natgillin/translations-raw huggingface dataset:
In order to protect the CommunityŐs financial interests properly, the Commission should ensure that Member States put in place appropriate monitoring procedures designed to identify, on a timely basis, those declarations relating to temporary importation which are uncleared after the time limit agreed by the customs authorities and, at the latest, 24 months after the initial declaration. 
Fr att skydda gemenskapens ekonomiska intressen p ett riktigt stt br kommissionen se till att medlemsstaterna inrttar lmpliga vervakningsfrfaranden. Dessa br utformas s att man, inom tidsgrnserna, kan identifiera de deklarationer avseende temporr import som inte klarerats efter den tidsgrns som tullmyndigheterna samtyckt till och senast 24 mnader efter den frsta deklarationen.
Incomplete declarations (3) 17. 
Ofullstndiga deklarationer (3) 17.
Under Community legislation (4), customs authorities may allow traders up to one month to provide missing documents or (2) Article 192 of Council Regulation (EEC) No 2913/92. 
Enligt gemenskapens lagstiftning (4) fr tullmyndigheterna bevilja operatrerna upp till en mnads tid fr att verlmna de (2) Artikel 192 i rdets frordning (EEG) nr 2913/92.
(3) When the declarant seeks to benefit from a reduced or zero rate of customs duty but does not, at the time of declaration, have all the necessary supporting documentation but wishes none the less to have goods released for free circulation immediately, he lodges an incom-4 plete declaration. () Article 256 of Commission Regulation (EEC) No 2454/93. 
(3) Nr deklaranten vill tnjuta nedsatt importtullsats eller nolltullsats och att varorna skall verg till fri omsttning omedelbart trots att han vid tidpunkten fr deklarationen inte har alla ndvndiga styr-4 kande handlingar, inger han en ofullstndig deklaration. () Artikel 256 i kommissionens frordning (EEG) nr 2454/93.
C 70/6 EN Official Journal of the European Communities 10.3.2000 other particulars in support of a customs declaration. 
C 70/6 SV Europeiska gemenskapernas officiella tidning 10.3.2000 uppgifter eller handlingar som saknas till std fr en tulldeklaration.
Where the missing documents may enable a declarant to qualify for a reduced or zero rate of duty, customs authorities may grant a further extension of up to three months in which to produce the documents. 
Om de dokument som saknas kan leda till att deklaranter blir berttigade till nedsatt tullsats eller nolltullsats fr tullmyndigheten bevilja en ytterligare frist p upp till tre mnader fr att verlmna dokumenten.
They are, however, required to take security to cover the difference between the full rate of duty and the reduced or zero rate being sought. 
Tullmyndigheterna mste emellertid krva att skerhet stlls fr att tcka skillnaden mellan full tullsats och begrd nedsatt tullsats eller nolltullsats.
Where the missing documents or particulars are not provided by the end of the time limit set out the amount of the security taken shall be entered immediately in the A accounts. 
Om de uppgifter eller handlingar som saknades inte verlmnas innan den faststllda tidsfristen har lpt ut, skall den stllda skerheten omedelbart bokfras i A-bokfringen.
In three Member States, the Court noted cases where the maximum permitted period had elapsed but the procedures in operation failed to ensure that the secured duties at the full rate were entered in the A accounts to be made available to the Commission at the appropriate time. 
I tre medlemsstater noterade revisionsrtten fall dr den maximalt tilltna perioden hade lpt ut, utan att de anvnda frfarandena hade lett till att skerheterna fr full tullsats bokfrts i A-bokfringen fr att tillhandahllas kommissionen i rtt tid.
Transit 20. 
Transitering 20.
The Community Customs Code (1) provides for an external transit procedure that allows the movement from one point to another within the customs territory of the Community of: Ń non-Community goods, without such goods being subject to import duties and other charges or to commercial policy measures, Ń Community goods, which are subject to a Community measure involving their export to third countries and in respect of which the corresponding customs formalities for export have been carried out. 
Gemenskapens tullkodex (1) innehller regler fr ett externt transiteringsfrfarande som medger befordran frn en plats till en annan inom gemenskapens tullomrde av Ń icke-gemenskapsvaror utan att sdana varor belggs med importtullar och andra avgifter eller blir freml fr handelspolitiska tgrder, Ń gemenskapsvaror som r freml fr en gemenskapstgrd som frutstter export av varorna till tredje land och fr vilka tullformaliteterna fr denna export har uppfyllts.
The most significant movements are made under the external Community transit procedure and under cover of a TIR carnet issued pursuant to the TIR Convention (2). 
