natgillin/translations-raw huggingface dataset:
Apart from the annual review of the reference amount, customs authorities are not obliged to carry out controls after authorisation. 
Tullmyndigheterna r inte skyldiga att gra kontroller efter det att godknnandet har beviljats, frutom den rliga kontrollen av referensbeloppet.
The holder of an authorisation is, however, obliged to indicate actively any factor arising which may influence its continuation or content (16). 
Tillstndshavaren r dock skyldig att anmla allt som kan pverka tillstndets bibehllande eller innehll (16).
Criterion % ofguaranteed amount 100 % Ń (**) 50 % 1 Ń Ń Ń 30 % 2 Ń Ń Waiver 3 100 % 1 (***) (***) Ń 50 % 2 Ń 30 % 3 No waiver allowed Box 1 Criteria for reduction of comprehensive guarantee or guarantee waiver Normal goods Sensitive goods 1. 
Textruta 1 Kriterier fr nedsttning av belopp fr samlad skerhet eller fr befrielse frn att stlla skerhet Kriterier Procentuell andel av beloppfr vilket skerhet lmnas 100 % 50 % 1 30 % 2 Ń Ń Befrielse 3 100 % 1 (***) (***) Ń 50 % 2 Ń 30 % 3 Befrielse frn att stlla skerhet ej tillten Normala varor Knsliga varor 1.
Good financial standing 2. 
Sund ekonomisk stllning 2.
Sufficient experience (years) (*) 3. 
Tillrcklig erfarenhet (r) (*) 3.
Very close cooperation with the competent authorities 4. 
Mycket nra samarbete med den behriga myndigheten 4.
Control of transport operations 5. 
Kontroll ver transporten 5.
Good financial standing, sufficient to fulfil the commitments of the principal (*) Periods reduced by one year when the principal uses IT techniques to lodge the transit declaration. (**) No additional conditions. (***) Either criterion 3 or criterion 4 must be met. 
God ekonomisk stllning som rcker till fr att uppfylla den huvudansvariges taganden Ń Ń (**) Ń Ń (*) Perioden frkortas med ett r nr den huvudansvarige lmnar transiteringsdeklarationen i elektronisk form. (**) Inga ytterligare villkor. (***) Antingen kriterium 3 eller 4 mste uppfyllas.
In six Member States, Customs could not deliver all the evidence to show that the conditions required for authorised consignor/consignee status had been checked prior to the authorisation. 
I sex medlemsstater kunde tullen inte styrka att den hade kontrollerat att alla krav fr att bli godknd avsndare/mottagare var uppfyllda innan tillstndet beviljades.
In five of them, Customs had not carried out verifications after authorisation to check whether the beneficiary still met the requirements. 
I fem av dessa medlemsstater hade tullen inte kontrollerat att tillstndshavaren fortfarande uppfyllde kraven nr tillstndet vl hade beviljats.
As regards the use of comprehensive guarantees, the situation gave cause for concern: in nine Member States, Customs did not have sufficient records proving that the beneficiaries met the required conditions when the authorisation was granted. 
Nr det gllde utnyttjandet av samlade skerheter var situationen oroande: i nio medlemsstater hade tullen inte tillrckliga uppgifter fr att styrka att tillstndshavarna uppfyllde de stllda kraven nr tillstndet beviljades.
In four Member States Customs accepted tradersŐ calculations of reference amounts, instead of carrying out the prescribed annual review. 
I fyra medlemsstater hade tullen godtagit de referensbelopp som aktrerna hade berknat i stllet fr att gra den angivna rliga granskningen.
In one Member State, traders continued to benefit from guarantee waivers or comprehensive guarantees with reduced amounts, even when customs authorities had started enforced recovery proceedings against them. 
I en medlemsstat kunde aktrerna fortstta att vara befriade frn att stlla skerhet och utnyttja samlad skerhet till nedsatt belopp trots att tullmyndigheterna hade inlett indrivningsfrfaranden mot dem.
Enquiry proceedings 37. 
