natgillin/translations-raw huggingface dataset:
Physical checks, carried out by the Customs services, are designed to verify that the goods correspond in description, quality and quantity with the export declaration. 
Fysiska kontroller, som utfrs av tullmyndigheterna, syftar till att verifiera att varorna motsvarar exportdeklarationen i frga om beskrivning, kvalitet och kvantitet.
Where this cannot be done visually (as in the case of dairy or meat products, or processed products, for example) the goods are sampled for subsequent laboratory analysis. 
Nr detta inte kan gras visuellt (till exempel nr det gller mjlk-eller kttprodukter eller bearbetade produkter) tas stickprover p varorna fr laboratorieanalys.
Physical checks can be carried out at inland loading places (usually commercial premises), at inland Customs offices or at points of exit from the EU territory. 
Fysiska kontroller kan utfras vid lastningsplat-ser inne i lnderna (vanligtvis kommersiella lokaler), vid tullkontor inne i lnderna eller p det stlle dr varorna frs ut frn EU:s territorium.
In addition, substitution checks comprise a visual check that goods certified as leaving the EU are the same as those originally loaded and declared. 
Dessutom omfattar utbyteskontrollerna en visuell kontroll av att de varor som enligt intyg frs ut ur EU r desamma som de som ursprungligen lastades och deklarerades.
They are carried out at the points of exit from the EU. 
Kontrollerna grs p den plats dr varorna frs ut ur EU.
Annexprovides a general overview of how the system works. 
I bilagan ges en vergripande beskrivning av hur systemet fungerar.
(1) OJ L 42, 16.2.1990, p. 
(1) EGT L 42, 16.2.1990, s.
C 252/6 EN Official Journal of the European Union 26.10.2007 9. 
C 252/6 SV Europeiska unionens officiella tidning 26.10.2007 9.
The audit was carried out from 2004 to 2006 at the Commission and in 11 Member States: Belgium, Denmark, Germany, France, Italy, Latvia (1), Hungary (1), the Netherlands, Poland (1), Slovenia (1) and the United Kingdom. 
Frankrike, Italien, Lettland (1), Ungern (1), Polen (1), Slovenien (1) och Frenade kungariket.
OBSERVATIONS Do Member States carry out physical and substitution checks of export refund consignments as required by the Regulations? 
IAKTTAGELSER Nederlnderna, Utfr medlemsstaterna fysiska kontroller och utbyteskontroller av exportbidragssndningar i enlighet med vad som faststlls i frordningarna?
Numbers of physical checks carried out and means of selection 10. 
Antal fysiska kontroller som utfrts och urvalsstt 10.
Member States are required to carry out physical checks on 5 % of all export declarations by product sector, excluding those of low value or quantity (of less than 200 euro or less than a specified weight depending on the product). 
Medlemsstaterna skall utfra fysiska kontroller av 5 % av alla exportdeklarationer per produktsektor, med undantag av deklarationer omfattande lgt vrde eller liten kvantitet (mindre n 200 euro eller under en specifik vikt beroende p vilken produkt det gller).
They can vary the percentages per product sector if they select the consignments for physical checks by means of a risk analysis. 
De kan variera procentsatserna per produktsektor om de anvnder riskanalys fr att vlja ut vilka sndningar som skall kontrolleras fysiskt.
However, the overall rate of 5 % of declarations to be checked should still be maintained. 
Den generella procentsatsen 5 % fr deklarationer som skall kontrolleras skall dock uppfyllas.
The Commission has defined a wide range of criteria to be taken into account in the risk analysis including i.a. the characteristics and value of the products, nature of the trade, reliability of exporters etc (2). 
Kommissionen har definierat en mngd olika kriterier som skall beaktas i riskanalysen, bland annat produkternas knnetecken och vrde, vilken sorts handel det gller, exportrernas plitlighet osv (2).
Risk analysis is officially applied as laid down in the regulations in seven Member States (Denmark, Germany, Ireland, France, Austria, Sweden and the United Kingdom). 
