natgillin/translations-raw huggingface dataset:
Approximately 80 % of the control copies T5 showed that consignments were Customs sealed at departure without physical checks and were then Ń by definition Ń excluded from the population for possible substitution checks at various exit points of the Community. 
Omkring 80 % av kontrollkopiorna T5 visade att sndningar hade frseglats av tullen vid avfrden utan fysisk kontroll och drmed undantogs per definition frn den population som skulle kunna vara freml fr utbyteskontroller vid flera av gemenskapens utfrselstllen.
The CourtŐs audit found that seals affixed by Danish and Dutch consignors/exporters, authorised to affix seals themselves, gave rise to doubt at Customs offices of exit of the EU as these Ôcompany sealsŐ could not be clearly distinguished from ÔCustoms sealsŐ. 
Vid revisionsrttens granskning konstaterades att frseglingar som anbringas av danska och nederlndska avsndare som har tillstnd att sjlva anbringa frseglingarna gav upphov till oskerhet hos utfrseltullkontoret dr varorna frdes ut ur EU eftersom dessa ÓfretagsfrseglingarÓ inte tydligt kunde srskiljas frn ÓtullfrseglingarnaÓ.
As a result, many consignments are legitimately or inadvertently excluded from the population of consignments considered for substitution checks as the real value of the seal attached is unclear and may lead to the assumption that a physical check has already taken place. 
Till fljd av detta undantas mnga sndningar rttmtigt eller av misstag frn den population av sndningar som skall genomg utbyteskontroller eftersom det reella vrdet av den anbringade frseglingen r oklart och kan leda till antagandet att en fysisk kontroll redan har utfrts.
The Danish Customs authorities amended their rules of the use of seals from 1 February 2006 onwards to prevent any misunderstanding. 
De danska tullmyndigheterna ndrade sina regler om anvndandet av frseglingar frn och med den 1 februari 2006 fr att undvika missfrstnd.
26.10.2007 EN Official Journal of the European Union C 252/11 Minimum number of substitution checks and their scope 29. 
26.10.2007 SV Europeiska unionens officiella tidning C 252/11 Minimiantal utbyteskontroller och deras omfattning 29.
Legislation provides (1), as a general rule, that Customs offices of exit shall carry out at least one substitution check for each day on which consignments leave from the various exit points within the EU. 
I lagstiftningen faststlls (1) att utfrseltullkontoret som regel skall utfra minst en utbyteskontroll fr varje dag som sndningar avgr frn de olika utfrselstllena i EU.
The selection of consignments for checking should be carried out wherever possible in the light of a risk analysis. 
Urvalet av vilka sndningar som skall kontrolleras skall om mjligt gras p grundval av en riskanalys.
Different interpretations have been made of this Ôone per day ruleŐ. 
Det har gjorts olika tolkningar av denna Óen om dagen-regelÓ.
If consignments arrive every day for seven days for loading a ship departing on the seventh day, then in the United Kingdom, only one consignment will be checked. 
Om sndningar anlnder varje dag i sju dagar fr lastning av ett fartyg som avgr den sjunde dagen, kontrolleras i Frenade kungariket endast en sndning.
In contrast, if consignments leave the EU via a customs office on the border between Latvia and Russia every day for seven days, then seven substitution checks will be carried out. 
Om sndningar dremot lmnar EU via ett tullkontor p grnsen mellan Lettland och Ryssland varje dag i sju dagar grs sju utbyteskontroller.
This latter rule is also applied at ports in Belgium, Germany, France, Italy and the Netherlands. 31. 
Denna senare regel tillmpas ocks i hamnar i Belgien, Tyskland, Frankrike, Italien och Nederlnderna. nr sndningarna anlnder till det stlle dr de fysiskt frs ut ur EU.
Therefore consignments with broken, damaged or missing seals are not always identified and thus may escape specific substitution checks. 