Efterlysningsfrfaranden 37.
If a transit is not completed by the deadline, enquiries have to be started by the departure country in order to determine whether the transit ended correctly and whether a customs debt has been incurred. 
Nr en transitering inte har avslutats inom tidsfristen skall avgngslandet gra en efterlysning fr att faststlla om transiteringen har avslutats p normalt stt och om en tullskuld har uppsttt.
The revised provisions implementing the Community Customs Code introduced a considerable shortening of the deadlines for notification of the principal (17) and for the start of enquiries when computerised procedures are used. 
I de ndrade tillmpningsfreskrifterna fr gemenskapens tullkodex har tidsfristerna fr att underrtta den huvudansvarige (17) och inleda en efterlysning kortats betydligt nr datoriserade frfaranden anvnds.
(15) Articles 380 and 381 of Regulation (EEC) No 2454/93, as amended. 
(15) Artiklarna 380 och 381 i frordning (EG) nr 2454/93 i dess ndrade lydelse.
(16) Article 377 of Regulation (EEC) No 2454/93, as amended. 
(16) Artikel 377 i frordning (EEG) nr 2454/93 i dess ndrade lydelse.
(17) The principal is the holder of the transit procedure, Article 96 of (14) Article 379(2) of Regulation (EEC) No 2454/93, as amended. amended Regulation (EEC) No 2913/92. 
(17) Den huvudansvarige r den ansvarige nr det gller frfarandet fr gemenskapstransitering Đ artikel 96 i frordning (EEG) nr 2913/92 i (14) Artikel 379.2 i frordning (EEG) nr 2454/93 i dess ndrade lydelse. dess ndrade lydelse.
27.2.2007 EN Official Journal of the European Union C 44/9 38. 
27.2.2007 SV Europeiska unionens officiella tidning C 44/9 38.
Notification to the principal and the start of enquiry proceedings now (18) have to be carried out simultaneously, immediately after the deadline for presentation at destination has expired, if the customs office of destination has not sent the arrival message (19). 
Nr tidsfristen fr att uppvisa varorna vid bestmmelse-Uppbrdsfrfaranden kontoret har lpt ut (18) och bestmmelsekontoret inte har skickat ett ÓankomstmeddelandeÓ skall hdanefter (19) den huvudansvarige underrttas samtidigt som ett efterlysningsfrfarande inleds.
This requirement was not respected in any of the Member States visited. 
Detta krav uppfylldes inte i ngon av de beskta medlemsstaterna.
In general, national rules have a tolerance of two weeks before enquiry proceedings are started. 
I de nationella bestmmelserna tolereras i allmnhet tv veckors frsening innan efterlysningsfrfarandet inleds.
However, 10 of the 11 Member States visited did not respect their own rules and started enquiries with delays well in excess of two weeks. 
Tio av de elva beskta medlemsstaterna hade dock inte fljt sina egna bestmmelser utan inlett efterlysningar med betydligt mer n tv veckors frsening.
In some Member States traders did not cooperate properly with Customs, which resulted in delays in clearance which in turn could potentially lead to late recovery of duties. 
I vissa medlemsstater samarbetar inte aktrerna med tullen p ett tillfredsstllande stt vilket yttrade sig i fr sent avslutade transiteringar, vilket i sin tur leder till fr sent uppburen tullskuld.
Until the introduction of computerised enquiry handling, the departure country of the transit sent a paper enquiry notice (TC 20) to the country of destination, asking for the specific information needed (20). 
Fre infrandet av det datoriserade frvaltningssystemet fr efterlysningar skickade avgngslandet en efterlysningsblankett (TC 20) till bestmmelselandet fr att f ndvndiga detaljuppgifter (20).
The customs authorities of the Member State of destination were then required to respond to these enquiry notices without delay (21). 
Tullmyndigheterna i bestmmelsemedlemsstaten var skyldiga att besvara sdana efterlysningar utan drjsml (21).
In nine of the Member States audited, customs authorities reacted late to enquiry notices, or did not communicate the necessary information. 