Riskanalysen tillmpas officiellt i enlighet med frordningarna i sju medlemsstater (Danmark, Tyskland, Irland, Frankrike, sterrike, Sverige och Frenade kungariket).
The other Member States apply the rule that 5 % of the declarations are to be checked for each product sector, the declarations being then chosen either by reference to risk criteria not recognised under the regulation or on random basis. 
De vriga medlemsstaterna tillmpar regeln att 5 % av deklarationerna skall kontrolleras fr varje produktsektor, och deklarationerna vljs ut antingen utifrn riskkriterier som inte nmns i frordningen eller slumpmssigt.
In the period covered by the CourtŐs audit, Member States had respected the requirements relating to the 5 % requirement of physical checks to be carried out. 
Under den period som revisionsrttens granskning omfattade hade medlemsstaterna respekterat kraven p att fysiska kontroller av 5 % skall utfras.
In the Member States visited where risk analysis had been formally adopted, the criteria defined by the Commission had largely been followed. 
I de medlemsstater som besktes dr riskanalysen hade antagits formellt hade de kriterier som faststllts av kommissionen fljts i stor utstrckning.
(1) Audits only in relation to substitution checks. 
(1) Endast granskningar avseende utbyteskontroller.
(2) Commission Regulation (EC) No 3122/94 of 20 December 1994 laying down criteria for risk analysis as regards agricultural products receiving refunds (OJ L 330, 21.12.1994, p. 
(2) Kommissionens frordning (EG) nr 3122/94 av den 20 december 1994 om kriterier fr riskanalys vad avser jordbruksprodukter som berttigar till exportbidrag (EGT L 330, 21.12.1994, s.
Where risk analysis is applied the Commission provides that for Non-Annex I (processed products) (3), Member States may reduce checks to a level of 0,5 % of the declarations, as these represent a lower risk. 
Om riskanalys tillmpas faststller kommissionen att medlemsstaterna kan minska kontrollerna till 0,5 % av deklarationerna nr det gller produkter som inte ingr i bilaga 1 (bearbetade produkter) (3) eftersom dessa utgr en lgre risk.
Where no risk analysis is applied (i.e. in the other 18 Member States), 5 % of all these low risk declarations continued to be checked. 
Om riskanalys inte tillmpas (det vill sga i de vriga 18 medlemsstaterna) kontrollerades ven 5 % av alla dessa lgriskdeklarationer.
However, for both options (risk analysis or 5 % per product sector) the review of data concerning physical checks revealed a high incidence of checks on low export refund value declarations (of less than 200 euro). 
I bda fallen (riskanalys eller 5 % per produktsektor) avsljade dock granskningen av uppgifterna om de fysiska kontrollerna en hg frekomst av kontroller av exportbidragsdekla-rationer som omfattade lgt vrde (under 200 euro).
To make better use of the inspection possibilities, export declarations involving small quantities of products or a low amount of refund should be disregarded when calculating the minimum rates of checks unless there is a risk of fraud or abuse. 
Fr att bttre utnyttja inspektionsmjligheterna br man inte fsta avseende vid exportdeklarationer som omfattar sm produktkvantiteter eller lga bidragsbelopp nr man rknar ut miniminiverna fr kontroller, om det inte freligger risk fr bedrgeri eller missbruk.
The Court found that low value items were not always selected on this basis. 
Revisionsrtten fann att lgvrdessndningar inte alltid valdes ut p denna grund.
Table 2 shows the incidence of checks on low value declarations reported by Member States in the CATS database (4), for the 2005 calendar year. 
I tabell 2 nedan visas frekomsten av kontroller av lgvrdesdeklarationer, som rapporterats av medlemsstaterna i CATS-databasen (4) fr kalenderret 2005.
Between 6 % and 13 % of all checks carried out were for such low value items. 
Mellan 6 % och 13 % av alla kontroller gllde sdana lgvrdessndningar.
