EC.
Vrnitev oplemenitenih proizvodov – samo DDV
68 Re-importation with partial entry for home use and simultaneous release for free circulation and placing of goods under warehousing other than customs warehousing procedure.Example Processed alcoholic beverages are re-imported and placed in a tax warehouse.
Izvoz
71 Placing of goods under the customs warehousing procedure.Explanation Placing of goods under the customs warehousing procedure.
Blago, uvoženo za IP, izvoženo za popravilo v okviru PO
76 Placing of Union goods under the customs warehousing procedure in accordance with Article 237(2) of the Code.Explanation
Blago, uvoženo za IP, izvoženo za nadomestitev v okviru zavarovanja
Boned meat of adult male bovine animals placed under customs warehousing prior to export (Article 4 of Commission Regulation (EC) No 1741/2006 [6] of 24 November 2006 laying down the conditions for granting the special export refund on boned meat of adult male bovine animals placed under the customs warehousing procedure prior to export) Following the release for free circulation, application for repayment or remission of import duty based on the goods being defective or not complying with the terms of the contract (Art. 118 of the Code).
PO na podlagi sporazumov s tretjimi državami, če je mogoče v kombinaciji z DDV za PO
In accordance with Article 118(4) of the Code the goods in question may be placed under the customs warehousing procedure instead of having to be taken out of the customs territory of Union in order for the repayment or remission to be granted.
DDV samo za pasivno oplemenitenje
77 Manufacturing of Union goods under customs supervision by the customs authorities and under customs control (within the meaning of Art. 5(27) and (3) of Code) prior to exportation and payment of export refunds.Explanation Preserved beef and veal products manufactured under supervision by the customs authorities and under customs control prior to export (Articles 2 and 3 of Commission Regulation (EC) No 1731/2006 [7])78 Placing of goods under free-zone.
Oprostitev (Uredba Sveta (ES) št. 1186/2009 [8])
95 Placing of Union Goods under a warehousing procedure other than a customs warehousing procedure where neither VAT nor, when applicable, excise duties have been paid.Explanation This code is to be used in the context of trade referred to in Article 1(3) of the Code as well as trade between the Union and the countries with which it has formed a customs union and where neither VAT nor excise duties have been paid.
Člen št.
Example Cigarettes from the Canary Islands are brought to Belgium and stored in a tax warehouse; payment of VAT and excise duties is suspended.
Oprostitev uvoznih dajatev
96 Placing of Union Goods under a warehousing procedure other than a customs warehousing procedure where either VAT or, when applicable, excise duties have been paid and the payment of the other tax is suspended.Explanation This code is to be used in the context of trade referred to in Article 1(3) of the Code as well as trade between the Union and the countries with which it has formed a customs union and where either VAT or excise duties have been paid and the payment of the other tax is suspended.
Osebna lastnina fizičnih oseb, ki prenesejo običajno prebivališče v Unijo
Example Cigarettes from the Canary Islands are brought to France and stored in a tax warehouse; VAT has been paid and the payment of excise duties is suspended.
Osebna lastnina, ki je dana v prosti promet, preden zadevna oseba prijavi običajno prebivališče na carinskem območju Unije (oprostitev dajatve je pogojena s tem dejanjem)
Procedure codes used in the context of customs declarations
Osebna lastnina fizične osebe, ki namerava prenesti običajno prebivališče v Unijo (dajatve prost uvoz je pogojen s tem dejanjem).
Columns (table heading in Annex B to Delegated Regulation (EU) 2015/2446)
Bale in gospodinjski predmeti, uvoženi v primeru poroke
Declarations
Bale in gospodinjski predmeti, uvoženi v primeru poroke, ki so dani v prosti promet v zadnjih dveh mesecih pred poroko (oprostitev dajatev je pogojena s pologom ustrezne varščine)
Export declaration and re-export declaration
Darila, ki se navadno dajejo ob porokah, ki so dana v prosti promet v zadnjih dveh mesecih pred poroko (oprostitev dajatev je pogojena s pologom ustrezne varščine)
21, 22
Osebna lastnina, ki jo z dedovanjem pridobijo pravne osebe, ki se ukvarjajo z neprofitno dejavnostjo in so registrirane na carinskem območju Unije
76, 77
Pošiljke zanemarljive vrednosti
Declaration for dispatch of goods in the context of trade with special fiscal territories
Pošiljke, ki jih ena fizična oseba pošilja drugi
Export Simplified declaration
Proizvodna sredstva in druga oprema, ki se uvaža pri prenosu dejavnosti iz tretje države v Unijo
Declaration for release for free circulation and special procedure — specific use — declaration for end-use 01, 07, 40, 42, 43, 44, 45, 46, 48, 61, 63, 68 H2 Special procedure — storage — declaration for customs warehousing 71 H3
Proizvodna sredstva in druga oprema, ki pripada osebam, ki opravljajo svoboden poklic, in pravnim osebam, ki opravljajo neprofitno dejavnost
Special procedure — specific use — declaration for temporary admission 53 H4 Special procedure — processing — declaration for inward processing 51 H5
Kmetijski, živinorejski, čebelarski, vrtnarski in gozdarski proizvodi s posestev, ki se nahajajo v tretji državi, ki meji na carinsko območje Unije
Declaration for the introduction of goods in the context of trade with special fiscal territories 40, 42, 61, 63, 95, 96 H6
Proizvodi dejavnosti ribištva ali ribogojstva, ki jih na jezerih ali vodnih poteh, ki mejijo na državo članico in tretjo državo, opravljajo ribiči Unije, in proizvodi lovskih dejavnosti, ki jih opravljajo na takšnih jezerih ali vodnih poteh športniki Unije
Customs declaration in postal traffic for release for free circulation
Semena, gnojila in izdelki za obdelavo zemlje in pridelkov, namenjeni za uporabo na posestvih, ki se nahajajo na carinskem območju Unije, ki meji na tretjo državo
01, 07, 40 I1
Blago v osebni prtljagi, če je oproščeno DDV
Import Simplified declaration 01, 07, 40, 42, 43, 44, 45, 46, 48, 51, 53, 61, 63, 68 1/11.
