natgillin/translations-raw huggingface dataset:
The Foreign Trade Act authorises the GOI to issue notifications regarding the export and import policy.
Zakon o zunanjetrgovinskem poslovanju indijski vladi dovoljuje izdajanje uradnih obvestil o izvozni in uvozni politiki.
These are summarised in ‘Foreign Trade Policy’ documents, which are issued by the Ministry of Commerce every 5 years and updated regularly.
Ta so povzeta v dokumentih „Zunanjetrgovinska politika“, ki jih vsakih pet let izda ministrstvo za trgovino in jih redno posodablja.
Two Foreign Trade Policy documents are relevant for the review investigation period of this investigation: Foreign Trade Policy 2009-2014 (‘FTP 09-14’) and Foreign Trade Policy 2015-2020 (‘FTP 15-20’).
Za obdobje te preiskave v zvezi s pregledom sta pomembna dva dokumenta zunanjetrgovinske politike: Zunanjetrgovinska politika 2009–2014 („FTP 09–14“) in Zunanjetrgovinska politika 2015–2020 („FTP 15–20“).
The GOI also sets out the procedures governing FTP 09-14 and FTP 15-20 in a ‘Handbook of Procedures, Volume I, 2009-2014’ (‘HOP I 04-09’) and a ‘Handbook of Procedures, Volume I, 2015-2020’ (‘HOP I 15-20’) respectively.
Shema za oprostitev obresti pri izvoznih posojilih iz točke (e) temelji na zakonu o davku na obresti iz leta 1974.
The DDS in point (b) above is based on section 75 of the Customs Act of 1962, on section 37 of the Central Excise Act of 1944, on sections 93A and 94 of the Financial Act of 1994 and on the Customs, Central Excise Duties and Service Tax Drawback Rules of 1995.
Jamstva za posojila in neposredne prenose sredstev z indijske vlade iz točke (h) ureja politika državnih poroštev.
Drawback rates are published on a regular basis.
Shema PSI iz točke (j), ki se uporablja od 1. aprila 2013, temelji na resoluciji št.: PSI-2013/(CR-54)/IND-8, ki jo je izdalo ministrstvo za industrijo, energijo in delo vlade zvezne države Maharaštra.
The Exemption of Export Credit from Interest Taxes in point (e) above is based on the Interest Tax Act, 1974.
Regionalne sheme subvencij iz točke (k) urejajo regionalne vlade.
The ECS in point (f) above is based on sections 21 and 35A of the Banking Regulation Act 1949, which allow the Reserve Bank of India (‘RBI’) to direct commercial banks in the field of export credits.
Pravna podlaga
The Loan Guarantees and direct transfers of funds from the GOI in point (h) above are governed by the Government Guarantee Policy.
Shema je podrobno opisana v odstavkih 4.1.1 do 4.1.14 dokumenta FTP 09–14 in poglavjih 4.1 do 4.30 dokumenta HOP I 09–14 ter odstavkih 4.03 do 4.24 dokumenta FTP 15–20 in odstavkih 4.04 do 4.52 dokumenta HOP I 15–20.
The PSI in point (j), applicable from 1 April 2013, is based on Resolution No: PSI–2013/(CR–54)/IND–8, issued by the Government of Maharashtra Industries, Energy and Labour Department.
Upravičenost
Regional Subsidy Schemes in point (k) are governed by regional governments.
Shemo AAS sestavlja šest podshem, ki so podrobneje opisane v uvodni izjavi 42.
Legal basis
Navedene podsheme se med drugim razlikujejo v obsegu upravičenosti.
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.
Proizvajalci izvozniki in trgovci izvozniki, „vezani“ na spremljajoče proizvajalce, so upravičeni do sheme AAS za fizični izvoz in podshem AAS za letne potrebe.
Eligibility
Proizvajalci izvozniki, ki dobavljajo končnemu izvozniku, so upravičeni do sheme AAS za vmesne dobave.
The AAS consists of six sub-schemes, as described in more detail in recital 42 below.
