natgillin/translations-raw huggingface dataset:
Customs valuation is important to the Community for two reasons. 
Faststllande av tullvrde r av betydelse fr gemenskapen av tv orsaker.
Firstly, customs duties are a significant source of European Community revenue, representing in 1999 some 11 706 million euro, or 13,5 % of the CommunityŐs total own resources. 
Fr det frsta r tullar en betydande inkomstklla fr Europeiska gemenskapen och uppgick 1999 till cirka 11 706 miljoner euro eller 13,5 % av gemenskapens totala egna medel.
Secondly, customs valuation is important for the Member States, since it also provides a baseline for determining various national taxes (including value added tax and excise duties) on imported goods. 
Fr det andra r faststllande av tullvrde viktigt fr medlemsstaterna eftersom metoden ocks ger en utgngspunkt nr nationella skatter p importerade varor (inklusive mervrdesskatt och accisavgifter) skall bestmmas.
In principle, for all trade in goods the Community should operate as a real customs union and the Member StatesŐ customs authorities should act uniformly in their treatment of imported goods, thereby contributing to the proper functioning of the single market. 
I princip skall gemenskapen fungera som en verklig tullunion fr all varuhandel och medlemsstaternas tullmyndigheter skall agera enhetligt vid behandling av importerade varor och p s stt bidra till att den gemensamma marknaden fungerar p ett tillfredsstllande stt.
Consistent application of the rules on customs valuation would be an important component in ensuring that the customs union operates as intended. 
En konsekvent tillmpning av reglerna fr faststllande av tullvrde skulle vara ett viktigt inslag fr att skerstlla att tullunionen fungerar som avsett.
THE COURTŐS AUDIT The scope of the audit 9. 
REVISIONSRTTENS GRANSKNING Granskningens omfattning 9.
The audit took place at the Commission and in all Member States except the three that joined the Union on 1 January 1995 (Austria, Finland and Sweden). 
Granskningen gde rum p kommissionen och i samtliga medlemsstaterutomidetresomblevmedlemmarden1januari 1995 ( sterrike, Finland och Sverige). Besk gjordes ven vid Vrldshandelsorganisationen och Vrldstullorganisationen.
The audit included an examination of documents handled in the Commission Valuation Committee, customs authority valuation audit files, written valuation rulings, decisions of appeal tribunals and the actual customs declarations. 
Granskningen innefattade en underskning av handlingar som behandlats av kommissionens vrderingskommitt, tullvr-deringsmyndighetens granskningsprotokoll, skriftliga beslut om tullvrdering, beslut i hgre instans liksom sjlva tulldeklarationerna.
Files and documentation concerning customs valuation procedures for more than 200 companies and groups of companies were examined. 
Granskning av arkiv och dokumentation rrande faststllande av tullvrde skedde fr mer n 200 fretag och fretagsgrupper.
In order to select its sample the Court used a predetermined list of the 50 most important trading companies worldwide, combined with lists, obtained in each Member State visited, of the 50 most important companies in terms of customs duties established. 
Fr sitt urval anvnde revisionsrtten en i frvg framtagen lista ver de 50 strsta handelsfretagen i vrlden och kombinerade denna med listor frn varje beskt medlemsstat ver de 50 viktigaste fretagen med tanke p faststllda tullar.
Audit objectives 12. 
Granskningsml 12.
The general objective of the audit was to examine the accuracy and consistency of the valuation for customs purposes of goods imported into the European Union. 
Granskningens vergripande ml var att underska riktigheten och enhetligheten vid faststllande av tullvrde fr varor som importeras till Europeiska unionen.
The audit sought to establish: (a) howinternationalrulesoncustomsvaluationhavebeenincor-porated into Community legislation; (b) what steps the Commission or Member States take to ensure proper application of Community rules on customs valuation and what control procedures the customs authorities of the Member States have put in place to comply with the requirements of Community legislation; (c) to what extent the Community legislation is applied consistently to imports, in particular to imports by companies with operations in more than one Member State. 