Drfr identifieras inte alltid sndningar med brutna eller skadade frseglingar, eller som saknar frsegling, och dessa kan drmed undg srskilda utbyteskontroller.
Precisely to address this problem, French Customs have imposed a 2 % additional national check rate on sealing of consignments. 
Fr att frska lsa detta problem har den franska tullen kat den nationella frekvensen av kontroller av frseglingar p sndningar med 2 %.
Quality of substitution checks 34. 
Utbyteskontrollernas kvalitet 34.
In principle, substitution checks are visual checks that goods correspond to the accompanying documents. 
I princip r utbyteskontrollerna visuella kontroller av att varorna stmmer med de tfljande handlingarna.
The approach often found at the customs offices in the ports visited consisted of opening container doors and identifying only those goods which are immediately visible, so called Ôtail-gateŐ checks. 
Det frfarande som ofta konstaterades vid tullkontoren i de hamnar som besktes bestod i att man ppnade containerdrrar och endast identifierade de varor som omedelbart var synliga (ÓtailgateÓ-kontroller).
This was often due to the fact that no adequate facilities to unload are readily available particularly in small ports (e.g. Trieste, Dunkerque). 
Detta berodde ofta p att det inte finns lttillgngliga lmpliga lokaler fr lossning, i synnerhet inte i sm hamnar (t.ex. Trieste och Dunkerque).
Best practice was found at Customs offices on the eastern borders of the EU where checks on consignments in canvas topped trucks were thorough. 
Det bsta tillvgagngssttet ptrffades vid tullkontor lngs EU:s stra grnser, dr det gjordes grundliga kontroller av sndningar i kapellastbilar.
Follow-up of irregularities detected during substitution and specific substitution checks 35. 
Uppfljning av oriktigheter som upptckts vid utbyteskontroller och srskilda utbyteskontroller 35.
Customs offices of exit must inform the paying agencies in the Member States concerned of irregularities detected by substitution checks and may request details of follow up action taken. 
Utfrseltullkontoren skall informera utbetalningsstllet i den berrda medlemsstaten om oriktigheter som upptckts vid utbyteskontroller och kan begra detaljerade uppgifter om uppfljningstgrder som vidtagits.
Irregularities have been communicated by Danish, Latvian, Polish and Slovenian Customs of exit to the responsible paying agencies in other Member States. 
Oriktigheter har meddelats av danska, lettiska, polska och slovenska utfrseltullkontor till de ansvariga utbetalningsstllena i andra medlemsstater.
However, in the majority of cases they have received no feedback on follow up action despite requesting such information. 
I de flesta fallen har de dock inte ftt ngon respons om uppfljande tgrder trots att sdan information har begrts.
A particular problem was found at the Danish Customs office of Aalborg. 
Ett srskilt problem ptrffades vid det danska tullkontoret i lborg.
Checks carried out by this office revealed a high incidence of missing seals at the point of exit from the EU. 
Vid kontroller som utfrdes av detta tullkontor ptrffades ett stort antal sndningar som saknade frsegling vid den plats dr varorna frdes ut ur EU.
However, instead of carrying out the required specific substitution checks, the office refused to certify that the goods had left the EU territory on the grounds that it was unable to establish the identity of the goods because the seals were missing. 
I stllet fr att gra de srskilda utbyteskontroller som krvs vgrade kontoret att intyga att varorna hade lmnat EU:s territorium av det sklet att kontoret inte kunde faststlla varornas identitet eftersom frseglingen saknades.
Between August 2004 and February 2006 this office informed paying agencies in the other Member States that it could not certify exit from the EU of 280 (3) consignments because the seals had been (3) For 2005, the total population eligible for a substitution check was Ô1 482Ő. 
Mellan augusti 2004 och februari 2006 informerade detta kontor utbetalningsstllen i andra medlemsstater att det inte kunde intyga utfrsel frn EU av 280 (3) sndningar eftersom (3) Den totala populationen dr utbyteskontroller kunde komma i frga var Ó1 482Ó r 2005.
