natgillin/translations-raw huggingface dataset:
The guarantee can be either an individual guarantee covering a single transit operation or a comprehensive guarantee covering a number of transit operations (1). 
Det kan vara antingen en individuell skerhet fr en enda transitering eller en samlad skerhet som gller fr flera transiteringar (1).
Remedial action following the problems of the 1990s 5. 
Korrigerande tgrder som vidtagits till fljd av problemen under 1990-talet 5.
In the early 1990s, increasing fraud in transit was reported. 
I brjan av 1990-talet konstaterades en kning av bedrgerierna i samband med transitering.
Estimates of losses to the Community budget between 1990 and 1994(2) amounted to 320million ecus, before taking account of subsequent clawback from Member States, with even bigger losses of national taxes. 
Mellan 1990 och 1994 (2) berknades frlusten till 320 miljoner ecu fr gemenskapsbudgeten. Berkningen tar inte hnsyn till medlemsstaternas senare tertagande (ÓclawbackÓ), vilket gr frlusterna i nationella skatter nnu hgre.
At the time, the Council (3) and (1) Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code, Article 94(2) (OJ L 302, 19.10.1992, p. 1). 
Rdet(3) och Europaparlamentets tillflliga (1) Artikel 94.2 i rdets frordning (EEG) nr 2913/92 av den 12 oktober 1992 om inrttandet av en tullkodex fr gemenskapen (EGT L 302, 19.10.1992, s.
(2) See COM(95)108 final. 
(2) Se KOM(95) 108 slutlig.
There are no estimates for subsequent periods. 
Det har inte gjorts ngra berkningar fr senare perioder.
(3) Decision No 210/97/EC of the European Parliament and of the Council of 19 December 1996 adopting an action programme for customs in the Community (Customs 2000) (OJ L 33, 4.2.1997, p. 
(3) Europaparlamentets och rdets beslut nr 210/97EG av den 19 december 1996 om antagandet av ett tgrdsprogram fr tullfrgor i gemenskapen (ÓTull 2000Ó) (EGT L 33, 4.2.1997, s.
27.2.2007 EN Official Journal of the European Union C 44/5 10. 
27.2.2007 SV Europeiska unionens officiella tidning C 44/5 10.
Diagram 1 shows a standard NCTS transit procedure. 
I diagram 1 visas ett normalt transiteringsfrfarande inom ramen fr NCTS.
Diagram 1 A standard NCTS transit procedure (external Community transit) 11. 
Diagram 1 Normalt transiteringsfrfarande i NCTS (extern gemenskapstransitering) 11.
In 2001, in parallel with the computerisation, the Commission presented a reform of the legal base for the transit system (7) introducing new provisions which aimed, inter alia, to: (a) distinguish more clearly between standard and simplified transit procedures (different methods of customs supervision in the latter case) and better define reliability criteria for participating traders; (7) Mainly Commission Regulation (EC) No 2787/2000 of 15 December 2000 amending Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code (OJ L 330, 27.12.2000, p.1). (b) base the guarantee system on trader reliability and the risks of the goods involved, whilst introducing the concept of goods involving greater risk of fraud (sensitive goods) (8); (c) harmonise enquiry and recovery proceedings after non-completed transits and shorten the deadlines for the start of such proceedings. 
Parallellt med datoriseringen presenterade kommissionen 2001 en reform av den rttsliga grunden fr transitering (7) med nya bestmmelser enligt fljande: a) Frtydliga skillnaden mellan normala och frenklade transiteringsfrfaranden (andra metoder fr tullkontroll i det senare fallet) och bttre definiera tillfrlitlighetskraven fr de ekonomiska aktrer som fr utnyttja de frenklade frfarandena. (7) Frmst kommissionens frordning (EG) nr 2787/2000 av den 15 december 2000 om ndring av frordning (EEG) nr 2454/93 om tillmpningsfreskrifter fr rdets frordning (EEG) nr 2913/92 om inrttandet av en tullkodex fr gemenskapen (EGT L 330, 27.12.2000, s.