Befordran av varor grs till strsta delen enligt frfarandet fr extern gemenskapstransitering och med varorna upptagna i en TIR-carnet som utfrdats i enlighet med TIR-konventionen (2).
(1) Article 91 of Council Regulation (EEC) No 2913/92. 
(1) Artikel 91 i rdets frordning (EEG) nr 2913/92.
(2) Customs Convention on the international transport of goods under cover of TIR carnets (TIR Convention) (OJ L 252, 14.9.1978, p. 
(2) Tullkonventionen om internationell transport av gods upptaget i TIR-Carnet (TIR-konventionen) (EGT L 252, 14.9.1978, s.
2). Monitoring and adequacy of comprehensive guarantees 21. 
2). vervakning av samlade skerheter och deras lmplighet 21.
The implementing provisions of the Community Customs Code require that operators using the transit procedure must have one of three forms of guarantee: individual, for a range of listed sensitive goods; flat rate, for intermittent users of the procedure; and comprehensive, for habitual users who satisfy certain criteria. 
Tillmpningsfreskrifterna fr gemenskapens tullkodex faststller att operatrerna som anvnder transiteringsfrfarandet skall stlla en av tre slags skerheter: individuell skerhet fr ett antal knsliga varor som tas upp i en frteckning, fast skerhet fr anvndare som periodiskt utnyttjar frfarandet och samlad skerhet fr anvndare som regelbundet utnyttjar frfarandet och som uppfyller vissa kriterier.
Article 361 of the provisions implementing the Community Customs Code sets out a procedure to evaluate the level of comprehensive guarantee to be provided by operators. 
I artikel 361 i tillmpningsfrskrifterna fr gemenskapens tullkodex faststlls ett frfarande fr att bestmma den samlade skerheten som operatrerna skall stlla.
This procedure determines that the amount of the guarantee shall be set on the basis of one weekŐs transit operations. 
Enligt detta frfarande skall beloppet fr skerheten faststllas p grundval av transiteringsfrsndelser under en vecka.
However, as there are at present no procedures in place to obtain such information from the departure offices in other Member States, the Court sees this as implying a need to use the commercial and accounting documentation of the operator to achieve a meaningful result from the process (3). 
Det finns emellertid fr nrvarande inga rutiner fr att erhlla sdan information frn avgngskontoren i andra medlemsstater och revisionsrtten menar drfr att det tycks finnas ett behov fr att anvnda operatrernas kommersiella dokument och bokfringsunderlag fr att processen skall leda till ett meningsfullt resultat (3).
The Court found that the arrangements for carrying out these reviews were inadequate in a number of Member States as the following examples illustrate. Ń In two, the customs authorities used data provided by transit operators covering only a reference period in the yearŐs activities. Although the customs authorities concerned considered that the reference periods were representative it was not possible to confirm that those selected were typical of the tradersŐ activities and therefore that the comprehensive guarantees were adequate. 
Revisionsrtten fann att systemen fr att genomfra dessa granskningar var otillfredsstllande i flera medlemsstater, vilket illustreras av fljande exempel: Ń Itvmedlemsstateranvndesuppgifterfrntransiteringsope-ratrer som bara avsg en referensperiod fr rets verksamhet. ven om de berrda tullmyndigheterna ansg att referensperioderna var representativa gick det inte att f bekrftat att de som valts ut var typiska fr operatrens verksamhet och drmed inte heller att den samlade skerheten var adekvat.
Ń In another, the Court noted that a review of guarantees had not been carried out for five years. 
Ń I en annan medlemsstat noterade revisionsrtten att det inte hade gjorts ngon granskning av skerheterna p fem r.
Ń While reviews are carried out in five Member States, the frequency and method of the review do not conform to the requirements of Community legislation. 
Ń ven om granskningar grs i fem medlemsstater s utfrs de inte med den frekvens och de metoder som krvs i gemenskapslagstiftningen.
For instance: Ń In one, a computerised review process is in operation but is such that it cannot confirm the continuing adequacy of the level of guarantee because, in common with other Member States, it cannot access details of transit operations commenced in other Member States (see paragraph 21). 
Ń I en medlemsstat anvnds ett datoriserat granskningsfrfarande, men systemet kan inte bekrfta att en korrekt borgensfrbindelseniv bibehlls, eftersom det i likhet med systemen i andra medlemsstater inte har tillgng till detaljer om transiteringsfrfaranden som pbrjats i andra medlemsstater (se punkt 21).