Further analysis shows that these checks represent only 0,1 % of the value of exports checked. 
En ytterligare analys visar att dessa kontroller endast representerar 0,1 % av vrdet av de kontrollerade exporterna.
(3) Non-Annex I goods. Export refunds are paid on basic products such as cereals, sugar, milk and butter when they are used in the manufacture of products such as spirit drinks, dairy preparations, pastry, cakes and other sugar confectionery. 
(3) Varorsomintetasuppibilaga1.Exportbidragbetalasfrbasproduk-ter som spannml, socker, mjlk och smr nr de anvnds i tillverkningen av produkter som spritdrycker, mjlkpreparat, konditorivaror, kakor och andra sockerkonfektyrer.
(4) The CourtŐs analysis of the CATS database shows between 26 760 and 29 953 checks for the calendar year 2005, whilst Article 11 reports by Member States gave the number of physical checks as: EU-15: 31 003, EU-25: 36 249. 
(4) Revisionsrttens analys av CATS-databasen visar p mellan 26 760 och 29 953 kontroller kalenderret 2005, medan medlemsstaternas rapporter enligt artikel 11 angav fljande antal fysiska kontroller: EU-15: 31 003 och EU-25: 36 249.
26.10.2007 EN Official Journal of the European Union C 252/9 checked. 
26.10.2007 SV Europeiska unionens officiella tidning C 252/9 16.
Even though Member States complied with the 5 % minimum checks, many undertook a greater number of checks on low value items mainly due to different interpretations of the legislation. 
Medlemsstaterna uppfyllde visserligen femprocentskontrollerna, men mnga utfrde ett strre antal kontroller av lg-vrdessndningar, frmst p grund av olika tolkningar av lagstiftningen.
These low value items were included in the calculation of the 5 % minimum population for checking when they should have properly been excluded. 
Dessa lgvrdessndningar ingick i berkningen av den population om minst 5 % som skulle kontrolleras, men egentligen skulle de inte ha ingtt i den.
This resulted in a greater number of checks being carried out than the minimum laid down in the regulations. 
Detta ledde till att ett strre antal kontroller utfrdes n det minimum som faststlls i frordningarna.
Table 2 shows that between 1 500 and 3 800 checks were carried out on consignments that should have been excluded. 
Av tabell 2 framgr att mellan 1 500 och 3 800 kontroller utfrdes av sndningar som inte borde ha tagits med.
In order to promote a more efficient and effective use of Customs resources an option could be to increase the de minimis value of consignments required to be considered for the minimum population and subsequently checked (see paragraphs 19 to 21 on Cost Benefit). 
Fr att frmja ett mer effektivt och ndamlsenligt anvndande av tullens resurser skulle en mjlighet vara att ka det minimivrde p sndningar som krvs fr att sndningarna skall anses ing i minimipopulationen och drmed kontrolleras (se punkterna 19Đ21 om lnsamhet nedan).
Increasing the minimum value for which declarations are considered for physical checks could result in a significant reduction in the number of items to be Table 3 Member State Hungary Latvia Poland Slovenia Number % Number % 1 3 17 35 154316 33 7 20 7 14 12 34 9 18 35 100 49 100 Export refunds value (euro) Number % Number % 0-200 25 46 NAI or similar 11 20 0 0 11 34 7 22 14 44 32 100 201-4000 >4000 9 17 9 17 Total 54 100 NAI: Non Annex I. NB: The Hungarian authorities carried out 100 % checks on all vessels passing the Hungarian Ń Serbian boarder. 
Tabell 3 Analys av vrdet p sndningar som undergtt utbyteskontroller vid EU:s stra grnser, granskade av revisionsrtten mellan den 1 maj 2004 och den 30 september 2005 Medlemsstat Exportbidragsvrde (euro) Ungern Lettland Polen Slovenien 0Đ200 25 IBI eller liknande 11 201Đ4000 9 >4000 9 Totalt 54 46 0 0 1 3 17 201134154316 17 7 22 7 20 7 17 14 44 12 34 9 100 32 100 35 100 49 Antal % Antal % Antal % Antal % 35 33 14 18 100 IBI: Ingr inte i bilaga I. Anm: De ungerska myndigheterna utfrde hundraprocentiga kontroller av alla fartyg som passerade grnsen mellan Ungern och Serbien.