(8) Annex 44c to Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code (OJ L 253, 11.10.1993, p. 
(8) Bilaga 44c i kommissionens frordning (EEG) nr 2454/93 av den 2 juli 1993 om tillmpningsfreskrifter fr rdets frordning (EEG) nr 2913/92 om inrttandet av en tullkodex fr gemenskapen (EGT L 253, 11.10.1993, s.
It applies to items such as live animals, cigarettes and certain alcoholic beverages. 
Det gller till exempel levande djur, cigaretter och vissa alkoholhaltiga drycker.
C 44/6 EN Official Journal of the European Union 27.2.2007 12. 
C 44/6 SV Europeiska unionens officiella tidning 27.2.2007 12.
NCTS was implemented in several phases. 
Infrandet av NCTS skedde i flera steg.
The Ôcore businessŐ (9) was achieved by 30 June 2003 in EU-15 and the Commission then continued to provide assistance to the implementation of NCTS in the accession countries. 
Huvuddelen (9) avslutades den 30 juni 2003 i UE-15 och kommissionen fortsatte att stdja infrandet av NCTS i de anslutande lnderna.
The subsequent phases included computerised handling of guarantees and enquiries and were completed in January 2006. 
Senare faser gllde datoriseringen av handlggningen av skerheter och drefter begran om efterlysning. Dessa avslutades i januari 2006.
Since 1 July 2005 Community transit declarations must, as a general rule, be lodged electronically (10). 
Sedan den 1 juli 2005 r i allmnhet deklarationerna fr gemenskapstransiteringar datoriserade (10).
Commission statistics show a rise in the number of NCTS transit movements, from around 5,5 million in 2004 to more than 7,5 million in 2005. 
Kommissionens statistik visar en kning av det antal transiteringar som handlagts i NCTS frn omkring 5,5 miljoner 2004 till ver 7,5 miljoner 2005.
AUDIT SCOPE AND APPROACH Main audit objectives 14. 
GRANSKNINGENS OMFATTNING OCH GRANSKNINGSMETOD Granskningens viktigaste ml 14.
The objective of the CourtŐs audit was to obtain assurance that the Member States were applying the revised legal provisions correctly and that the new procedures for transit had been well coordinated by the Commission and correctly implemented by the Member States in a way which protected the EUŐs financial interests effectively. 
Syftet med revisionsrttens granskning var att uppn skerhet om att medlemsstaterna tillmpade de ndrade bestmmelserna korrekt, att kommissionen hade samordnat de nya transiteringsfrfarandena vl och att medlemsstaterna hade infrt dem s att EU:s ekonomiska intressen skyddas p ett effektivt stt.
A second objective was to analyse the implementation of the measures recommended by the European Parliament, the Council and the Court, and more specifically, the measures envisaged in the CommissionŐs action plan. 
Revisionsrtten ville ven bedma genomfrandet av de tgrder som Europaparlamentet, rdet och revisionsrtten hade rekommenderat och d srskilt tgrderna i kommissionens tgrdsplan.
The emphasis here was on review of the new systemŐs vulnerability to fraud and how this is followed up by the Commission services. 
Srskild uppmrksamhet gnades t att underska hur srbart det nya systemet r fr bedrgeri och hur kommissionens avdelningar har fljt upp detta.
Audit approach 16. 
Granskningsmetod 16.
A questionnaire was sent to all Member States to collect recent transit-related data. 
Fr att samla in aktuella uppgifter om transitering skickade revisionsrtten ett frgeformulr till samtliga medlemsstater.
Between May 2005 and January 2006 audit visits were performed in 11 Member States which account for almost 80 % of NCTS transits (11). 
Mellan maj 2005 och januari 2006 genomfrdes granskningsbesk i elva medlemsstater som svarade fr nra 80 % av transiteringarna i NCTS (11).
These audits covered: (a) the general management and IT aspects of NCTS in the Member States visited; (b) authorisation of transit procedure simplifications (authorised consignors/consignees, use of comprehensive guarantees); (c) enquiry and recovery proceedings after non-completed transits. 