Glavni izvajalci, ki dobavljajo za kategorije „predvidenega izvoza“, navedene v odstavku 7.02 FTP 15–20, kot so dobavitelji izvozno usmerjenih obratov („EOU“), so upravičeni do izvozne podsheme, predvidene v okviru sheme AAS.
Those sub-schemes differ, inter alia, in the scope of eligibility.
Vmesni dobavitelji proizvajalcev izvoznikov pa so upravičeni do ugodnosti „predvidenega izvoza“ v okviru podshem vnaprejšnje pripustitve naročil in vzajemnega notranjega akreditiva.
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.
Praktično izvajanje
Manufacturer-exporters supplying the ultimate exporter are eligible for AAS for intermediate supplies.
Vnaprejšnje odobritve se lahko izdajo za:
Main contractors which supply to the ‘deemed export’ categories mentioned in paragraph 7.02 of the FTP 15-20, such as suppliers of an export oriented unit (‘EOU’), are eligible for the AAS deemed export sub-scheme.
fizični izvoz: to je glavna podshema.
Eventually, intermediate suppliers to manufacturer-exporters are eligible for ‘deemed export’ benefits under the sub-schemes Advance Release Order and Back to back inland letter of credit.
Omogoča dajatev prost uvoz surovin za proizvodnjo določenega nastalega izvoznega izdelka.
Practical implementation
„Fizični“ v tem primeru pomeni, da mora izvozni izdelek zapustiti ozemlje Indije.
The AAS can be issued for:
Nadomestilo za uvoz in obveznost izvoza, vključno z vrsto izvoznega izdelka, sta določena v dovoljenju;
Physical exports: This is the main sub-scheme.
letno potrebo: taka odobritev ni vezana na določen izvozni izdelek, temveč na širšo skupino izdelkov (npr. kemične in sorodne izdelke).
It allows for duty-free import of input materials for the production of a specific resulting export product.
Imetnik dovoljenja lahko – do neke mejne vrednosti, določene glede na pretekli izvoz – brez dajatev uvaža vse surovine, ki se uporabljajo pri proizvodnji katerega koli izdelka, ki spada v tako skupino izdelkov.
‘Physical’ in this context means that the export product has to leave the Indian territory.
Če uporablja surovine, ki so oproščene dajatev, se lahko odloči za izvoz katerega koli izdelka, ki spada v tako skupino izdelkov;
An import allowance and export obligation including the type of export product are specified in the licence;
vmesne dobave: ta podshema zajema primere, v katerih nameravata dva proizvajalca izdelovati en izvozni izdelek in si razdeliti proizvodni proces.
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).
Proizvajalec izvoznik, ki izdeluje vmesni izdelek, lahko brez dajatev uvaža surovine in za ta namen prejme AAS za vmesne dobave.
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.
Končni izvoznik dokonča proizvodnjo in je dolžan izvoziti končni izdelek;
It can choose to export any resulting product falling under the product group using such duty-exempt material;
predvideni izvoz: ta podshema glavnemu izvajalcu omogoča dajatev prost uvoz surovin, potrebnih za proizvodnjo blaga, ki se kot „predvideni izvoz“ proda kategorijam kupcev, navedenim v odstavkih 7.02.(b) do (f), (g), (i) in (j) FTP 15–20.
Intermediate supplies: This sub-scheme covers cases where two manufacturers intend to produce a single export product and divide the production process.
Indijska vlada trdi, da se predvideni izvoz nanaša na tiste transakcije, pri katerih dobavljeno blago ne zapusti države.
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.
Številne kategorije dobave se štejejo za predvideni izvoz, če je blago izdelano v Indiji, npr. dobava blaga EOU ali družbi, ki ima sedež v posebni ekonomski coni („SEZ“);
The ultimate exporter finalises the production and is obliged to export the finished product;
vnaprejšnjo pripustitev naročil („ARO“): imetnik AAS, ki namerava pridobivati surovine iz domačih virov namesto z neposrednim uvozom, jih lahko pridobiva z ARO.