3 () Article 361 of Commission Regulation (EEC) No 2454/93. 
3 () Artikel 361 i kommissionens frordning (EEG) nr 2454/93.
10.3.2000 EN Official Journal of the European Communities C 70/7 Ń In another, reviews were only carried out every two years, while in a customs office of another reviews were only carried out on a sample basis in 1996 and 1997. 
10.3.2000 SV Europeiska gemenskapernas officiella tidning C 70/7 Ń I en annan medlemsstat gjordes granskningar endast vartannat r och i en tredje medlemsstat hade ett tullkontor endast utfrt granskningar p grundval av ett stickprov 1996 och 1997.
Ń Inthefourthregularreviewsarecarriedoutbuttheglobal guarantee figures suggested by operators in a number of cases examined by the Court were accepted by customs without reference to or verification of information contained in the commercial or accounting documentation of the operators. 
Ń I en fjrde medlemsstat grs granskningar regelbundet, men i flera av de fall som revisionsrtten granskade godtog tullmyndigheten det belopp fr den samlade skerheten som operatrerna uppgav, utan hnvisning till informationen i operatrernas kommersiella dokument eller bokfringsunderlag och utan att denna information kontrollerades.
Ń Finally, the customs authorities of two Member States do not make use of a central transit office. 
Ń Slutligen anvnder sig tullmyndigheterna i tv medlemsstater inte av ngot centralt transiteringskontor.
This means that individual customs offices that issue transit certificates cannot monitor transit operations carried out under these certificates at other offices of departure. 
Detta innebr att enskilda tullkontor som utfrdar transiterings-intyg inte kan vervaka transiteringsfrfaranden som grs med dessa intyg vid andra avgngskontor.
The national authorities are therefore not in a position to verify that comprehensive guarantees in place are adequate for operations commencing within its own jurisdiction. 
De nationella myndigheterna har drfr ingen mjlighet att kontrollera att stllda samlade skerheter r tillrckliga fr de frfaranden som pbrjas inom deras omrde.
Community legislation (2) requires that guarantee waiver should not be granted for the movement of goods of value in excess of ECU 100 000. 
Enligt gemenskapens lagstiftning (2) fr befrielse frn stllande av skerhet inte medges fr transport av varor med ett vrde som verstiger 100 000 ecu.
The Court noted the use of the waiver provisions in a number of Member States and in two of them was unable to confirm the use by their respective customs authorities of formal procedures to verify the financial suitability of applicants for guarantee waiver. 
Revisionsrtten observerade att befrielser frn stllande av skerhet hade medgivits i ett flertal medlemsstater och i tv av dessa kunde det inte bekrftas att respektive tullmyndighet hade anvnt de formella frfarandena fr att kontrollera att de som anskt om befrielse frn att stlla skerhet hade de rtta ekonomiska frutsttningarna.
The Court was unable to confirm that procedures were in place to monitor compliance with the requirement that movements of goods of value in excess of ECU 100 000 were not granted guarantee waiver. 
Revisionsrtten kunde inte bekrfta att man hade inrttat frfaranden fr att kontrollera att den bestmmelse fljs som sger att man vid transporter av varor med ett vrde som verstiger 100 000 ecu inte fr bevilja befrielse frn att stlla skerhet.
The fact that the single administrative document used for transit purposes does not include information on the value of consignments nor customs tariff number militates against effective monitoring by Member States of this provision. 
Det faktum att det enhetsdokument som anvnds fr transiteringsn-daml varken innehller ngra upplysningar om sndningarnas vrde eller om tulltaxenumret, talar emot att medlemsstaterna effektivt skulle kunna kontrollera att denna bestmmelse fljs.
It also hampers the customs authorities in assessing risk inherent in individual transit operations and in ensuring the adequacy of the guarantees provided. 
Det hindrar ocks tullmyndigheterna frn att gra en bedmning av risken i de enskilda transiteringsfrfarandena och frn att skerstlla att de stllda skerheterna r tillrckliga.
Given the tendency of Member States to enter all debts arising from undischarged transit operations in the B accounts, the Court questions whether the undertakings required to be given as a condition of the granting of guarantee waivers represent Ôself-guaranteesŐ and that the associated debts should be deemed to be secured debts under the terms of Council Regulation (EEC, Euratom) No 1552/89 and therefore made available to the Commission without delay. 
