natgillin/translations-raw huggingface dataset:
In accordance with Article 3(2) and Article 5 of the basic Regulation, the amount of countervailable subsidies was calculated in terms of the benefit conferred on the recipient, which is found to exist during the RIP.
V tem trenutku je indijska vlada dolžna izplačati znesek povračila, kar pomeni finančni prispevek v smislu člena 3(1)(a)(ii) osnovne uredbe.
In this regard, it was considered that the benefit is conferred on the recipient at the time when an export transaction is made under this scheme.
Ko carinski organi izdajo izvozno odpremnico, ki med drugim navaja znesek povračila, dodeljenega za navedeno izvozno transakcijo, indijska vlada nima pravice odločati o tem, ali se subvencija dodeli.
At this moment, the GOI is liable to the payment of the drawback amount, which constitutes a financial contribution within the meaning of Article 3(1)(a)(ii) of the basic Regulation.
Glede na navedeno in ker ni zanesljivih dokazov o nasprotnem, se šteje za ustrezno, da se ugodnosti v okviru sheme DDS ocenijo kot vsote zneskov povračil, prejetih za izvozne transakcije v okviru te sheme v OPP.
Once the customs authorities issue an export shipping bill which shows, inter alia, the amount of drawback which is to be granted for that export transaction, the GOI has no discretion as to whether or not to grant the subsidy.
V skladu s členom 7(2) osnovne uredbe so bili ti zneski subvencij dodeljeni za celotne prihodke od izvoza izdelka, ki se pregleduje, v OPP kot ustrezen imenovalec, ker je subvencija pogojena z opravljanjem izvoza in se ni dodelila z navedbo izdelanih, proizvedenih, izvoženih ali prevažanih količin.
In the light of the above, and since there is no reliable evidence showing otherwise, it is considered appropriate to assess the benefit under the DDS as being the sums of the drawback amounts earned on export transactions made under this scheme during the RIP.
Glede na navedeno je stopnja subvencije za sodelujočega proizvajalca izvoznika v okviru te sheme znašala 2,02 %.
In accordance with Article 7(2) of the basic Regulation these subsidy amounts have been allocated over the total export turnover of the product under review during the RIP 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.
Shema vnaprejšnjih odobritev („AAS“)
Based on the above, the subsidy rate established in respect of this scheme for the cooperating exporting producer amounted to 2,02 %.
Pravna podlaga
Advance Authorisation Scheme (‘AAS’)
Podroben opis sheme vsebujejo odstavki od 4.1.1 do 4.1.14 dokumenta FTP 09–14 in poglavja od 4.1 do 4.30 dokumenta HOP I 09–14 ter odstavki od 4.03 do 4.24 dokumenta FTP 15–20 in odstavki od 4.04 do 4.52 dokumenta HOP I 15–20.
Legal basis
Shemo AAS sestavlja šest podshem, kot je podrobneje opisano v uvodni izjavi 50 v nadaljevanju.
The detailed description of the scheme is contained in paragraphs 4.1.1 to 4.1.14 of the FTP 09-14 and chapters 4.1 to 4.30 of the HOP I 09-14 as well as paragraphs 4.03 to 4.24 of FTP 15-20 and chapters 4.04 to 4.52 of HOP I 15-20.
Navedene podsheme se med drugim razlikujejo v obsegu upravičenosti.
The AAS consists of six sub-schemes, as described in more detail in recital 50 below.
Proizvajalci izvozniki in trgovci izvozniki, „vezani“ na spremljajoče proizvajalce, so upravičeni do podsheme AAS za fizični izvoz in podsheme AAS za letne potrebe.
Those sub-schemes differ, inter alia, in the scope of eligibility.
Proizvajalci izvozniki, ki oskrbujejo končnega izvoznika, so upravičeni do AAS za vmesne dobave.
Manufacturer-exporters and merchant-exporters ‘tied to’ supporting manufacturers are eligible for the AAS physical exports and for the AAS for annual requirement sub-schemes.
Glavni izvajalci, ki oskrbujejo kategorije „predvidenega izvoza“, navedene v odstavku 8.2 FTP 09–14, kot so dobavitelji izvozno usmerjenih obratov („EOU“), so upravičeni do izvozne podsheme, predvidene v okviru AAS.