Granskningen skte faststlla a) hur internationell lagstiftning fr faststllande av tullvrde har infogats i gemenskapslagstiftningen, b) vilka tgrder kommissionen eller medlemsstaterna vidtar fr att tillse att gemenskapsreglerna om faststllande av tullvrde tillmpas korrekt, och vilka kontrollfunktioner tullmyndigheterna i medlemsstaterna har vidtagit fr att uppfylla gemenskapslagstiftningens krav, c) i vilken utstrckning gemenskapslagstiftningen tillmpas enhetligt p importerade varor, srskilt fr den import som utfrs av fretag med verksamhet i mer n en medlemsstat.
INCORPORATION OF INTERNATIONAL RULES ON CUSTOMS VALUATION INTO COMMUNITY LEGISLATION 13. 
INF RANDE AV INTERNATIONELLA BESTMMELSER F R FASTSTLLANDE AV TULLVRDE I GEMENSKAPSLAGSTIFTNINGEN 13.
In order to examine the incorporation of the WTO Valuation Agreement into Community law, a comparison was made between the WTO Valuation Agreement and the corresponding text as incorporated into Community law. 
Fr att underska hur WTO-avtalet om faststllande av tullvrde infogats i gemenskapslagstiftningen gjordes en jmfrelse mellan texten i WTO-avtalet och motsvarande text som infogats i gemenskapslagstiftningen.
The WTO Valuation Agreement is a single, coherent text which, in Community legislation, has been split into two texts of different legal status. 
WTO-avtalet om faststllande av tullvrde r en enda, sammanhngande text, som i gemenskapens lagstiftning r uppdelad i tv texter med olika rttslig status.
A number of articles of the Valuation Agreement have been incorporated into the Community Customs Code (a Council Regulation). The other articles of the Agreement have been integrated into the Implementing Provisions (a Commission Regulation). 
Ett antal av artiklarna i avtalet om faststllande av tullvrde har infogats i tullkodex fr gemenskapen (en rdsfrordning). vriga artiklar i avtalet har infrts i tillmpningsfreskrifterna (en kommissionsfrordning).
Finally, the explanatory notes to each article of the Valuation Agreement have been incorporated into the Annexes to the Implementing Provisions irrespective of whether the Articles to which the notes refer are included in the Customs Code or the Implementing Provisions. 
Slutligen har frklaringarna till varje artikel i avtalet om faststllande av tullvrde frts in i bilagorna till tillmpningsfreskrifterna, oavsett om de artiklar frklaringarna hnfr sig till ingr i tullkodexen eller i tillmpningsfreskrifterna.
The CommissionŐs justification for the different legal status in Community law given to parts of the same legal text in the WTO Valuation Agreement is that when the Community Customs Code was adopted a decision was made to attain the objective of creating transparency in Community customs law on an overall level. 
Kommissionens frklaring till att delar av samma lagtext i WTO-avtalet om faststllande av tullvrde har getts olika rttslig status i gemenskapens lagstiftning r att man nr tullkodex antogs fattade ett beslut om att generellt skapa insyn i gemenskapens tull-lagstiftning.
The view was that despite their importance, the valuation rules represent only one chapter amongst a total of more than 25 chapters which make up the Community Customs Code. 
Man ansg att vrderingsreglerna, trots sin betydelse, endast utgr ett av totalt fler n 25 kapitel i gemenskapens tullkodex.
Notwithstanding this fragmentation of the text, the Court is satisfied that the WTO Valuation Agreement has been duly incorporated into Community law. 
Trots denna uppdelning av texten uttalar revisionsrtten sin tillfredsstllelse med att WTO-avtalet om faststllande av tullvrde i vederbrlig ordning har infogats i gemenskapslagstiftningen.