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 7.02 (b) to (f), (g), (i) and (j) of the FTP 15-20.
V teh primerih se vnaprejšnja dovoljenja potrdijo kot ARO in so domačemu dobavitelju potrjena ob dobavi v njej določenega blaga.
According to the GOI, deemed exports refer to those transactions in which the goods supplied do not leave the country.
S potrditvijo vnaprejšnje pripustitve naročil je domači dobavitelj upravičen do ugodnosti za predvideni izvoz, kot so določene v odstavku 7.03 FTP 15–20 (tj. podsheme AAS za vmesne dobave / predvideni izvoz, povračila za predvideni izvoz in nadomestila za končne trošarine).
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 EOU or to a company situated in a special economic zone (‘SEZ’);
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.
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.
Vračilo davkov/dajatev se lahko uveljavlja za domače in uvožene surovine;
In such cases the Advance Authorisations are validated as AROs and are endorsed to the indigenous supplier upon delivery of the items specified therein.
vzajemni notranji akreditiv: ta podshema ponovno zajema domače dobave imetniku vnaprejšnje odobritve.
The endorsement of the ARO entitles the indigenous supplier to the benefits of deemed exports as set out in paragraph 7.03 of the FTP 15-20 (i.e. AAS for intermediate supplies/deemed export, deemed export drawback and refund of terminal excise duty).
Imetnik vnaprejšnje odobritve lahko pri banki odpre notranji akreditiv v korist domačega dobavitelja.
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.
Banka potrdi odobritev za neposredni uvoz le za vrednosti in količine domačih izdelkov, za uvožene izdelke pa ne.
The refund of taxes/duties is available both for indigenous inputs as well as imported inputs;
Domači dobavitelj je upravičen do ugodnosti za predvideni izvoz, kot je določeno v odstavku 7.03 dokumenta FTP 15–20 (tj. AAS za vmesne dobave / predvideni izvoz, povračila za predvideni izvoz in nadomestila za končne trošarine).
Back to back inland letter of credit: This sub-scheme again covers indigenous supplies to an Advance Authorisation holder.
Komisija je ugotovila, da so sodelujoči proizvajalci izvozniki, ki uporabljajo shemo, v obdobju preiskave v zvezi s pregledom pridobili koncesije v okviru prve podsheme, tj. AAS za fizični izvoz.
The holder of an Advance Authorisation can approach a bank for opening an inland letter of credit in favour of an indigenous supplier.
Zato ni treba ugotavljati, ali so preostale neuporabljene podsheme takšne, da se proti njim lahko uvedejo izravnalni ukrepi.
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.
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 4.47 in 4.51 ter Dodatek 4H HOP I 15–20), tj. dejansko evidenco porabe.
The indigenous supplier will be entitled to deemed export benefits as set out in paragraph 7.03 of the FTP 15-20 (i.e. AAS for intermediate supplies/deemed export, deemed export drawback and refund of terminal excise duty).
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 4H, v vseh pogledih resnične in pravilne.
The Commission found that the cooperating exporting producers using the scheme obtained concessions under the first sub-scheme i.e. AAS physical exports during the review investigation period.
V zvezi s podshemo, ki so jo v obdobju preiskave v zvezi s pregledom uporabljale zadevne družbe, tj. za fizični izvoz, indijska vlada določi količino in vrednost nadomestila za uvoz in obveznosti izvoza, kar je navedeno v odobritvi.
It is therefore not necessary to establish the countervailability of the remaining unused sub-schemes.
Poleg tega morajo vladni uslužbenci med uvozom in izvozom na odobritev vpisati ustrezne transakcije.
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 4.47, 4.51 and Appendix 4H HOP I 15-20), i.e. an actual consumption register.
Obseg 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 zadevnim izdelkom.
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 4H is true and correct in all respects.
Uvožene surovine niso prenosljive in jih je treba uporabiti za proizvodnjo nastalega izvoznega izdelka.