Manufacturer-exporters supplying the ultimate exporter are eligible for AAS for intermediate supplies.
Vmesni dobavitelji proizvajalcev izvoznikov pa so upravičeni do subvencij za „predvideni izvoz“ po podshemah vnaprejšnje pripustitve naročil („Advance Release Order – ARO“) in vzajemnega notranjega akreditiva („back to back inland letter of credit“).
Main contractors which supply to the ‘deemed export’ categories mentioned in paragraph 8.2 of the FTP 09-14, such as suppliers of an export oriented unit (‘EOU’), are eligible for the AAS deemed export sub-scheme.
Vnaprejšnje odobritve se lahko izdajo za:
Eventually, intermediate suppliers to manufacturer-exporters are eligible for ‘deemed export’ benefits under the sub-schemes Advance Release Order (‘ARO’) and back to back inland letter of credit.
fizični izvoz: to je glavna podshema.
The AAS can be issued for:
Omogoča dajatev prost uvoz surovin za proizvodnjo določenega nastalega izvoznega izdelka.
Physical exports: This is the main sub-scheme.
„Fizični“ v tem okviru pomeni, da mora izvozni izdelek zapustiti ozemlje Indije.
It allows for duty-free import of input materials for the production of a specific resulting export product.
Nadomestilo za uvoz in obveznost izvoza, vključno z vrsto izvoznega izdelka, sta določena v dovoljenju;
‘Physical’ in this context means that the export product has to leave Indian territory.
letno potrebo: taka odobritev ni povezana z določenim izvoznim izdelkom, temveč s širšo skupino izdelkov (npr. kemični in sorodni izdelki).
An import allowance and export obligation including the type of export product are specified in the licence;
Imetnik dovoljenja lahko – do določene mejne vrednosti, določene glede na pretekli izvoz – brez dajatev uvaža vse surovine, ki se uporabljajo pri proizvodnji vseh izdelkov, ki spadajo v takšno skupino izdelkov.
Annual requirement: Such an authorisation is not linked to a specific export product, but to a wider product group (e.g. chemical and allied products).
Če uporablja surovine, ki so oproščene dajatev, se lahko odloči za izvoz katerega koli izdelka, ki spada v tako skupino izdelkov;
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.
vmesne dobave: ta podshema zajema primere, v katerih nameravata dva proizvajalca izdelovati en izvozni izdelek in si razdeliti proizvodni proces.
It can choose to export any resulting product falling under the product group using such duty-exempt material;
Proizvajalec izvoznik, ki izdeluje vmesni izdelek, lahko brez dajatev uvaža surovine in za ta namen prejme AAS za vmesne dobave.
Intermediate supplies: This sub-scheme covers cases where two manufacturers intend to produce a single export product and divide the production process.
Končni izvoznik dokonča proizvodnjo in mora končni izdelek izvoziti;
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.
predvideni izvoz: ta podshema glavnemu izvajalcu omogoča dajatev prost uvoz surovin, potrebnih za proizvodnjo blaga, ki se kot „predviden izvoz“ prodajo kategorijam kupcev, navedenim v odstavkih 8.2.(b) do (f),(g),(i) in (j) FTP 09–14.
The ultimate exporter finalises the production and is obliged to export the finished product;
Indijska vlada trdi, da se predvideni izvoz nanaša na posle, pri katerih dobavljeno blago ne zapusti države.
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.
Številne kategorije dobav se štejejo za predvideni izvoz, če je blago izdelano v Indiji, npr. dobava blaga izvozno usmerjeni enoti („EOU“) ali družbi, ki ima sedež v posebni ekonomski coni („SEZ“);
According to the GOI, deemed exports refer to those transactions in which the goods supplied do not leave the country.
vnaprejšnjo pripustitev naročil („ARO“): imetnik AAS, ki namerava pridobivati surovine iz domačih virov namesto z neposrednim uvozom, jih lahko pridobiva z ARO.