C 252/12 EN Official Journal of the European Union 26.10.2007 removed. Replies were only received in two cases (1) out of the 280 communicated. 
C 252/12 SV Europeiska unionens officiella tidning 26.10.2007 frseglingarna hade avlgsnats. Man fick endast svar i tv fall (1) av de 280 som meddelats.
According to Danish Customs, paying agencies in France, Greece, Italy and Spain have not replied to any communication sent by the Danish authorities. 
Enligt den danska tullen har utbetalningsstllena i Frankrike, Grekland, Italien och Spanien inte svarat p ngot meddelande som de danska myndigheterna skickat.
In 17 similar cases relating to exports originating in Denmark, Customs Aalborg sent the information to the Danish paying agency and export refunds were subsequently withdrawn. 
I 17 liknande fall som gllde export med ursprung i Danmark skickade tullen i lborg informationen till det danska utbetal-ningsstllet, och exportbidragen drogs drefter tillbaka.
The problem can be illustrated by a case where a set of 30 authorised company seals was found by Danish Customs in the cabin of a truck. 
Ett exempel p detta problem r ett fall dr den danska tullen ptrffade 30 godknda fretagsfrseglingar i en lastbils-hytt.
The seals should have only been affixed at the point of loading in France, as security against substitution in transit, but were clearly freely available. 
Frseglingarna skulle ha anbringats vid lastningsstllet i Frankrike, som skerhet mot utbyte under transiten, men lg fritt tillgngliga.
Confirmation of exit from the EU 39. 
Bekrftelse av utfrsel frn EU 39.
One of the key elements for proving the entitlement to export refunds is the confirmation that the goods have left the customs territory of the Community. 
En av nyckelfaktorerna nr det gller att bevisa att exportbidrag r berttigade r bekrftelsen av att varorna har lmnat gemenskapens tullomrde.
For all goods exported, either the export declaration itself or a document which accompanies the consignment in transit (T5 control copy) must be stamped and signed by national authorities (Customs) confirming the exit of the goods. 
Fr alla varor som exporteras mste antingen sjlva exportdeklarationen eller en handling som tfljer sndningen i transit (kontrollkopian T5) stmplas och undertecknas av de nationella myndigheterna (tullen) som en bekrftelse p att varorna har frts ut.
In the United Kingdom, the responsibility for the confirmation of the exit of the goods, for goods exported in containers by sea, has been given to shipping agents and/or port operators. 
I Frenade kungariket har ansvaret fr bekrftelse av att varorna har frts ut, nr det gller varor som exporteras sjvgen i containrar, verlmnats till speditrer och/eller hamnoperat-rer.
Legislation requires that such confirmation is made by the Ôcom-petent authoritiesŐ (2). 
Enligt lagstiftningen krvs det att en sdan bekrftelse grs av Óde behriga myndigheternaÓ (2).
Shipping agents and port operators cannot be considered as such. 
Speditrer och hamnoperatrer kan inte anses vara behriga myndigheter.
The procedures seen in the United Kingdom give rise to the risk (1) Danish Customs did not confirm the exit and informed the Belgium paying agency (BIRB) about the results of the substitution check in October 2004. 
Vid kontroller av detta (1) 1) Den danska tullen bekrftade inte utfrseln och informerade det belgiska utbetalningsstllet (BIRB) om resultaten av utbyteskontrollen i oktober 2004.
However, BIRB paid the export refund of some 3 200 euro for sugar, based on a proof of arrival from Norway and informed Danish Customs about the decision taken in August 2005. 
BIRB betalade dock exportbidraget p ca 3 200 euro fr socker, baserat p ett ankomstbevis frn Norge och informerade den danska tullen om det beslut som fattades i augusti 2005.
In June 2005, Danish Customs refused to certify the exit of the goods as they were not able to establish the identity because of the seal missing affixed at departure in Germany. 