I nio av de granskade medlemsstaterna hade tullmyndigheterna varit sena med att reagera p efterlysningarna eller inte vidarebefordrat ndvndiga uppgifter.
In seven of these Member States investigation activities started with delays of several months, as the information forwarded often left unclear whether duties had ultimately been collected. 
I sju av dem hade efterlysningstgrderna inletts med flera mnaders frsening eftersom det av de lmnade uppgifterna inte framgick om tullskulden slutligen hade uppburits.
These deficiencies led to late collection of duties. 
Dessa brister hade frsenat uppbrden av tull.
Most Member States visited expected that the introduction of the NCTS enquiry handling module (22) would solve such problems of communication. This could not be assessed by the CourtŐs audit, as the module had only recently been implemented. 
De flesta beskta medlemsstaterna bedmde att infrandet i NCTS av modulen fr handlggning av efterlysningar (22) skulle lsa dessa kommunikationsproblem, ngot som revisionsrttens granskning inte kunde bekrfta eftersom modulen infrdes s nyligen.
(18) Articles 365(1a) and 366(1) of amended Regulation (EEC) No 2454/93. 
(18) Artikel 366 i frordning (EEG) nr 2454/93 i dess ndrade lydelse.
(19) Article 366 of Regulation (EEC) No 2454/93, as amended. 
(19) Artikel 365.1a och artikel 366.1 i frordning (EEG) nr 2454/93 i dess ndrade lydelse.
(20) Specific rules for carrying out the enquiry procedure on paper (e.g. communication between Member States, forms to be used, administrative bodies in each Member State) are specified in part IV of the transit manual. 
(20) De srskilda bestmmelser som skall tillmpas fr efterlysningsfrfarandet i pappersform (till exempel kommunikation mellan medlemsstater, blanketter som skall anvndas och administrativa instanser i varje medlemsstat) anges i del IV i transiteringshandboken.
(21) Article 366(3) and (4) of amended Regulation (EEC) No 2454/93. 
(21) Artikel 366.3 och 366.4 i frordning (EEG) nr 2454/93 i dess ndrade lydelse.
(22) The enquiry handling module of the NCTS project (Phase 3.2.2) was practically implemented in the beginning of 2006 in all Member States. It replaces the paper-based enquiry procedure. 
(22) I brjan av 2006 hade NCTS-projektets modul fr handlggning av efterlysningar (fas 3.2.2) infrts i s gott som samtliga medlemsstater.
Recovery proceedings 44. 
44.
Finalised enquiries usually provide the information needed to establish the existence of a customs debt and determine which country has to collect the duties. 
Efter avslutade efterlysningsfrfaranden finns i allmnhet den information som behvs fr att faststlla om det finns en tullskuld och vilket land som skall uppbra den.
In case of doubt the revised customs law lays down that the debt must be considered as incurred in the country of departure or entry at the latest 10 months after the goods were placed under a transit procedure (23). 
De nya bestmmelserna anger att skulden i tveksamma fall skall anses ha uppkommit i avgngs-eller infrsellandet senast tio mnader efter det att varorna frdes in i transiteringssystemet (23).
The previous legal provisions dealing with the recovery procedure had already caused application problems in two Member States. 
De tidigare bestmmelserna om uppbrdsfrfaranden hade redan varit problematiska att tillmpa i tv medlemsstater.
The Commission took action against these countries in the European Court of Justice and won the cases (24). 
Kommissionen vckte talan mot dessa stater infr Europeiska gemenskapernas domstol och fick rtt (24).
Member States interpreted and applied the new provisions in different ways. 
Medlemsstaterna har inte alltid tolkat och tillmpat de nya bestmmelserna p samma stt.
In ten of the eleven Member States visited, the 10-month deadline was generally not respected, often with considerable delays. 
I tio av de elva beskta medlemsstaterna hlls sllan tidsfristen p tio mnader och ofta var frseningarna stora.
In one of the EU-10, 18 months after accession, almost no recovery action had started for any such cases at the customs offices visited. 