Vid granskningsbesken behandlades fljande punkter: a) Frvaltningen som helhet liksom IT-relaterade aspekter av NCTS i de beskta medlemsstaterna. b) Beviljandet av frenklade transiteringsfrfaranden (godknda mottagare/avsndare och anvndning av samlade skerheter). c) Efterlysnings-och uppbrdsfrfaranden fr transiteringar som inte avslutats inom den angivna tidsfristen.
(9) Core business: computerisation of the Community transit procedure for which the single administrative document was used. 
(9) Huvuddelen: datorisering av scenarier fr frfaranden fr gemenskapstransitering fr vilka enhetsdokumentet anvndes.
(10) Council Regulation (EC) No 837/2005 of 23 May 2005 amending Commission Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code (OJ L 139, 2.6.2005, p. 
(10) Rdets frordning (EG) nr 837/2005 av den 23 maj 2005 om ndring av kommissionens frordning (EEG) nr 2454/93 om tillmpningsfreskrifter fr rdets frordning (EEG) nr 2913/92 om inrttandet av en tullkodex fr gemenskapen (EUT L 139, 2.6.2005, s.
(11) Belgium, Germany, Spain, France, Italy, Latvia, Hungary, the Netherlands, Poland, Slovenia and Sweden. 
(11) Belgien, Tyskland, Spanien, Frankrike, Italien, Lettland, Ungern, Nederlnderna, Polen, Slovenien och Sverige.
A total of 620 files and 26 transit declarations were examined during the audit. 
Sammanlagt undersktes 620 renden och 26 transiteringsdeklarationer vid granskningen.
The role of the Commission services was also analysed, especially the coordination and management work done by Taxation and Customs Union Directorate-General (DG TAXUD), the control activities carried out by Budget Directorate-General (DG BUDG) in relation to transit, and OLAF involvement in preventing and fighting fraud. 
Vidare analyserades den roll kommissionens avdelningar spelar och srskilt den samordning och frvaltning som utfrs av Generaldirektoratet fr skatter och tullar (GD Skatter och tullar), den kontrollverksamhet som bedrivs av Generaldirektoratet fr budget (GD Budget) nr det gller transitering och OLAF:s frebyggande verksamhet och bedrgeribekmpning.
AUDIT FINDINGS 19. 
GRANSKNINGSRESULTAT 19.
Annex I gives an overview of the main weaknesses observed in the countries visited. 
I bilaga I redovisas de viktigaste brister som konstaterades i de beskta lnderna.
Implementation of the new computerised transit system Appropriate Commission coordination 20. 
Infrandet av det nya datoriserade systemet fr transitering Kommissionens samordning var lmplig 20.
The Commission has coordinated the implementation of the NCTS project in the Member States and put considerable effort into establishing assistance and monitoring tools. 
Kommissionen har samordnat infrandet av NCTS i medlemsstaterna och gjort stora anstrngningar fr att infra en stdfunktion och uppfljningsverktyg.
The Commission also developed the standard NCTS application MCC (Minimum Common Core), and is responsible for its maintenance. 
Kommissionen har ven utvecklat en standardapplikation fr NCTS kallad MCC (Minimum Common Core) som den ocks underhller.
MCC is used by 15 Member States, the other 10 Member States having chosen to develop their own national transit applications. 
MCC-applikationen anvnds av 15 medlemsstater. De tio vriga medlemsstaterna har valt att utveckla egna nationella applikationer fr transitering.
Work has largely been outsourced using the standard tendering procedures. 
Arbetet har i stor utstrckning lagts ut p entreprenad i enlighet med bestmmelserna fr anbudsinfordran.
On the other hand, it criticised the fact that no operational agreement existed between the Commission and the Member States regarding the management of critical situations affecting availability and continuity of NCTS. 