2) I juni 2005 vgrade den danska tullen att attestera utfrsel av varorna eftersom de inte kunde faststlla identiteten p grund av att den frsegling som anbringas vid avfrden frn Tyskland saknades.
In September 2005, the German paying agency (HZA Hamburg-Jonas) refused to pay export refunds of some 21 800 euro for the container of butter to Norway. 
I september 2005 vgrade det tyska utbetalningsstllet (HZA Hamburg-Jonas) att betala exportbidrag p omkring 21 800 euro fr en container med smr till Norge.
The Dutch exporter lodged an appeal against that decision. 
Den nederlndska exportren verklagade detta beslut.
The case is still pending before the Finanzgericht Hamburg as per end of January 2007. 
Fallet var nnu inte avgjort i Finanzgericht Hamburg i slutet av januari 2007.
(2) Commission Regulation (EC) No 800/1999 (OJ L 102, 17.4.1999, p. 
(2) Artikel 9.1 a i kommissionens frordning (EG) nr 800/1999 (EGT L 102, 17.4.1999, s.
11), Article 9(1)(a): ÔWhere the T5 control copy or the national document proving that the products have left the customs territory of the Community has been endorsed by the competent authorities, the products ...Ő. that the wrong date of exit is confirmed and further, given the lack of cross checks to commercial documentation, that exit is confirmed for goods that do not correspond to those declared. 
11): ÓOm kontrollexemplaret T5, eller det nationella dokument som visar att produkterna har lmnat gemenskapens tullomrde, har attesterats av de behriga myndigheterna fr de berrda produkterna inte (...).Ó system som tullen i Frenade kungariket utfrde konstaterades att 21 % av de 913 kontrollerade anskningarna innehll felaktiga uppgifter om utfrseldatum.
Where goods are exported by sea, Community provisions foresee a complicated range of possibilities as to which Customs office is responsible for confirming the exit from the EU and for the substitution check depending on whether or not the sea transport (shipping service) is authorised by Customs as a ÔregularŐ or recognised as a Ônon-regularŐ one. 
Nr varorna exporteras sjvgen faststlls det i gemenskapsbestmmelserna en komplicerad rad mjligheter nr det gller vilket tullkontor som har ansvar fr att bekrfta utfrsel frn EU och utfra utbyteskontroller beroende p om tullen ser sj-transporten (sjfartslinjen) som ÓreguljrÓ eller Óicke reguljrÓ.
Goods shipped on regular shipping lines are those on vessels which ply only between ports within the customs territory of the Community. 
Varor som skeppas p reguljra sjfartslinjer r de som fraktas p fartyg som endast gr mellan hamnar inom gemenskapens tullomrde.
The audit found that certain consignments may escape substitution checks at the final point of exit from the EU. 
Vid granskningen konstaterades att vissa sndningar kan undg utbyteskontroller p det stlle dr varorna slutligen frs ut ur EU.
For example, where they are transported by sea between Member States using ÔregularŐ shipping lines prior to being subsequently transported overland to an EU frontier point. 
Till exempel nr de transporteras sjvgen mellan medlemsstater p reguljra sjfartslinjer innan de drefter transporteras landvgen till en EU-grnsstation.
This may lead to exit being confirmed at a point that is not the actual point of exit from the customs territory of the Community giving rise to the risk that incorrect exit dates are confirmed and that goods for which entitlement to refunds has been certified could be then reintroduced to EU territory (see Illustrations 2 and 3). 
Detta kan leda till att utfrseln bekrftas p ett stlle som inte r det faktiska stlle dr varorna frs ut ur gemenskapens tullomrde, vilket innebr en risk fr att felaktiga utfrseldatum bekrftas och att varor vilkas bidragsberttigande har intygats kan terinfras till EU:s territorium (se illustrationerna 2 och 3).
Results of physical checks and their context 43. 