It changes the relative weight of checks performed under euro 200 significantly. 
Detta frndrar p ett vsentligt stt den relativa betydelsen av de kontroller som gjorts av sndningar omfattande ett vrde p under 200 euro.
Cost of checks carried out 19. 
Kostnaden fr de kontroller som utfrts 19.
Where consignments are presented for export at Customs offices of exit (a situation mainly seen in the United Kingdom and at certain French ports), the cost to the trade for the execution of physical checks may vary between 120 and 400 euro depending on local circumstances. 
Nr sndningar gr p export frn utfrseltullkontor (vanligast frekommande i Frenade kungariket och vissa franska hamnar) kan handelns kostnad fr utfrandet av de fysiska kontrollerna variera frn 120 till 400 euro beroende p de lokala omstndigheterna.
These costs comprise the movement of containers in, or from, the port area to appropriate unloading places and the labour involved in unloading and reloading the containers (see Box 1). 
Dessa kostnader inbegriper frflyttningar av containrar i eller frn hamnomrdet till lmpliga lossningsplatser och det arbete som det innebr att lossa och lasta om containrarna (se ruta 1).
Box 1 A United Kingdom exporter decided to forgo his export refund claim for 293,28 euro, as it would have required 51 container moves to make the container available for physical check, chargeable to the exporter, which would, in addition, have delayed the departure of the vessel by 5 hours. 
Ruta 1 En exportr i Frenade kungariket beslutade att avst frn sin anskan om exportbidrag p 293,28 euro eftersom det skulle ha krvts 51 containerfrflyttningar fr att gra den aktuella containern tillgnglig fr fysisk kontroll, en kostnad som exportren skulle st fr, vilket dessutom skulle ha frsenat fartygets avfrd med fem timmar.
Two of the Member States visited, Germany and Italy (1), charge the exporter for the physical check. 
Tv av de medlemsstater som besktes, Tyskland och Italien (1), debiterar exportren fr de fysiska kontrollerna.
The cost for a one hour intervention at the loading place is approximately 180 euro. 
Kostnaden fr en timmes insats p lastningsstllet r ca 180 euro.
As can be seen above the cost of the check may exceed the value of refunds paid, providing evidence that checks on declarations attracting a low value of refunds are not cost effective. 
Ssom framgr av ovanstende kan kostnaden fr kontrollen verskrida vrdet av de utbetalda bidragen, vilket bevisar att kontroller av deklarationer som betingar ett lgt bidragsvrde inte r kostnadseffektiva.
(1) French Customs charge the exporter if clearance of the goods is requested outside official opening hours of the Customs office. 
(1) Franska tullen debiterar exportren om klarering av varorna begrs utanfr tullkontorets officiella ppettider.
C 252/10 EN Official Journal of the European Union 26.10.2007 Prior warning of checks 22. 
C 252/10 SV Europeiska unionens officiella tidning 26.10.2007 Frhandsunderrttelse om kontroller 22.
Community Regulations clearly stipulate that physical checks should be conducted frequently and without prior warning and that physical checks for which the exporter has received express or tacit prior warning shall not count toward the minimum required number of checks. Failure to comply with these requirements would normally be regarded by the Commission as a failure in carrying out a key control and be subject to a potential correction for the Member State concerned. 
I gemenskapsfrordningarna faststlls tydligt att fysiska kontroller skall utfras ofta och oanmlt och att fysiska kontroller som exportren uttryckligen eller antydningsvis har blivit underrttad om inte skall rknas in i det minimiantal kontroller som krvs. Om dessa krav inte uppfylls ser kommissionen det i normala fall som att man har misslyckats med att utfra nyckelkontroller, och det leder till en eventuell korrigering fr den berrda medlemsstaten.