Medlemsstaterna har en tendens att bokfra alla skulder som uppstr i samband med oavslutade transiteringsfrfaranden i B-bokfringen. Drfr ifrgastter revisionsrtten om de taganden som skall uppfyllas fr att en befrielse frn att stlla skerhet skall beviljas egentligen inte r Óautomatiska skerheterÓ. I s fall borde de drmed frbundna skulderna betraktas som skulder fr vilka skerhet har stllts enligt bestmmelserna i rdets frordning (EEG, Euratom) nr 1552/89 och drmed tillhandahllas kommissionen utan drjsml.
In a review of outstanding transit operations in one Member State, the Court noted four cases where the customs authorities had established own resources debts due from operators that had been granted guarantee waivers. 
Vid en granskning av ej avslutade transiteringsfrfaranden i en medlemsstat observerade revisionsrtten fyra fall dr tullmyndigheterna hade faststllt skulder avseende egna medel frn operatrer som hade beviljats befrielse frn att stlla skerhet.
At the time of audit, payment 23. tion of cigarettes into the Community gave rise to a demand for customs duties of approximately ECU 2,8 million. 
Vid 23. av cigaretter till gemenskapen ledde till en tullskuld p cirka 2,8 miljoner ecu.
The comprehensive guarantee, provided to the customs authority of a third country under common transit arrangements, only amounted to approximately ECU 200 000. 
Den samlade skerheten som lmnats till tullmyndigheten i ett tredje land enligt det gemensamma transiteringsfrfarandet uppgick till endast 200 000 ecu.
The authorities of the contracting state are responsible for monitoring the adequacy of guarantees accepted by them. 
Myndigheterna i det avtalsslutande landet ansvarar fr vervakning av att de skerheter som godtas r tillrckliga.
In this instance, the insufficient guarantee had been exhausted by prior claims on it. 
I detta fall hade den otillrckliga skerheten redan tidigare tagits i ansprk.
This case serves to illustrate a significant shortcoming in the ability of the comprehensive guarantee provisions to protect the CommunityŐs financial interests. 
Detta fall fr illustrera en viktig brist i bestmmelserna fr samlad skerhet vad gller deras frmga att skydda gemenskapens ekonomiska intressen.
Under Article 360 of the amended provisions implementing the Community Customs Code, customs authorities may issue multiple copies of guarantee certificates, each of which may be used up to the limit of the guarantee and from any office of departure in the customs territory. 
Enligt artikel 360 i de ndrade till-lmpningsfreskrifterna fr gemenskapens tullkodex fr tullmyndigheterna utfrda flera exemplar av skerhetsintyget och vart och ett av dem kan anvndas upp till grnsen fr skerheten och frn vilket avgngskontor som helst inom tullomrdet.
This fact and the time lag in clearing existing transit operations effectively mean that the debts supposed to be covered by a guarantee may be many times greater than it. 
Detta faktum och den tidsfrdrjning som uppstr vid tullklareringen av pgende transiteringsfrfaranden innebr faktiskt att de skulder som egentligen skall tckas av en skerhet kan verstiga denna flera gnger.
The inevitable consequence is that in the event of a transit failure and subsequent default by the operator in paying his debts, the guarantor will only be liable for debts up to the limit set. 
Den oundvikliga fljden av detta blir att om transiteringen misslyckas och operatren sedan inte betalar sina skulder, r borgensmannen endast ansvarig fr skulderna upp till den faststllda grnsen.
Waiver of comprehensive guarantee in transit 25. 
Befrielse frn stllande av samlad skerhet vid transitering 25.
Member States may grant a waiver of the comprehensive guarantee to an operator under Community customs legislation (1) provided the operator meets the following conditions: The Court noted a transit case where the unlawful introduc-(1) Article 95 of Council Regulation (EEC) No 2913/92. 
Medlemsstaterna fr bevilja befrielse frn kravet att stlla samlad skerhet till personer som omfattas av gemenskapens tull-lagstiftning (1) frutsatt att dessa Revisionsrtten upptckte en transitering dr olaglig infrsel (1) Artikel 95 i rdets frordning (EEG) nr 2913/92.
(2) Article 95 of Council Regulation (EEC) No 2913/92. 
(2) Artikel 95 i rdets frordning (EEG) nr 2913/92.
C 70/8 EN Official Journal of the European Communities 10.3.2000 had not been received in any of these cases nor were the sums due made available to the Commission on their establishment. 
C 70/8 SV Europeiska gemenskapernas officiella tidning 10.3.2000 tidpunkten fr granskningen hade betalning inte erhllits i ngot fall och de frfallna beloppen hade inte heller stllts till kommissionens frfogande vid faststllandet.