14.3.2001 EN Official Journal of the European Communities C 84/5 THE PROPER APPLICATION OF COMMUNITY RULES ON CUSTOMS VALUATION Role of the Commission 16. 
14.3.2001 SV Europeiska gemenskapernas officiella tidning C 84/5 fr faststllande av tullvrde), hdanefter benmnd vrderingskommittn.
The Commission has three principal responsibilities regarding customs valuation. 
Kommissionen har huvudsakligen tre uppgifter nr det gller faststllande av tullvrde.
The first is to participate, as the European CommunityŐs representative, in the work of the WTO and the WCO committees on customs valuation. 
Den frsta innebr att vara Europeiska unionens representant i arbetet inom WTO:s och WCO:s kommitter fr faststllande av tullvrde.
An important part of this work is to ensure a common approach to customs valuation by the Community and its Member States in their dealing with the CommunityŐs major trading partners. 
En viktig del av detta arbete r att frskra sig om att gemenskapen och dess medlemsstater agerar p samma stt vad gller faststllande av tullvrde i sina kontakter med gemenskapens strsta handelspartners.
The second concerns the Member StatesŐ customs authorities. 
Den andra rr medlemsstaternas tullmyndigheter.
Here the Commission needs to obtain assurance that the Member States apply the rules on customs valuation consistently. 
Kommissionen mste frskra sig om att medlemsstaterna p ett konsekvent stt tillmpar reglerna fr faststllande av tullvrde.
The Commission does so by advising and encouraging the customs authorities of the Member States in their efforts to develop a common approach, by adopting implementing legislation, by identifying best practice, and by ensuring that the customs authorities have the correct legal information and support framework. 
Detta sker genom att kommissionen ger rd och std till tullmyndigheterna i medlemsstaterna i arbetet med att utveckla en gemensam metod, anta tillmpningslagstiftning, bestmma det bsta arbetssttet och se till att tullmyndigheterna har korrekt rttslig infor-mationochrttsligtstd.
The third responsibility concerns the protection of the CommunityŐs financial interests. 
Den tredje uppgiften rr skyddet av gemenskapens ekonomiska intressen.
It is the CourtŐs view that the Commission should seek assurance that the correct amount of customs duties (own resources) are established through oversight of the Member StatesŐ implementation of the customs rules on valuation (1). 
Revisionsrtten anser att kommissionen br frskra sig om att tullar faststlls till korrekt belopp (egna medel) genom en genomgng av medlemsstaternas tillmpning av tullreglerna gllande faststllande av tullvrde (1).
This involves inspections in the Member States, which invariably cover aspects of customs valuation. 
Detta innefattar inspektioner i medlemsstaterna vilka alltid inbegriper olika aspekter av faststllande av tullvrde.
The Commission also considers that one of the objectives within its own resources inspection role is the maintenance of equivalent conditions in the Member States to ensure a level playing field for economic operators. 
Kommissionen anser ocks att ett av dess ml vid kontroll av egna medel r att upprtthlla likvrdiga frutsttningar i medlemsstaterna, s att de ekonomiska aktrerna arbetar under lika villkor.
Apart from these inspections, the only means the Commission has of monitoring the extent of Member StatesŐ implementation of the customs rules on valuation is through the work of the Customs Code Committee (Valuation Section) (2) and the cases that are presented to it, normally by the Member States. 
Frutom dessa inspektioner r kommissionens enda mjlighet att bevaka hur medlemsstaterna tillmpar reglerna fr faststllande av tullvrde arbetet i tullkodexkommittn (avdelningen fr faststllande av tullvrde) (2) och de fall som lggs fram dr, vilka normalt vljs ut av medlemsstaterna.
Work of the Customs Code Committee (customs valuation section) 23. 
Tullkodexkommittns arbete (avdelningen fr faststllande av tullvrde) 23.