Physical checks, when carried out at the place of loading, which are often the exporters own premises-were judged by the Court to be predictable to a significant extent in several Member States: Belgium, Denmark, Germany, France, Italy, Netherlands, and the United Kingdom. 
Fysiska kontroller som utfrs p lastningsplatsen, vilken ofta r exportrernas egna lokaler, bedmdes av revisionsrtten vara i hg grad frutsgbara i flera medlemsstater: Belgien, Danmark, Tyskland, Frankrike, Italien, Nederlnderna och Frenade kungariket.
The Court observed that the arrival of the officials before loading of the goods commenced was standard practice. 
Revisionsrtten gjorde iakttagelsen att det var allmn praxis att tjnstemnnen anlnde innan lastningen av varorna pbrjades.
Checks that commence systematically before the start of loading are tantamount to a tacit warning of the check in that, if the customs officer does not arrive prior to commencement of loading the trader will know that the consignment will not then be physically checked. 
Kontroller som systematiskt inleds innan lastningen pbrjas r detsamma som en underfrstdd underrttelse om kontrollen p det sttet att om tulltjnstemannen inte anlnder innan lastningen pbrjas vet handlaren att sndningen inte kommer att kontrolleras fysiskt.
The risk is that non-eligible products or insufficient products will then be loaded and a refund claimed to which the trader is not entitled. 
Risken r d att varor som inte berttigar till std eller ett otillrckligt antal varor lastas och att bidrag begrs som exportren inte r berttigad till.
This effectively negates the purpose and effectiveness of the check. 
Detta gr i sjlva verket stick i stv med kontrollens syfte och ndamlsenlighet.
High value bulk consignments 24. 
Bulksndningar med hgt vrde 24.
Bulk goods, mainly cereals and sugar, are usually exported by shipload to a single destination. 
Bulkvaror, frmst spannml och socker, exporteras vanligen p fartyg till en enda bestmmelseort.
Each shipload can represent a very high value in terms of export refunds (Example: 6 700 tonnes of white sugar to Tunisia was worth 3,4 million euro as at end of 2003). 
Varje fartygslast kan betinga ett mycket hgt exportbidragsvrde (exempel: 6 700 ton vitsocker som exporterades till Tunisien var vrt 3,4 miljoner euro i bidrag i slutet av 2003).
However, for administrative reasons, linked to export licences, the exporter frequently has to submit a number of export declarations covering the whole consignment. 
Av administrativa orsaker som har med exportlicenser att gra mste dock exportren ofta lmna in ett antal exportdeklarationer som tcker hela sndningen.
Whilst this approach is not in contravention of current legislation, the physical checks currently carried out have a diluted effect as they only cover a part of the whole shipload, thereby reducing the effectiveness of the check (see Box 2). 
Detta frfarande strider visserligen inte mot gllande lagstiftning, men de fysiska kontroller som fr nrvarande utfrs har en frsvagad effekt eftersom de endast tcker en del av hela fartygslasten, vilket gr kontrollen mindre ndamlsenlig (se ruta 2).
Box 2 An exporter submitted six export declarations for 1 147 tonnes of white sugar to be loaded on one ship for export to Libya in July 2006 (total export refund value: 268 600 euro). 
Ruta 2 En exportr lmnade in sex exportdeklarationer fr 1 147 ton vitsocker som skulle lastas p ett fartyg fr export till Libyen i juli 2006 (totalt exportbidragsvrde: 268 600 euro).
One declaration of 200 tonnes was selected for a physical check (export refund value: 46 840 euro). 
En deklaration p 200 ton valdes ut fr fysisk kontroll (exportbidragsvrde: 46 840 euro).
United Kingdom Customs observed part of the 200 tonnes being loaded onto the vessel. 
Tullen i Frenade kungariket iakttog nr en del av dessa 200 ton lastades p fartyget.