Resultat av fysiska kontroller samt det sammanhang kontrollerna utfrs i 43.
Member States are required to report the incidence of irregularities detected by physical checks on export refunds. 
Medlemsstaterna skall rapportera frekomsten av oriktigheter som upptckts genom fysiska kontroller av exportbidrag.
Table 4 shows the values of irregularities detected by physical checks and reported to OLAF (3) from 2000 to 2005. 
I tabell 4 framgr vrdet av de oriktigheter som upptcktes genom fysiska kontroller och rapporterades till OLAF (3) 2000Đ2005.
The total was 3,5 million euro. 
Totalbeloppet var 3,5 miljoner euro.
In this context it should be noted that irregularities related to export refunds, detected by all methods over the last five years, amounted to 98,6 million euro. 
Hr skall ppekas att oriktigheter som gller exportbidrag som upptckts genom samtliga metoder under de senaste fem ren uppgr till 98,6 miljoner euro.
This represented some 16 % of the total of all irregularities related to agriculture reported to OLAF during that period whilst the export refund share of all agricultural spending was 8,6 %. Therefore, although Member States carry out the physical checks in the required numbers, the results in terms of value of irregularities detected is relatively small. 
Detta utgjorde omkring 16 % av det totala antal oriktigheter med jordbruksanknytning som rapporterats till OLAF under denna period, medan andelen exportbidrag av de totala jordbruksutgifterna var 8,6 %. ven om medlemsstaterna utfr det antal fysiska kontroller som krvs r drfr resultaten i frga om vrdet av de upptckta oriktigheterna relativt sm.
(3) European Anti-Fraud Office. 
(3) Europeiska byrn fr bedrgeribekmpning.
26.10.2007 EN Official Journal of the European Union C 252/13 Member State BE DK DE IE 2000 173 999 272 941 2001 66 723 91 724 99 239 14 347 2002 40 875 2003 64 191 2004 63 088 2005 57 129 63 309 (in euro) Total Table 4 Values of irregularities detected by physical checks and reported to OLAF Amounts of reported irregularities based upon a physical check under Regulation (EEC) No 386/90 152 451 89 706 62 974 7 309 212 440 0 228 918 551 880 674 326 105 699 28 378 EL 0 ES FR IT LU 0 447 637 120 226 93 026 567 863 675 535 45 409 55 887 135 144 13 258 311 035 8 351 80 443 23 800 NL AT PT FI 0 SE 0 UK 0 EU-15 1 060 325 493 616 438 305 549 164 524 450 291 612 3 357 472 CZ 0 EE 0 CY 18 327 18 327 LV 0 LT 18 576 18 576 HU 0 MT 0 PL 8 671 50 914 59 585 SI 0 SK 0 165 748 4 300 4 031 13 931 22 481 108 139 4 662 4 021 90 616 22 982 41 685 25 246 108 139 320 942 78 761 EU-10 Total 1 060 325 493 616 438 305 Source: OLAF irregularities database as per December 2006. 
26.10.2007 SV Europeiska unionens officiella tidning C 252/13 Medlemsstat 2000 2001 2002 2003 2004 2005 (i euro) Totalt Tabell 4 Vrdet av oriktigheter som ptrffats genom fysiska kontroller och som rapporterats till OLAF Belopp fr rapporterade oriktigheter baserat p fysiska kontroller enligt frordning (EEG) nr 386/90 BE DK 173 999 DE 272 941 IE EL 0 66 723 91 724 99 239 14 347 40 875 152 451 89 706 62 974 64 191 7 309 212 440 0 63 088 28 378 57 129 63 309 228 918 551 880 674 326 105 699 ES FR IT LU 0 447 637 120 226 93 026 567 863 675 535 45 409 55 887 135 144 13 258 311 035 8 351 80 443 23 800 NL AT PT FI 0 SE 0 UK 0 EU-15 1 060 325 493 616 438 305 549 164 524 450 291 612 3 357 472 CZ 0 EE 0 CY 18 327 18 327 LV 0 LT 18 576 18 576 HU 0 MT 0 PL 8 671 50 914 59 585 SI 0 SK 0 165 748 4 300 4 031 13 931 22 481 108 139 4 662 4 021 90 616 22 982 41 685 25 246 108 139 320 942 78 761 EU-10 Totalt 1 060 325 493 616 438 305 Klla: OLAF:s databas ver oriktigheter per december 2006.