Dremot kritiserade internrevisions-tjnsten att det inte hade slutits ngra operativa avtal mellan kommissionen och medlemsstaterna om hanteringen av krissituationer som kan pverka tillgngligheten och kontinuiteten i NCTS.
27.2.2007 EN Official Journal of the European Union C 44/7 22. 
27.2.2007 SV Europeiska unionens officiella tidning C 44/7 22.
Transit computerisation is required by the legislation, as a general aim of Community Customs Policy (12). Commission services have therefore emphasised their role as coordinator of the NCTS project whereas the actual monitoring of NCTS implementation is Member StatesŐ responsibility. 
Eftersom det i bestmmelserna anges att datoriseringen av transiteringar r ett allmnt ml fr gemenskapens tullpolitik betonade (12) kommissionen sin roll som samordnare av NCTS-projektet och att den praktiska uppfljningen av projektets infrande var medlemsstaternas ansvar.
As part of their coordination activities Commission services have made regular visits to Member States to provide assistance and technical support. 
Kommissionens samordningsverksamhet har inneburit att man regelbundet beskt medlemsstaterna fr att bist med tekniskt std.
Deficiencies due to the IT environment in the Member States 24. 
Brister som hr samman med medlemsstaternas IT-milj 24.
Tests and checking performed by the Commission have not been able to prevent some IT control environment problems. 
Trots kommissionens tester och kontroller kunde vissa problem med anknytning till kontrollmiljn fr IT inte undvikas.
Five of the Member States visited, four of them using MCC, experienced serious compatibility problems when trying to integrate NCTS into their existing national IT environment, e.g. in order to check that every completed transit is followed by another customs procedure, or to use existing risk profiles. 
Fem av de beskta medlemsstaterna, varav fyra anvnde MCC-applikationen, hade haft stora kompabilitetsproblem nr de frskte integrera NCTS i sin nationella IT-milj, till exempel fr att kontrollera att alla avslutade transiteringar hade lett till annan godknd tullbehandling, eller fr att anvnda befintliga riskprofiler.
Four of them eventually preferred to maintain NCTS as a stand-alone system and did not interface it with their national customs IT systems. 
Fyra medlemsstater fredrog till slut att lta NCTS frbli ett separat system och kopplade inte samman det med sina nationella IT-system fr tull.
Commission control activities after the legal reform 26. 
Kommissionens kontroller efter reformen av den rttsliga grunden 26.
DG TAXUD ensures that Community customs law is uniformly applied by national administrations. 
GD Skatter och tullar vervakar att de nationella frvaltningarna tillmpar gemenskapens tullbestmmelser p ett enhetligt stt.
DG BUDG carries out regular inspections on traditional own resources, during which compliance with the applicable customs provisions is also checked. 
Vid sina regelbundna kontroller avseende traditionella egna medel kontrollerar GD Budget att gllande tullbestmmelser efterlevs.
DG BUDG also cooperates closely with DG TAXUD on customs policy questions arising from these inspections. 
GD Budget har ocks ett nra samarbete med GD Skatter och tullar i tullpolitiska frgor som kommer upp i samband med kontrollerna.
Traditional own resources inspections specifically focusing on transit were not made between 2001 and 2005, as the Commission had decided to await the full implementation of NCTS before embarking upon any extensive examination. 
Det genomfrdes ingen kontroll av traditionella egna medel med specifik inriktning p transitering mellan 2001 och 2005 eftersom kommissionen har beslutat att vnta tills NCTS r helt genomfrt innan man inleder ngon frdjupad underskning.
Nevertheless, the implementation of the core business element of NCTS was operational in June 2003 (see paragraph 12) and the major elements of the legal reform were effective in 2001. 
Infrandet av NCTS:s huvuddel skedde trots allt i juni 2003 (se punkt 12) och de viktigaste delarna i reformen av den rttsliga grunden trdde i kraft 2001.
Transit is the main subject in DG BUDGŐs 2006 inspection programme. 
Transitering r huvudtema i GD Budgets kontrollprogram fr 2006.