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 (‘EOU’) or to a company situated in a special economic zone (‘SEZ’);
V teh primerih se vnaprejšnja dovoljenja potrdijo kot ARO in so domačemu dobavitelju potrjena ob dobavi v njej določenega blaga.
Advance Release Order (‘ARO’): The AAS holder intending to source the inputs from indigenous sources, in lieu of direct import, has the option to source them against AROs.
S potrditvijo vnaprejšnje potrditve naročila je domači dobavitelj upravičen do ugodnosti za predvideni izvoz, kot so določene v odstavku 8.3 FTP 09–14 (tj. podsheme AAS za vmesne dobave/predvideni izvoz, povračila za predvideni izvoz in nadomestila za končne trošarine).
In such cases the Advance Authorisations are validated as AROs and are endorsed to the indigenous supplier upon delivery of the items specified therein.
V okviru mehanizma ARO prejme nadomestila za plačane davke in dajatve dobavitelj, namesto da bi bila ta vrnjena končnemu izvozniku v obliki povračil/nadomestil dajatev.
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).
Vračilo davkov/dajatev se lahko uveljavlja za domače in uvožene surovine;
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.
vzajemni notranji akreditiv: Ta podshema ponovno zajema domače dobave imetniku vnaprejšnje odobritve.
The refund of taxes/duties is available both for indigenous inputs as well as imported inputs;
Imetnik vnaprejšnje odobritve lahko pri banki odpre notranji akreditiv v korist domačega dobavitelja.
Back to back inland letter of credit: This sub-scheme again covers indigenous supplies to an Advance Authorisation holder.
Banka validira odobritev za neposreden uvoz le za vrednosti in količine domačih, ne pa uvoženih izdelkov.
The holder of an Advance Authorisation can approach a bank for opening an inland letter of credit in favour of an indigenous supplier.
Domači dobavitelj je upravičen do ugodnosti za predvideni izvoz, kot je določeno v odstavku 8.3 dokumenta FTP 09–14 (tj. AAS za vmesne dobave/predvideni izvoz, povračila za predvideni izvoz in nadomestila za končne trošarine).
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.
Ugotovljeno je bilo, da je sodelujoči proizvajalec izvoznik v OPP pridobil koncesije v okviru prve podsheme, tj. za fizični izvoz AAS.
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).
Zato ni treba ugotavljati, ali so neuporabljene sheme takšne, proti katerim se lahko uvede izravnalni ukrep.
It was found that the cooperating exporting producer obtained concessions under the first sub-scheme i.e. AAS physical exports during the RIP.
Za namene preverjanja, ki ga izvajajo indijski organi, je imetnik vnaprejšnje odobritve zakonsko zavezan, da vodi „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 HOP I 09–14), tj. dejansko evidenco porabe.
It is therefore not necessary to establish the countervailability of the remaining unused sub-schemes.
To evidenco mora preveriti zunanji pooblaščeni računovodja/stroškovni računovodja, ki izda potrdilo, da so bile predpisane evidence in ustrezna dokumentacija pregledane ter da so informacije, predložene v skladu z Dodatkom 23, v vseh pogledih resnične in pravilne.
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, 4.30 and Appendix 23 HOP I 09-14), i.e. an actual consumption register.
V zvezi s podshemo, ki jo je v OPP uporabljala zadevna družba, tj. za fizični izvoz, indijska vlada določi količino in vrednost nadomestila za uvoz in obveznosti izvoza, kar je navedeno v odobritvi.
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 Appendix 23 is true and correct in all respects.
Poleg tega morajo vladni uslužbenci med uvozom in izvozom na odobritev vpisati ustrezne transakcije.
With regard to the sub-scheme used during the RIP by the company concerned, i.e. physical exports, the import allowance and the export obligation are fixed in volume and value by the GOI and are documented on the Authorisation.
Količino uvoza, dovoljenega v okviru AAS, določi indijska vlada na osnovi standardnih vhodno-izhodnih normativov („Standard Input Output Norms – SION“), ki obstajajo za večino izdelkov, vključno z izdelkom, ki se pregleduje.
In addition, at the time of import and of export, the corresponding transactions are to be documented by Government officials on the Authorisation.