The Commission (DG TAXUD) provides the Chairman and administrative support to the Customs Code Committee (Cus-(1) Article 18 of Council Regulation (EEC, Euratom) No 1150/2000 of 2 22 May 2000 (OJ L 130, 31.5.2000). () Articles 246 and 247(2) of Council Regulation (EEC) No 2913/92 of 12 October 1992 and Rules of Procedure Document XXI/2011/94 adopted 7 April 1997. toms valuation section), hereafter referred to as the Valuation Committee. 
Kommissionen (GD TAXUD) stller upp med ordfrande och ger administrativt std till tullkodexkommittn (avdelningen (1) Artikel 18 i rdets frordning (EEG, Euratom) nr 1150/2000 av den 2 22 maj 2000 (EGT L 130, 31.5.2000).
3 ( ) XXI/1229/96 Ń compendium of customs valuation texts of the Customs Code Committee, customs valuation section. 
3 ( ) XX1/1229/96 Đ Kompendium frn tullkodexkommittns avdelning
C 84/6 EN Official Journal of the European Communities 14.3.2001 28. 
C 84/6 SV Europeiska gemenskapernas officiella tidning 14.3.2001 28.
The efficiency of the Valuation Committee could be improved by better coordinating the work between the Member State representatives. 
Vrderingskommittns arbete skulle effektiviseras av strre samordning mellan medlemsstaternas representanter.
For example, where one Member State has expertise in a particular aspect of customs valuation, this Member State would be invited to take the lead responsibility for examining and resolving problems in that aspect and the Valuation Committee would endorse the conclusions arrived at. 
Till exempel skulle en medlemsstat med stor erfarenhet av en viss typ av tullvrdering kunna vara huvudansvarig fr underskning av problem och frslag till lsningar inom just detta omrde, och vrderingskommittn skulle kunna godknna de slutsatser man kommit fram till.
In any case, the Commission has not the authority to enforce the results of the Valuation CommitteeŐs work. 
Kommissionen har hur som helst inte mandat att verkstlla resultaten av vrderingskommittns arbete.
Basic control procedures applied by national customs authorities 30. 
Grundlggande kontrollfrfaranden som anvnds av nationella tullmyndigheter 30.
Community legislation (1) requires the Member States to put in place an appropriate framework of customs controls. 
I gemenskapslagstiftningen (1) stadgas att medlemsstaterna skall infra lmpliga system fr tullkontroll.
The application of the Community Customs Code valuation rules in individual cases is a matter for, and the responsibility of, the Member States customs administration. 
Tillmpningen i enskilda fall av regler fr faststllande av tullvrde i gemenskapens tullkodex ligger p medlemsstaternas tullmyndigheter och r deras ansvar.
Community law also indicates that in case of doubt about a transaction value a customs authority has the right to examine the customs value and to require the declarant to provide further information in support of the declared value (2). 
Gemenskapslagstiftningen anger ocks att om det freligger tveksamhet i frga om ett transaktionsvrde har tullmyndigheten rtt att kontrollera varans tullvrde, och att krva att deklaranten lmnar ytterligare information till std fr det uppgivna vrdet (2).
Customs valuation is dealt with as part of the normal customs clearance procedures. 
Faststllande av tullvrde ingr som en del av det normala klareringsfrfarandet.
All Member StatesŐ authorities recognise that this is insufficient and most have developed post-import audit-based controls. 
Myndigheterna i samtliga medlemsstater r medvetna om att detta r otillrckligt och de flesta har infrt revisionsbaserade efterhandskontroller av importerade varor.
The Court notes and welcomes an increasing trend in most Member States towards post-import audit (3). 
Revisionsrtten noterar och vlkomnar den strre anvndningen i de flesta medlemsstaterna av efterhandsgranskning av import (3).
However, national authorities organise their customs valuation post-import control work in different ways. 
De nationella myndigheterna organiserar emellertid sin efterhandskontroll av import p olika stt.