Izobraževalno, znanstveno in kulturno gradivo; znanstveni instrumenti in naprave, kakor so našteti v Prilogi I k Uredbi (ES) št. 1186/2009
Where this data element is used to specify a Union procedure, the first character of the code identifies a category of measures in the following manner:
Izobraževalno, znanstveno in kulturno gradivo; znanstveni instrumenti in naprave, kakor so našteti v Prilogi II k Uredbi (ES) št. 1186/2009
Inward processing Axx
Izobraževalno, znanstveno in kulturno gradivo; znanstveni instrumenti in naprave, če se uvažajo izključno v nekomercialne namene (vključno z rezervnimi deli, sestavnimi deli, dodatki in orodji)
Outward processing Bxx
44–45
Relief
Oprema, ki jo v nekomercialne namene uvozi znanstveno raziskovalna ustanova ali institucija izven Unije
Cxx Temporary admission
Laboratorijske živali in biološke ali kemične snovi za raziskave
Dxx
Zdravilne učinkovine človeškega izvora in reagenti za ugotavljanje krvnih skupin in vrst tkiv
Agricultural products Exx Other Fxx
Instrumenti in naprave za medicinske raziskave, diagnostiko ali zdravljenje
Inward processing (Article 256 of the Code)
Referenčne snovi za nadzor kakovosti zdravil
Import
Farmacevtski izdelki, ki se uporabljajo na mednarodnih športnih prireditvah
Goods which are placed under an inward processing procedure (VAT only)
Blago za dobrodelne ali človekoljubne organizacije – osnovne potrebščine, ki jih uvažajo državne organizacije ali druge priznane organizacije
Outward processing (Article 259 of the Code)
61(1)(a)
Processed products returning after repair under guarantee in accordance with Article 260 of the Code (goods repaired free of charge).
Blago za dobrodelne ali človekoljubne organizacije – brezplačno poslano blago vseh vrst za uporabo pri zbiranju sredstev na občasnih dobrodelnih prireditvah v korist oseb, ki potrebujejo pomoč
Processed products returning after replacement under guarantee in accordance with Article 261 of the Code (standard exchange system)
61(1)(b)
Processed products returning — VAT only
Blago za dobrodelne ali človekoljubne organizacije – brezplačno poslana oprema in pisarniški material
Export
61(1)(c)
Goods imported for IP exported for repair under OP
Predmeti iz Priloge III k Uredbi (ES) št. 1186/2009, namenjeni slepim osebam
Goods imported for IP exported for replacement under guarantee
Predmeti iz Priloge IV k Uredbi (ES) št. 1186/2009, namenjeni slepim osebam, ki jih uvozijo slepe osebe same za lastno uporabo (vključno z rezervnimi deli, sestavnimi deli, dodatki in orodji)
OP under agreements with third countries, possibly combined with VAT OP
67(1)(a) in (2)
VAT outward processing only
Predmeti iz Priloge IV k Uredbi (ES) št. 1186/2009, namenjeni slepim osebam, ki jih uvozijo določene ustanove ali organizacije (vključno z rezervnimi deli, sestavnimi deli, dodatki in orodji)
Relief (Council Regulation (EC) No 1186/2009 [8])
67(1)(b) in (2)
Article No
Predmeti, namenjeni drugim invalidnim osebam (razen slepim osebam), ki jih uvozijo prizadete osebe same za lastno uporabo (vključno z rezervnimi deli, sestavnimi deli, dodatki in orodji)
Relief from import duties
68(1)(a) in (2)
Personal property belonging to natural persons transferring their normal place of residence to the Union
Predmeti, namenjeni drugim invalidnim osebam (razen slepim osebam), ki jih uvozijo določene ustanove ali organizacije (vključno z rezervnimi deli, sestavnimi deli, dodatki in orodji)
Personal property entered for free circulation before the person concerned establishes his normal place of residence in the customs territory of the Union (duty relief subject to an undertaking)
68(1)(b) in (2)
Personal property belonging to a natural person having intention to transfer his normal place of residence to the Union (duty-free admission subject to an undertaking)
Blago, ki se uvozi za žrtve elementarnih nesreč
Trousseaux and household effects imported on the occasion of a marriage
Odlikovanja, ki jih podelijo vlade tretjih držav osebam z običajnim prebivališčem na carinskem območju Unije