Uvožene surovine niso prenosljive in jih je treba uporabiti za proizvodnjo nastalega izvoznega izdelka.
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 under review.
Obveznost izvoza je treba izpolniti v določenem časovnem roku po izdaji dovoljenja (24 mesecev z možnostjo dveh podaljšanj za 6 mesecev).
Imported input materials are not transferable and have to be used to produce the resultant export product.
Kot je pojasnjeno v uvodni izjavi 26, je novi dokument FTP začel veljati aprila 2015.
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).
Kar zadeva praktično izvajanje iz uvodnih izjav od 50 do 54, je edina sprememba, ki jo je uvedel novi FTP, skrajšanje obdobja obveznosti izvoza s 24 na 18 mesecev.
As explained in recital 26 a new FTP document came into force in April 2015.
Opozoriti je treba tudi, da je za vsa dovoljenja, ki jih je v OPP izdal sodelujoči proizvajalec izvoznik, še vedno veljal FTP 09–14, saj so bila izdana pred aprilom 2015.
As far as the practical implementation set out in recitals 50 to 54 is concerned, the only change brought by the new FTP was a reduction of the export obligation period from 24 months to 18 months.
Preiskava je pokazala, da se v praksi niso spoštovale ali upoštevale zahteve glede preverjanja, ki so jih določili indijski organi.
It must also be noted that all licences used by the cooperating exporting producer during the RIP were still subject to FTP 09-14 as they were issued before April 2015.
Sodelujoči proizvajalec izvoznik je vodil nekakšno evidenco proizvodnje in potrošnje.
The investigation established that the verification requirements stipulated by the Indian authorities were not yet honoured or tested in practice.
Vendar ni mogoče preveriti, katere surovine (vključno z njihovim poreklom) so bile porabljene za proizvodnjo izvoženega izdelka in v kakšnem obsegu.
The cooperating exporting producer maintained a certain production and consumption register.
Z uveljavljenim sistemom zlasti ni bilo mogoče ugotoviti in natančno izmeriti, ali je obstajal presežni odpust.
It was however not possible to verify which inputs (including their origin) were consumed in the production of the exported product and in what amounts.
V zvezi z zahtevami glede preverjanja iz uvodne izjave 52 je bilo ugotovljeno, da nobeno od dovoljenj AAS, ki jih je uporabljala družba, ni bilo na točki življenjskega cikla, pri kateri bi veljala predložitev Dodatka 23 organom.
In particular with the system put in place it was not possible to identify and measure with precision whether there was an excess remission.
Ugotovljeno pa je bilo tudi, da nobena evidenca družb ne bi omogočila izračuna presežnega odpusta, kot se zahteva v Dodatku 23, zato bi bilo kakršno koli prihodnje potrdilo zunanjega pooblaščenega računovodje/stroškovnega računovodje nemogoče.
Regarding the verification requirements referred to in recital 52, it was found that none of the AAS licences used by the company were at a point in their life cycle where the submission of Appendix 23 to the authorities was due.
Poleg tega je bilo ugotovljeno, da je bilo le od 75 % do 85 % glavne surovine (žganega naftnega koksa ali „CPC“), ki je bila uvožena dajatev prosto v skladu s shemo AAS, fizično vključene v GES, medtem ko je bilo od 15 % do 25 % glavne surovine vgrajene v dva stranska proizvoda, tj. grudice in drobci.
However it was also found that no records kept by the companies would enable the calculation of excess remission as requested in Appendix 23, thereby making any future certification by an external chartered accountant/cost and works accountant impossible.
Ugotovljeno je bilo tudi, da je bil vsaj del obeh stranskih proizvodov prodan na domačem trgu in da ni bilo nobenega sistema za merjenje dejanskih količin dajatev prosto uvoženega CPC, vključenega v stranska proizvoda, ki je bil izvožen ali prodan na domačem trgu.
In addition it was established that only between 75 % and 85 % of the main raw material (calcined petroleum coke or ‘CPC’) imported duty free under AAS was physically incorporated in GES while between 15 % and 25 % was incorporated in two by-products i.e. lumps and fines.