The rate of reported irregularities expressed as a percentage of the value of the declarations checked (where this information has been supplied by Member States) is also relatively small. 
Omfattningen av de rapporterade oriktigheterna uttryckt som en procentandel av vrdet av de kontrollerade deklarationerna (dr sdan information har lmnats av medlemsstaterna) r ocks relativt liten.
According to the Member States annual reports 2005 the overall rate of reported irregularity found by physical checks is 0,2 % of the export refund amounts checked (1). 
Enligt medlemsstaternas rsrapporter 2005 utgr den totala omfattningen av rapporterade oriktigheter som upptcks via fysiska kontroller 0,2% av de kontrollerade exportbidragsbeloppen (1).
If the value of irregularities detected by physical checks are compared to those found by other methods then the relatively low rate of detection may be demonstrated. 
Om man jmfr vrdet av de oriktigheter som pvisats genom fysiska kontroller med det som upptcks genom andra metoder kan man pvisa den relativt lga upptcktsgraden.
Table 5 is a comparison (1) Article 11 reports under Regulation (EC) No 2090/2002 by Member States and summary report by the Commission as per 17 November 2006. 
I tabell 5 finns en jmfrelse mellan vrdet av de oriktigheter som (1) Rapporter per medlemsstat i enlighet med artikel 11 i frordning (EG) nr 2090/2002 och kommissionens sammanfattande rapport per den 17 november 2006.
8 671 87 817 96 488 549 164 533 121 379 429 3 453 960 of the value of irregularities, as reported to OLAF, detected by physical checks and those detected by ex post checks (2) of commercial records. 
8 671 87 817 96 488 549 164 533 121 379 429 3 453 960 rapporterats till OLAF och som upptckts via fysiska kontroller och dem som upptckts genom efterhandskontroller (2) av affrs-handlingar.
The result (a ratio of 11 to 1 in favour of ex post checks) suggests that ex post checks, carried out after the physical export has taken place, have to date proved the more effective instrument in the detection of irregularities. Whilst only some types of irregularities detected by physical checks can be found by ex-post checks, both of which are indispensable to the overall control process, these figures nevertheless may suggest that the physical and substitution checks could be better targeted. 
Resultatet (frhllandet r 11Đ1 till frmn fr efter-handskontrollerna) tyder p att efterhandskontrollerna, som utfrs efter det att den fysiska exporten har gt rum, hittills har visat sig vara ett effektivare instrument nr det gller att upptcka oriktigheter. ven om endast vissa slags oriktigheter som upptcks genom fysiska kontroller kan pvisas vid efterhandskontroller, bda kontrolltyperna r ndvndiga i den vergripande kontrollprocessen, kan dock dessa siffror tyda p att de fysiska kontrollerna och utbyteskontrollerna skulle kunna vara bttre mlinriktade.
(2) Under Council Regulation (EEC) No 4045/89 of 21 December 1989 on scrutiny by Member States of transactions forming part of the system of financing by the Guarantee Section of the European Agricultural Guidance and Guarantee Fund (OJ L 388, 30.12.1989, p. 
(2) I enlighet med rdets frordning (EEG) nr 4045/89 av den 21 december 1989 om medlemsstaternas granskning av de transaktioner som utgr en del av systemet fr finansiering genom garantisektionen vid Europeiska utvecklings-och garantifonden fr jordbruket (EGT L 388, 30.12.1989, s.