I en av de tio nya EU-staterna hade 18 mnader efter anslutningen knappast ngon uppbrdstgrd inletts fr denna typ av rende vid de tullkontor som besktes.
However, as soon as customs authorities learn that a customs debt has been incurred in their country following a non-completed transit and they can determine the debtor and the amount of duties, they have a maximum of two weeks to enter the debt in the accounts (25). 
S snart tullmyndigheten fr knnedom om att en ej avslutad transitering har lett till att det har uppkommit en tullskuld i deras land och den kan faststlla vem som r gldenr och berkna tullbeloppet, har den dock hgst tv veckor p sig fr att bokfra skulden (25).
In the Member States visited such cases were rarely handled speedily, so delaying collection of own resources. 
I de beskta medlemsstaterna hade dessa renden sllan handlagts med ndvndig skyndsamhet vilket frdrjde uppbrden av egna medel.
In three Member States, consignees of goods had themselves informed the customs authorities and asked for duties to be collected, but the authorities started recoveries only after delays of several months. 
I tre medlemsstater hade tullmyndigheterna, trots att varumottagarna sjlva hade informerat dem och begrt att tull skulle uppbras, inte inlett uppbrdsfrfarandena frrn flera mnader fr sent.
As already highlighted by the Court in its Annual Report on the financial year 1994 and its Special Report No 8/99 on securities and guarantees (26), Member States reported that the value and commodity code were not always mandatory information on transit declarations under Community regulations and that this often caused delays in recoveries. 
Som revisionsrtten ppekade redan i sin rsrapport fr budgetret 1994 och i sin srskilda rapport nr 8/99 om skerheter och borgensfrbindelser (26) uppgav medlemsstaterna att den sena uppbrden ofta berodde p att gemenskapslagstiftningen inte krver att varornas vrde och varukod alltid anges i transite-ringsdeklarationerna.
In two Member States, however, customs authorities required traders to provide such information before starting a transit. 
I tv medlemsstater krvde dock myndigheterna att aktrerna lmnade denna information innan en transitering inleddes.
(23) Article 450a of amended Regulation (EEC) No 2454/93 and Article 215(1) third indent of amended Regulation (EEC) No 2913/92. 
(23) Se artikel 450a i frordning (EEG) nr 2454/93 i dess ndrade lydelse och artikel 215.1 tredje strecksatsen i frordning (EEG) nr 2913/92 i dess ndrade lydelse.
(24) Cases C-460/01 and C-104/02, Judgments of 14 April 2005 (OJ C 132, 28.5.2005, pp. 1 and 2). 
(24) Ml C-460/01 och C-104/02 av den 14 april 2005 (EUT C 132, 28.5.2005, s. 1 och 2).
(25) Article 218(3) and Article 219 of Regulation (EEC) No 2913/92, as amended. 
(25) Artikel 218.3 och artikel 219 i frordning (EEG) nr 2913/92 i dess ndrade lydelse.
(26) Special Report No 8/99 on securities and guarantees provided for in the Community Customs Code to protect the collection of traditional own resources, together with the CommissionŐs replies (OJ C 70, 10.3.2000, p. 1). 
(26) Srskild rapport nr 8/99 om skerheter och borgensfrbindelser enligt gemenskapens tullkodex fr att skydda uppbrden av traditionella egna medel, samt kommissionens svar (EGT C 70, 10.3.2000, s. 1).
C 44/10 EN Official Journal of the European Union 27.2.2007 Delays in accounting for duties after non-completed transits 50. 
C 44/10 SV Europeiska unionens officiella tidning 27.2.2007 Tullskuld vid ej avslutade transiteringar faststlls fr sent 50.
As with all customs debts discovered after the event the Community Customs Code (27) stipulates that where debts are due on non-completed transit movements these must be entered in the accounts within two days of the date on which the amount of duty and the debtor become known. 