With regard to the sub-scheme used during the review investigation period by the companies 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.
Obveznost izvoza je treba izpolniti v določenem časovnem roku po izdaji dovoljenja (18 mesecev z možnostjo dveh podaljšanj za 6 mesecev).
In addition, at the time of import and of export, the corresponding transactions are to be documented by Government officials on the Authorisation.
Komisija je ugotovila, da ni bilo tesne povezave med uvoženimi surovinami in izvoženimi končnimi izdelki.
The volume of imports allowed under the AAS is determined by the GOI on the basis of Standard Input Output Norms (‘SIONs’) which exist for most products including the product concerned.
Upravičene surovine se tudi uvažajo in uporabljajo za izdelke, ki niso zadevni izdelek.
Imported input materials are not transferable and have to be used to produce the resultant export product.
Poleg tega se lahko licence za različne izdelke združujejo.
The export obligation must be fulfilled within a prescribed time frame after issuance of the licence (18 months with two possible extensions of 6 months each).
To pomeni, da lahko izvoz v okviru dovoljenja AAS za en izdelek daje pravico za uvoz surovin brez dajatev v okviru dovoljenja AAS za drug izdelek.
The Commission established that there is no close nexus between the imported inputs and the exported finished products.
Med preveritvenim obiskom, ki ga je opravila Komisija, je en proizvajalec izvoznik potrdil, da se zaradi te nejasne povezave o porabi surovin poroča na podlagi SION.
The eligible input materials are also imported and used for products other than the product concerned.
Drug proizvajalec izvoznik, ki uporablja shemo, je navedel, da ima sistem sledenja, ki omogoča sledljivost surovin, uvoženih v okviru sheme, do končnega izdelka.
Moreover, licences for various products can be clubbed.
Vendar družba ni mogla predložiti opisa tega sistema v svojih notranjih dokumentih.
This means that exports under AAS licence of one product may give right to duty-free imports of inputs under an AAS licence for another product.
Ta sistem ni bil nikoli revidiran.
During the verification visit conducted by the Commission, one of the exporting producers confirmed that because of this lack of a clear nexus, the consumption of inputs is being reported on the basis of SIONs.
Eden od proizvajalcev izvoznikov ni predložil nobenega Dodatka 4H za svoja dovoljenja AAS.
The other exporting producer using the scheme stated that it has a tracing system whereby inputs imported under the scheme are traced to the final product.
Drug proizvajalec izvoznik je predložil en obrazec Dodatka 4H, s katerim je dokazal, da ni bilo presežnega odpusta.
However, the company was unable to provide any description of this system in their internal documents.
Vendar je iz besedila izjave pooblaščenega računovodje v Dodatku 4H, ki jo je med preveritvenim obiskom potrdila indijska vlada, jasno, da je preiskava, ki jo izvede pooblaščeni računovodja, omejena na to, ali se številke v ustreznem Dodatku 4H ujemajo z evidencami družbe.
No audit of this system ever took place.
Poleg tega je en proizvajalec izvoznik potrdil, da se pooblaščeni računovodja osredotoča na to, ali se izvozna obveznost ujema z uvoznim nadomestilom na podlagi SION v okviru ustreznih dovoljenj.
One of the exporting producers was unable to show any appendixes 4H for their AAS licences.
Ne sprašuje se niti ne razišče, ali se dejanska poraba ujema z ustreznimi SION.
The other exporting producer was able to furnish one appendix 4H form showing no excess remission.
Tako pooblaščeni računovodja ne preveri, ali same evidence kažejo verodostojno in ustrezno stanje porabe ter uporabe brez dajatev uvoženega / brez trošarin nabavljenega blaga.
However, it is clear from the wording of the charted accountant's declaration in appendix 4H and confirmed by the GOI during the verification visit that the examination by charted accountant is limited to whether the figures in the relevant Appendix 4H match company records.