Trousseaux and household effects imported on the occasion of a marriage entered for free circulation in the first two months before the wedding (duty relief subject to the lodging of appropriate security)
81(a)
12(1), 15(1)(a)
Pokali, medalje in podobne nagrade, ki imajo predvsem simbolično vrednost in so bili v tretji državi podeljeni osebam z običajnim prebivališčem na carinskem območju Unije
Presents customarily given on the occasion of a marriage
81(b)
12(2)
Pokali, medalje in podobne nagrade, ki imajo predvsem simbolično vrednost in jih podelijo brezplačno organi ali osebe s sedežem v tretji državi za podelitev na carinskem območju Unije
Presents customarily given on the occasion of a marriage entered for free circulation in the last two months before the wedding (duty relief subject to the lodging of appropriate security)
81(c)
12(2), 15(1)(a)
Nagrade, trofeje in spominki simbolne narave in omejene vrednosti, namenjeni brezplačnemu razdeljevanju osebam s prebivališčem v tretjih državah na poslovnih konferencah ali podobnih mednarodnih srečanjih
Personal property acquired by inheritance by a natural person having his normal place of residence in the customs territory of the Union
81(d)
Personal property acquired by inheritance by legal persons engaged in a non-profit making activity who are established in the customs territory of the Union
Blago, ki ga na carinsko območje Unije uvozijo osebe, ki so bile na uradnem obisku v tretji državi in so ob tej priliki takšno blago prejele v dar od državnih organov gostiteljice
School outfits, educational materials and related household effects
Blago, ki ga na carinsko območje Unije uvozijo osebe, ki prihajajo na uradni obisk na carinsko območje Unije in ob tej priliki prinašajo takšno blago v dar državnim organom gostiteljice
Consignments of negligible value
82(b)
Consignments sent from one private individual to another
Blago, ki ga v znak prijateljstva ali dobre volje pošlje v dar uradni organ, javni organ ali skupina, ki opravlja dejavnost v javnem interesu in se nahaja v tretji državi, uradnemu organu, javnemu organu ali skupini, ki opravlja dejavnost v javnem interesu, ki se nahaja na carinskem območju Unije in ima dovoljenje pristojnih organov za dajatve prost uvoz takšnega blaga
Capital goods and other equipment belonging to persons engaged in a liberal profession and to legal persons engaged in a non-profit making activity
Blago, namenjeno monarhom ali voditeljem držav
Agricultural, stock-farming, bee-keeping, horticultural and forestry products from properties located in a third country adjoining the customs territory of the Union
Vzorci blaga zanemarljive vrednosti, uvoženega za namen spodbujanja trgovine
Products of fishing or fish-farming activities carried out in the lakes or waterways bordering a Member State and a third country by Union fishermen and products of hunting activities carried out on such lakes or waterways by Union sportsmen.
Tiskani oglaševalski material
Seeds, fertilisers and products for treatment of soil and crops, intended for use on property located in the customs territory of the Union adjoining a third country
Izdelki v reklamne namene, brez prave komercialne vrednosti, ki jih dobavitelji brezplačno pošljejo svojim strankam in ki razen oglaševalske funkcije nimajo druge praktične uporabe
Goods contained in the personal luggage and exempted from VAT
Majhni predstavitveni vzorci blaga, proizvedenega izven carinskega območja Unije, namenjeni za sejme ali podobne prireditve
Educational, scientific and cultural materials; scientific instruments and apparatus as listed in Annex I to Regulation (EC) No 1186/2009)
90(1)(a)
Educational, scientific and cultural materials; scientific instruments and apparatus as listed in Annex II to Regulation (EC) No 1186/2009
Blago, ki se uvaža izključno za predstavitve ali za predstavitev strojev ali naprav, proizvedenih izven carinskega območja Unije, ki se predstavljajo na sejmih ali podobnih prireditvah
Educational, scientific and cultural materials; scientific instruments and apparatus imported exclusively for non-commercial purposes (including spare parts, components, accessories and tools)
90(1)(b)