Som alltid nr tullskuld faststlls i efterhand anger tullkodexen (27) att nr skulden gller ej avslutade transiteringar skall den skrivas in i redovisningen (bokfras) inom tv dagar frn det att beloppet och gldenren r knda.
This time limit may be extended to 14 days in certain cases provided for in the Customs Code (28). 
Tidsfristen kan frlngas till 14 dagar i srskilda fall som anges i tullkodexen (28).
In 10 of the 11 Member States visited it was noted that account entries had been made late, after the 14-day deadline. 
I tio av de elva beskta medlemsstaterna konstaterades frseningar i bokfringen som verskred tidsfristen p 14 dagar.
In five Member States account entries were affected by other delays, because of the complexity of recovery procedures. 
I fem medlemsstater hade andra frseningar pverkat bokfringen till fljd av komplexa uppbrdsfrfaranden.
Of the 194 recovery files checked during the audit, 110 were found to have late entries in the accounts. 
I 110 av de 194 renden som undersktes vid granskningen hade bokfringen skett fr sent.
Member States must keep detailed accounts according to the own resources regulation (29). 
Medlemsstaterna skall fra en detaljerad redovisning i enlighet med frordningen om egna medel (29).
They must aggregate the data arising from individual account entries in the A account, and make the total amounts of duty established, less collection costs, available to the Commission in the second month following the month in which the entitlement was established. 
De skall sammanstlla alla uppgifter frn bokfringsposterna i A-rkenskaperna och stlla alla konstaterade tullar till kommissionens frfogande, med avdrag fr uppbrdskostnader, under den andra mnaden efter den mnad d ansprken faststlldes.
As an exception, duty that remains unpaid and unsecured, or is secured but under appeal, need not be made available until it is actually collected. 
Undantagsvis behver tull som r obetald och fr vilken ingen skerhet har stllts, eller fr vilken det har stllts skerhet men som har verklagats, inte gras tillgnglig frrn den verkligen uppbrs.
If Member States exercise this option, the duty concerned shall instead be entered in a separate account (the B account) (30). 
Om medlemsstaterna anvnder denna mjlighet skall det aktuella tullbeloppet redovisas i srskilda rkenskaper (B-rkenskaperna) (30).
Member States follow different practices for accounting for own resources owed for recoveries after non-completed transits. 
Medlemsstaterna har olika metoder fr att redovisa de egna medel som skall uppbras nr transiteringar inte har avslutats.
In one Member State duties on non-completed transits covered by an individual guarantee were entered in the B accounts. 
I en medlemsstat hade tullskuld efter ej avslutad transitering som tcktes av en individuell skerhet bokfrts i B-rkenskaperna.
Three Member States considered that the actual amount covered by comprehensive guarantees is unknown at the moment when the recovery note is issued and that therefore no amount can be entered in the A account. 
Tre medlemsstater ansg att det verkliga belopp som tcks av en samlad skerhet inte r knt d betalningskravet utfrdas varfr inget belopp kan bokfras i A-rkenskaperna.
These Member States entered the full amount of the duties in the B account, i.e. they treated these amounts as if no guarantee had been provided. 
Dessa medlemsstater hade bokfrt hela det aktuella tullbeloppet i B-rkenskaperna, det vill sga de hade handlagt tullbeloppet som om det inte fanns ngon skerhet alls.
The same practice was found at customs offices in two further Member States. 
Samma tillvgagngsstt konstaterades vid tullkontor i tv andra medlemsstater.
(27) Article 218(3) of Regulation (EEC) No 2913/92, as amended. 
(27) Artikel 218.3 i frordning (EEG) nr 2913/92 i dess ndrade lydelse.
(28) Article 219(1) of Regulation (EEC) No 2913/92, as amended. 
(28) Artikel 219.1 i frordning (EEG) nr 2913/92 i dess ndrade lydelse.
(29) Council Regulation (EC, Euratom) No 1150/2000 of 22 May 2000 implementing Decision 94/728/EC, Euratom on the system of the CommunitiesŐ own resources (OJ L 130, 31.5.2000, p. 