Opozoriti je treba tudi, da indijska vlada med preveritvenim obiskom in po njem Komisiji ni predložila kopije enotnega obrazca Dodatka 4H, ki so ji ga predložili vzorčeni proizvajalci izvozniki.
Furthermore, one exporting producer confirmed that the charted accountant focuses on whether the export obligation matches the import allowance as per SION under the relevant licences.
Komisija je na podlagi vsega navedenega sklenila, da družbe, ki uporabljajo shemo, niso dokazale, da so izpolnjene ustrezne določbe zunanjetrgovinske politike.
He does not question nor indeed examine whether the actual consumption corresponds to the relevant SION.
Sklep o shemi AAS
Consequently, the charted accountant does not verify whether the records themselves show a true and proper account of consumption and utilisation of duty-free imported/domestically procured goods.
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, preiskovanemu izvozniku pa zagotavlja ugodnost, saj izboljša njegovo likvidnost.
It is also of note that during and after the verification visit the GOI was unable to provide the Commission with a copy of a single appendix 4H form submitted to it by the sampled exporting producers.
Poleg tega je shema AAS za fizični izvoz zakonsko pogojena z opravljanjem izvoza, zato se šteje za specifično ter se proti njej lahko uvedejo izravnalni ukrepi v skladu s prvim pododstavkom člena 4(4)(a) osnovne uredbe.
In sum, the Commission concluded that both companies using the scheme were unable to demonstrate that the relevant FTP provisions were met.
Brez izvozne obveznosti družba ne more uživati ugodnosti iz te sheme.
Conclusion on the AAS
V tem primeru se uporabljena podshema ne more šteti za dovoljeni sistem povračila dajatev ali sistem nadomestnega povračila v smislu člena 3(1)(a)(ii) 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.
Podshema 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.
In addition, AAS physical exports are 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.
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).
Without an export commitment a company cannot obtain benefits under this scheme.
Poleg tega SION za izdelek, ki se pregleduje, niso bili dovolj natančni in sami ne morejo pomeniti sistema preverjanja dejanske potrošnje, ker zasnova navedenih standardnih normativov indijski vladi ne omogoča dovolj natančnega preverjanja količin surovin, porabljenih v izvozni proizvodnji.
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 niti ni izvedla nadaljnje preiskave na podlagi dejanskih surovin, čeprav bi to ob neobstoju učinkovitega sistema preverjanja (Priloga II(5) in Priloga III(II)(3) k osnovni uredbi) morala storiti.
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.
Proti tej podshemi se torej lahko uvedejo izravnalni ukrepi.
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).
Izračun zneska subvencije
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.
Zaradi neobstoja dovoljenih sistemov povračila dajatev ali nadomestnih sistemov povračil je ugodnost, proti kateri se lahko uvedejo izravnalni ukrepi, odpust skupnih uvoznih dajatev, ki se običajno zaračunajo ob uvozu surovin.
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).
Glede tega je ugotovljeno, da osnovna uredba ne določa le izravnave za „presežni“ odpust dajatev.
The sub-scheme is therefore countervailable.
V skladu s členom 3(1)(a)(ii) in Prilogo I(i) k osnovni uredbi se presežni odpust dajatev lahko izravna le, če so izpolnjeni pogoji iz prilog II in III k osnovni uredbi.
Calculation of the subsidy amount
Toda v tem primeru ti pogoji niso bili izpolnjeni.
In the absence of permitted duty drawback systems or substitution drawback systems, the countervailable benefit is the remission of total import duties normally due upon importation of inputs.
Če ustrezen postopek spremljanja ni vzpostavljen, se torej ta izjema za sheme povračil ne uporablja, ampak se uporablja običajno pravilo za izravnavanje zneska neplačanih dajatev (izpada prihodka), ne pa kakršnega koli domnevnega presežnega odpusta.
In this respect, it is noted that the basic Regulation does not only provide for the countervailing of an ‘excess’ remission of duties.
Kakor je določeno v prilogah II(II) in III(II) k osnovni uredbi, za izračun takega presežnega odpusta ni odgovoren preiskovalni organ.