For example, some customs authorities employ qualified accountants to assist in this work (Belgium, Germany, the Netherlands, the United Kingdom), whilst at the other end of the scale in one Member State (Greece) customs officials do not have any legal auditing rights except in fraud cases. 
Vissa tullmyndigheter tar till exempel hjlp av erfarna revisorer i detta arbete (Belgien, Tyskland, Nederlnderna och Frenade kungariket) medan den andra ytterligheten r en medlemsstat (Grekland) dr tullmyndigheten har laglig granskningsrtt endast vid bedrgerifall.
Depending on the complexity of the case and working methods used, audit visits can range from an inspection lasting a few hours to an audit lasting several weeks over several years. 
Beroende p hur komplicerat fallet r och vilka arbetsmetoder som anvnds kan granskningsbesk innebra allt ifrn ngra timmars inspek-tiontillenrevisionsomkanstrckasigverfleraveckoruppde- lade p flera r.
The Commission recognises that common working practices are an essential part of the customs union and the Customs (1) Article 8 of Council Decision 94/728/EC and Article 18 of Council 2 Regulation (EEC, Euratom) No 1150/2000 of 22 May 2000. () Annex 23 to and Article 181a of Commission Regulation (EEC) 3 No 2454/93 of 2 July 1993. () This trend has increased significantly since the CourtŐs previous audit concerning post-import controls in general (see the Court of AuditorsŐ Annual Report concerning the financial year 1993, Chapter 1, paragraphs 1.3 to 1.38 (OJ C 327, 24.11.1994)). 
Kommissionen r medveten om att gemensamma arbetsmetoder utgr en vsentlig del av tullunionen och besluten inom Tull (1) Artikel 8 i beslut 94/728/EG och artikel 18 i rdets frordning (EEG, 2 Euratom) nr 1150/2000 av den 22 maj 2000. () Bilaga 23 och artikel 181a i kommissionens direktiv (EEG) nr 3 2454/93avden2juli1993. () Sedan revisionsrttens tidigare granskning av efterhandskontroll av import i allmnhet (se revisionsrttens rsrapport fr budgetret 1993, kapitel 1, punkterna 1.3Đ1.38 (EGT C 327, 24.11.1994) har denna tendens kat betydligt.
2000 (4) and Fiscalis Decisions (5) indicate the commitment to ensure that working practices are of a high standard and based on best practices. 
2000 (4) och Fiscalis (5) visar p tagandet att skerstlla att arbetsrutiner hller hgsta standard och baseras p bsta metod.
The Court noted (6) that despite its commitment, the Commission has no practical means of ensuring that tools considered to be well suited for customs valuation controls are used by all national administrations. 
Revisionsrtten har konstaterat (6) att kommissionen, trots sitt tagande, inte har ngon praktisk mjlighet att frskra sig om att de verktyg som bedmts vara lmpliga fr kontroll av faststllande av tullvrde verkligen anvnds av alla nationella myndigheter.
In a customs union that lacks a recognisable single customs authority it is difficult for the national customs authorities to apply identical working practices. 
I en tullunion som saknar en gemensam, tydligt identifierad tullmyndighet, blir det svrt fr nationella tullmyndigheter att anvnda identiska arbetsmetoder.
National authoritiesŐ responsibilities and powers of access are different. 
Det skiljer i frga om ansvarsomrden och befogenhet mellan olika nationella myndigheter.
Some customs authorities have only recently set up specialist post-import control inspection units. 
En del tullmyndigheter har frst p senare tid infrt specialiserade enheter fr efterhandskontroll av import.
Others are unlikely to change their established, and felt to be satisfactory, methods based primarily on examinations at the time of importation or on a balance between these checks and post-importation controls. 
Andra lr knappast frndra sina sedan lnge inarbetade arbetsmetoder som upplevs vara tillfredsstllande och frmst utgr frn underskningar i anslutning till importen eller frn en kombination av sdana kontroller och efterhandskontroller.