(29) Rdets frordning (EG, Euratom) nr 1150/2000 av den 22 maj 2000 om genomfrande av beslut 94/728/EG, Euratom om systemet fr gemenskapernas egna medel i dess ndrade lydelse (EGT L 130, 31.5.2000, s.
In order to eliminate divergent interpretations the Commission stipulated that secured duties be entered in the A account, and others in the B account. 
Fr att undvika olika tolkningar har kommissionen freskrivit att tullskulder som tcks av skerheter skall bokfras i A-rkenskaperna och vriga tullskulder i B-rkenskaperna.
In the case of comprehensive guarantees Member States did not always follow the CommissionŐs interpretation. 
Nr det gller samlade skerheter fljer medlemsstaterna inte alltid kommissionens tolkning.
Necessity of stepping up the fight against fraud and enhancing risk management Limited data reliability and completeness 55. NCTS impedes certain forms of fraud, such as the use of forged or false stamps or guarantee certificates, and allows the enquiry process to be speeded up in cases where transits are not completed. 
Ndvndigt frbttra bedrgeribekmpningen och riskhanteringen Uppgifternas tillfrlitlighet och fullstndighet r begrnsad 55. NCTS bidrar till att frebygga vissa typer av bedrgeri, ssom anvndningen av frfalskade stmplar och intyg om skerhet, och gr att efterlysningsfrfarandet vid ej avslutade transiteringar gr snabbare.
However, computerisation cannot prevent misdescription or intentional false declarations that seek to abuse the system. 
Datoriseringen innebr dock inte att felaktiga beskrivningar eller avsiktligt felaktiga deklarationer fr att utnyttja systemet kan frhindras.
An assessment of the effectiveness of the reform of the transit system, in terms of reducing transit fraud, would require reliable and complete data on fraud at EU level. 
Fr att utvrdera hur effektiv reformen av transitering har varit nr det gller att minska bedrgerier i samband med transitering r det ndvndigt att ha tillgng till tillfrlitliga och fullstndiga uppgifter om bedrgeri p EU-niv.
The audit showed, however, that the reliability and completeness of the available main sources of data on fraud and irregularities in transit at EU level cannot be assured. 
Granskningen visade dock att det inte r skerstllt att de viktigaste uppgiftskllorna om bedrgeri och oegentligheter i samband med transiteringar p EU-niv r tillfrlitliga och fullstndiga.
NCTS data 57. 
Uppgifter i NCTS 57.
The data available showed a reduction by half between 2004 (2,5 %) and 2005 (1,2 %). 
Tillgngliga uppgifter visar p en halvering mellan 2004 (2,5 %) och 2005 (1,2 %).
However, this analysis of NCTS transits ignores those taking place on the territory of a single Member State (31), although such transits account for a considerable number of all NCTS movements. 
I denna analys av transiteringar som registrerats i NCTS ingr dock inte sdana transiteringar som genomfrts p endast en medlemsstats territorium (31) trots att dessa utgr en vsentlig del av samtliga transiteringar i NCTS.
(31) Except for Austria and Finland. 
(31) Utom fr Finland och sterrike.
27.2.2007 EN Official Journal of the European Union C 44/11 OWNRES data 58. 
27.2.2007 SV Europeiska unionens officiella tidning C 44/11 Uppgifter i OWNRES 58.
The OWNRES database contains data on cases of fraud and irregularities relating to own resources and involving amounts in excess of 10 000 euro communicated to the Commission (DG BUDG) by Member States under the own resources regulation (32). 
I databasen OWNRES registreras uppgifter om bedrgerier och oegentligheter avseende traditionella egna medel nr beloppen verstiger 10 000 euro, och som medlemsstaterna meddelat kommissionen (GD Budget) i enlighet med frordningen om egna medel (32).
Despite the CommissionŐs efforts to improve the quality of the OWNRES data, it is still not adequate. 
Trots kommissionens anstrngningar att frbttra kvaliteten p uppgifterna i OWNRES r den fortfarande otillrcklig.