It is clear that the grant of a guarantee waiver should be given only to those traders involved in transit operations who have displayed a willingness to abide by the provisions of the scheme. 
Det r uppenbart att befrielse frn att stlla skerhet endast skall beviljas operatrer som har visat sig villiga att flja transiteringssystemets regler.
The Court noted that proposals (1) have recently been made to make the granting of waiver dependent on traders meeting higher standards of reliability in the use of the transit procedure and in their cooperation with the customs authorities. 
Revisionsrtten noterade att frslag (1) nyligen lagts fram fr att gra beviljandet av befrielse frn att stlla skerhet beroende av att operatrerna uppfyller strngare krav p tillfrlitlighet vid utnyttjandet av transiteringsfrfarandet och i samarbetet med tullmyndigheterna.
Notification of potential transit debts to guarantors 31. 
Underrttelse om eventuella transiteringsskulder till borgensman 31.
Community customs legislation (2) provides that a guarantor shall not be required to honour his guarantee covering debts arising from undischarged transit operations if he is not notified of the potential debt within a period of 12 months from the date of registration of the operation. 
Enligt gemenskapens lagstiftning (2) skall en borgensman befrias frn sina frpliktelser fr tullskulder som uppstr vid ej avslutade transiteringsfrfaranden om denne inte underrttas om den eventuella skulden inom en period av tolv mnader frn den dag deklarationen registrerades.
The Court noted 10 cases, entered in the B accounts, where the customs authority failed to notify the guarantors within the prescribed period of potential liabilities of approximately ECU 200 000 under guarantees in place. 
Revisionsrtten observerade tio fall som infrts i B-bokfringen dr tullmyndigheten inom den freskrivna tidsperioden inte underrttat borgensmannen om eventuella skulder p cirka 200 000 ecu enligt stllda skerheter.
Another customs authority did not demand payment from a guarantor of an established debt of approximately ECU 330 000, entered in the B accounts, for an undischarged transit operation under a guarantee, because in its view although it had notified the guarantor within the prescribed time limit it had not determined the amount of the debt on time. 
En annan tullmyndighet begrde inte betalning frn en borgensman fr en faststlld skuld p cirka 330 000 ecu, som infrts i B-bokfringen fr ett oavslutat transiteringsfrfarande fr vilken skerhet stllts. Tullmyndigheten ansg nmligen att den visserligen underrttat borgensmannen inom den faststllda tidsperioden men inte faststllt skuldens storlek i tid.
In the CourtŐs view the own resources involved should have been entered in the A accounts and made available to the Commission as the amounts were guaranteed and not subject to challenge within the prescribed time limit. 
Revisionsrtten anser att de egna medlen i frga skulle frts in i A-bokfringen och tillhandahllits kommissionen eftersom skerhet hade stllts fr beloppen i frga och de inte bestridits inom den freskrivna tidsgrnsen.
As a consequence of this error or failure on the part of customs, the Member States in question should assume the financial consequences and make the established duties available without delay, independently of whether or not the debts will be recovered from the debtors or guarantors. 
Till fljd av detta fel eller misstag frn tullens sida borde medlemsstaten i frga ta p sig de ekonomiska konsekvenserna och tillhandahlla den faststllda skulden utan drjsml, oberoende av om skulderna kommer att kunna drivas in frn gldenren eller borgensmannen eller inte.
The Commission should charge interest to compensate for making payments available belatedly, which resulted from the administrative practice described above. 
Kommissionen borde pfra drjsmlsrnta fr att kompensera att betalningen tillhandahllits fr sent, vilket berodde p de ovan beskrivna administrativa frfarandena.
(1) Opinion of the Commission pursuant to Article 189b(2)(d) of the EC Treaty, on the European ParliamentŐs amendment to the CouncilŐs common position regarding the proposal for a European Parliament and Council Regulation (EC) amending Regulation (EEC) No 2913/92 establishing the Community Customs Code (transit) (COM(1999) 47 2 final). () Artice 374 of Commission Regulation (EEC) No 2454/93. Mutual assistance issues 33. 
1 () Kommissionens yttrande i enlighet med artikel 189b.2 d i EG-frdraget om Europaparlamentets ndring av rdets gemensamma stndpunkt betrffande frslaget till Europaparlamentets och rdets frordning (EG) om ndring av frordning (EEG) nr 2913/92 om inrttandet av 2 en tullkodex fr gemenskapen (transit) KOM(1999) 47 slutlig. () Artikel 374 i kommissionens frordning (EEG) nr 2454/93. msesidigt bistnd 33.