As a consequence of the lack of common working practices, the individual customs authorities are reluctant to accept each otherŐs decisions. 
En konsekvens av avsaknaden av gemensamma arbetsmetoder r att enskilda tullmyndigheter r tveksamma till att godta varandras beslut.
Even when the customs authorities have agreed to work together, the different approaches of individual customs authorities result in inordinate delays for the achievement of commonly accepted decisions. 
Detta utgr ett hinder fr tullunionens utveckling. ven nr tullmyndigheter kommit verens om att arbeta tillsammans ger deras olika arbetsstt upphov till alltfr stora frseningar nr gemensamt fattade beslut skall genomfras.
PARTICULAR ASPECTS OF THE APPLICATION OF COMMUNITY CUSTOMS VALUATION LEGISLATION 38. 
SRSKILDA ASPEKTER P TILLMPNINGEN AV GEMENSKAPSLAGSTIFTNINGEN OM FASTSTLLANDE AV TULLVRDE 38.
In its simplest form the customs value which is used for the vast majority of imports is based on the transaction that takes place between importer and supplier. 
Enklast, och i de allra flesta fall av import, berknas tullvrdet p den transaktion som ger rum mellan importr och leverantr.
However, this becomes more complicated when other factors have to be taken into account (7), for example: Ń any influence that the relationship between supplier and importer might have, Ń the various elements that may need to be added in order to determine the customs value (e.g. goods and services supplied by the buyer, royalties and licences). 
Det blir emellertid mer komplicerat nr andra faktorer skall ing i berkningen (7) som t.ex. Ń den eventuella pverkan frhllandet mellan leverantr och importrkanha, Ń olika typer av faktorer som mjligen skall inrknas nr tullvrdet skall bestmmas (t.ex. varor och tjnster som lmnas av kparen, royalty och licenser).
In order to test the consistency of the application of Community customs valuation in these matters the Court (4) OJ L 13, 19.1.2000. 
Fr att underska hur enhetligt tullkodexen fr gemenskapen tillmpas p dessa omrden koncentrerade revisionsrtten sin (4) EGT L 13, 19.1.2000.
(5) OJ L 206, 23.7.1998, p. 
(5) EGT L 206, 23.7.1998, s.
(6) For example at the Matthaeus seminar on customs valuation, Madrid, July 1998, the conclusion concerning common auditing standards was that a particular control approach as presented by one Member State could provide a basis for establishing a common approach throughout the Member States. 
(6) Vid Mattheus-seminariet om faststllande av tullvrde i juli 1998 i Madrid blev slutsatsen i frgan om gemensamma revisionsprinciper att en speciell granskningsmetod som presenterades av en medlemsstat skulle kunna utgra grund fr framtagning av ett gemensamt frhllningsstt i alla medlemsstater.
However to date no action has fol-7 lowed. () Article 32 of Council Regulation (EEC) No 2913/92. 
Hittills har emellertid ingenting 7 konkret genomfrts. () Artikel 32 i rdets frordning (EEG) nr 2913/92.
14.3.2001 EN Official Journal of the European Communities C 84/7 concentrated its audit on imports by companies with operations in more than one Member State. 
14.3.2001 SV Europeiska gemenskapernas officiella tidning C 84/7 granskning till import inom fretag med verksamhet i mer n en medlemsstat.
Valuation decisions The role of international organisations and the Commission 40. 
Vrderingsbeslut Den roll som spelas av internationella organisationer och kommissionen 40.
There is a significant body of valuation opinions and conclusions that have been concluded at both WCO (1) and Valuation Committee level (2). 
En stor mngd yttranden har avgetts och slutsatser har dragits betrffande vrdering bde inom WCO (1) och i kommissionens vrderingskommitt (2).
Taken together, these represent a relatively comprehensive treatment of valuation issues. 
Sammantaget utgr dessa en ganska grundlig genomgng av olika vrderingsfrgor.