The physical examination started at 06:20 h and finished at 07:10 h. 
Den fysiska granskningen inleddes kl. 06:20 och avslutades kl. 07:10.
Sealing of means of transport and substitution checks 25. 
Frsegling av transportmedel och utbyteskontroller 25.
Where a physical check has been carried out, the means of transport are usually required to be Customs sealed. 
Nr en fysisk kontroll har utfrts krvs det oftast att transportmedlet tullfrseglas.
Such consignments are normally not considered for a further substitution check, unless the seals have been broken or removed in which case a specific substitution check as foreseen in the regulations should be carried out. 
Sdana sndningar genomgr vanligtvis inga fler utbyteskontroller om inte frseglingen har brutits eller avlgsnats, d det enligt frordningarna skall gras en srskild utbyteskontroll.
Given the value this confers to the seal, a virtual Ôlaissez passerŐ for the consignment, then their use and meaning must be clear and unambiguous. 
Med tanke p vilket vrde frseglingen drmed tillskrivs Đ den blir en veritabel ÓpassersedelÓ fr sndningen Đ mste dess anvndning och meningen med den vara klar och utan tvetydigheter.
As part of the normal administrative procedure for validating export declarations, Customs may also affix customs seals to containers, trailers or trucks without having carried out a physical check. 
Som en del av det normala frfarandet fr godknnande av exportdeklarationer kan tullen ocks anbringa en tullfrsegling p containrar, lastbilar och lngtradare utan att ha utfrt en fysisk kontroll.
This practice was noted in particular, in Belgium, Germany, Spain, France and Italy. 
Detta frfarande ptrffades i synnerhet i Belgien, Tyskland, Spanien, Frankrike och Italien.
Further, consignments under the T.I.R. procedure (1) are also customs sealed, again without a physical check necessarily having been carried out (see Box 3 and Illustration 1). 
Vidare frseglar tullen ven sndningar som fljer TIR-frfarandet (1), ven hr utan att en fysisk kontroll ndvndigtvis har utfrts (se ruta 3 och illustration 1).
Box 3 In 2001, a consignment consisting of 20 tonnes of beef was cleared for export at Customs in Spain with destination Russia. 
Ruta 3 r 2001 klarerades en sndning innehllande 20 ton ntktt fr export vid tullen i Spanien med destination Ryssland.
The consignment, sealed by Spanish Customs, was presented for interim storage at a coldstore in Hamburg (unloading and intake under Customs control). 
Sndningen, som frseglades av spanska tullen, lmnades in fr tillfllig frvaring i ett fryshus i Hamburg (lossning och placering under tullens kontroll).
The goods were then removed from the coldstore under customs control for transport by truck to Russia. 
Varorna avlgsnades sedan frn fryshuset under tullvervakning fr transport med lastbil till Ryssland.
German Customs, despite the goods being sealed, took a sample and the analysis resulted in goods being classified as edible offal of bovine animals for which no refunds were payable. 
Trots att varorna hade frseglats tog den tyska tullen ett stickprov, och analysen ledde till att varorna klassades som tbara slaktbiprodukter frn ntkreatur fr vilka det inte betalades ut exportbidrag.
Based on these results, further investigations in Spain led to the detection of more irregularities, amounting to some 497 000 euro Ń including 56 000 euro of interest Ń committed by the same exporter. 
P grundval av dessa resultat ledde vidare underskningar i Spanien till att fler oriktigheter upptcktes, vilka uppgick till ca 497 000 euro Đ inklusive 56 000 euro i rnta Đ som samma exportr hade gjort sig skyldig till.
A recovery notification was issued by the paying agency end of 2006 finalising the administrative procedures. 
Ett meddelande om tervinning utfrdades av utbetalningsstllet i slutet av 2006 som avslutning p de administrativa frfarandena.
The case is currently pending final decision before a national court. 
Fallet r fr nrvarande nnu inte avgjort, och man avvaktar ett slutligt beslut i nationell domstol.