Če povzamemo, se šteje, da sodelujoči proizvajalec izvoznik ni mogel dokazati, da so bile izpolnjene ustrezne določbe FTP.
It was also found that at least a part of both by-products was sold on the domestic market and that no system was in place to measure the actual amounts of CPC imported duty free incorporated in the by-products exported or sold domestically.
Sklep o shemi AAS
In sum, it is considered that the cooperating exporting exporter was not able to demonstrate that the relevant FTP provisions were met.
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, in preiskovanemu izvozniku zagotavlja ugodnost, saj izboljša njegovo likvidnost.
Conclusion on the AAS
Poleg tega so fizični izvozi v okviru sheme AAS očitno zakonsko pogojeni z opravljenem izvoza in se zato štejejo za specifične ter se proti njim lahko uvedejo izravnalni ukrepi v skladu s prvim pododstavkom člena 4(4)(a) osnovne uredbe.
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 exporter since it improves its liquidity.
Brez izvozne obveznosti družba ne more uživati ugodnosti iz teh shem.
In addition, AAS physical exports 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.
V tem primeru uporabljena podshema se ne more šteti za dovoljeni sistem povračila dajatev ali sistem nadomestnega povračila v smislu člena 3(1)(a)(ii) osnovne uredbe.
Without an export commitment a company cannot obtain benefits under these schemes.
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.
The sub-scheme used in the present case 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.
Indijska vlada ni učinkovito uporabljala svojega sistema ali postopka preverjanja, da bi lahko potrdila, ali in v kakšnih količinah so bile surovine porabljene pri proizvodnji izvoženega izdelka (Priloga II(4) k osnovni uredbi in v primeru nadomestnih shem povračil Priloga III(II)(2) k osnovni uredbi).
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.
Poleg tega SION za izdelek, ki se pregleduje, niso bili dovolj natančni in sami ne morejo pomeniti sistema preverjanja dejanske potrošnje, ker zasnova navedenih standardov indijski vladi ne omogoča dovolj natančnega preverjanja količin surovin, porabljenih v izvozni proizvodnji.
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(4) of the basic Regulation and, in the case of substitution drawback schemes, Annex III(II)(2) of the basic Regulation).
Poleg tega indijska vlada ni izvedla nadaljnjega pregleda na podlagi dejanske količine surovin, čeprav bi to v odsotnosti učinkovitega sistema preverjanja (Priloga II(5) in Priloga III(II)(3) k osnovni uredbi) morala storiti.
It is also considered that the SIONs for the product under review 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.
Proti tej podshemi se torej lahko uvedejo izravnalni ukrepi.
In addition, the GOI did not carry out a further examination based on actual inputs involved, although this would need to be carried out in the absence of an effectively applied verification system (Annex II(5) and Annex III(II)(3) to the basic Regulation).
Zaradi neobstoja dovoljenih sistemov povračila dajatev ali nadomestnih sistemov povračil pomeni subvencija, proti kateri se lahko uvede izravnalni ukrep, odpust uvoznih dajatev, ki se običajno zaračunajo ob uvozu surovin.
The sub-scheme is therefore countervailable.
Ker ni bilo zanesljivih dokazov o nasprotnem, je bil znesek subvencije za sodelujočega proizvajalca izvoznika izračunan na podlagi izpadlih uvoznih dajatev (osnovna carina in posebna dodatna carina) za material, ki je bil v OPP uvožen v skladu s podshemo (števec).
In the absence of permitted duty drawback systems or substitution drawback systems, the countervailable benefit is the remission of import duties normally due upon importation of inputs.
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.
Since there was no reliable evidence showing otherwise, the subsidy amount for the cooperating exporting producer 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 RIP (numerator).
V skladu s členom 7(2) osnovne uredbe je bil ta znesek subvencije dodeljen prihodku od izvoza izdelka, ki se pregleduje, v OPP kot ustrezen imenovalec, ker je subvencija pogojena z opravljanjem izvoza in se ni dodelila z navedbo izdelanih, proizvedenih, izvoženih ali prevažanih količin.
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.
Stopnja subvencije, ugotovljena za sodelujočega proizvajalca izvoznika v zvezi s to shemo, znaša 0,30 %.