(12) For example Decision No 210/97/EC and Decision No 105/2000/EC of the European Parliament and of the Council of 17 December 1999 (OJ L 13, 19.1.2000, p. 
(12) Till exempel Europaparlamentets och rdets beslut nr 210/97/EG och nr 105/2000/EG av den 17 december 1999 (EGT L 13, 19.1.2000, s.
1). Weaknesses in the application of the new legal provisions Variations in Member StatesŐ application of the revised legal provisions 28. 
1). Brister i tillmpningen av de nya bestmmelserna Medlemsstaterna tillmpar de ndrade bestmmelserna p olika stt 28.
Following the reform of the legal base (see paragraph 11), the Commission specified details of the transit procedures in a handbook agreed by national administrations and available in 19 Community languages, called the Transit Manual (13). 
Till fljd av reformen av den rttsliga grunden (se punkt 11) preciserade kommissionen bestmmelserna fr transitering i en handbok som togs fram gemensamt med de nationella frvaltningarna och som finns p 19 gemenskapssprk, ÓtransiteringshandbokenÓ (13).
Member States were still not applying the revised legal provisions correctly: cases of divergence from the provisions in force (some of a formal nature) were found in 392 of the 620 files reviewed during the audit. 
Granskningen visade att medlemsstaterna nnu var dliga p att tillmpa de ndrade bestmmelserna: i 392 av de 620 renden som kontrollerades konstaterades avvikelser (vissa av dem formella) i frhllande till de gllande bestmmelserna.
Procedure simplifications 30. 
Frenklade frfaranden 30.
Article 373 of the provisions implementing the Community Customs Code specifies the general conditions governing persons applying for these simplifications (see Annex II). 
I artikel 373 i tillmpningsfreskrifterna fr gemenskapens tullkodex anges de allmnna villkor som gller fr alla som nskar utnyttja dessa frenklingar (se bilaga II).
(13) The Transit Manual was announced in the action plan and developed by DG TAXUD. 
(13) ÓTransiteringshandbokenÓ tillknnagavs i tgrdsplanen och utarbetades av GD Skatter och tullar.
It consists of detailed provisions for all aspects of the transit procedure, as laid down in Community customs law and dates from the 1 May 2004. 
Den innehller detaljerade bestmmelser om alla aspekter av transitering med tillmpning av gemenskapens tullbestmmelser och r daterad den 1 maj 2004.
C 44/8 EN Official Journal of the European Union 27.2.2007 31. 
C 44/8 SV Europeiska unionens officiella tidning 27.2.2007 31.
Using a comprehensive guarantee makes it possible to cover numerous transit operations with one instrument. 
Med samlad skerhet r det mjligt att tcka in ett stort antal transiteringar med ett enda instrument.
The guarantee is applicable up to an average amount of customs duties and charges (the reference amount), which must be reviewed annually by the customs office concerned (14). 
Skerheten tcker upp till ett genomsnittligt belopp fr tullar och skatter som kallas referensbelopp (14) och som varje r skall granskas av det berrda tullkontoret.
Having the status of an authorised consignor with comprehensive guarantee status allows transit operations to be started without the goods being presented at customs. 
En godknd avsndare med samlad skerhet kan genomfra transiteringar utan att visa upp varorna fr tullen.
Similarly, an authorised consignee can end a transit procedure without presenting the goods to customs. 
P samma stt kan en godknd mottagare avsluta en transitering utan att visa upp varorna fr tullen.
If a trader wants to benefit from a reduction of the guarantee or a guarantee waiver or wants to transport sensitive goods under the transit system, the reliability criteria applicable are stricter. 
Nr aktren ansker om nedsttning av skerhetsbeloppet eller befrielse frn att stlla skerhet, eller vill transitera knsliga varor, r tillfrlitlighetskraven striktare.
Box 1 sets out the criteria which applicants for comprehensive guarantees covering normal and sensitive goods have to meet (15). 
I textruta 1 visas vilka kriterier som skall uppfyllas vid anskan om samlad skerhet fr normala och knsliga varor (15).