natgillin/translations-raw huggingface dataset:
For example wheat under customs control for processing for which a refund has been paid in advance stored in the same physical store as wheat for domestic consumption or for export outside the prefinancing regime. 
Till exempel lagras vete under tullkontroll fr bearbetning, fr vilket bidrag har betalats i frskott, i samma fysiska lager som vete fr inhemsk konsumtion eller fr export utanfr frfinansieringssystemet.
It is in the operatorŐs interest to do this as separate storage is expensive, complex and time consuming. 
Det r i operatrens intresse att gra detta, eftersom separat lagring r dyrt, komplicerat och tidskrvande.
The Customs Code however explicitly rejects common storage for prefinanced goods (1). 
I tullkodexen frbjuds emellertid gemensam lagring av frfinansierade varor uttryckligen (1).
Common storage is treated differently in different Member States and the Commission has not been consistent in ensuring that this requirement is respected. 
Gemensam lagring behandlas olika i olika medlemsstater och kommissionen har inte konsekvent skerstllt att detta krav iakttas.
In France the interpretation of the rules has been strict and prefinanced goods are physically separated from those in otherregimesbymeansoflocksandchainsorbysealingstorage areas and silos. 
I Frankrike har bestmmelserna tolkats strikt och frfinansierade varor r fysiskt tskilda frn dem som lyder under andra tullordningar genom att de lses in eller genom att lagringsutrymmen och silor frseglas.
This interpretation was made following a financial penalty applied by the Commission in relation to lax controls. 
Denna tolkning gjordes till fljd av en straffavgift som kommissionen tillmpade i samband med bristflliga kontroller.
In others (Germany, Spain, Netherlands), normal commercial practices make the control effectively impossible. 
I andra medlemsstater (Tyskland, Spanien, Nederlnderna) gr normal handelspraxis kontrollen omjlig.
Where the regulations are most strictly interpreted certain operators abandoned prefinancing due to the costs, both administrative and financial, outweighing any advantage gained. 
Dr frordningarna tillmpas som mest strikt vergav vissa operatrer frfinansiering p grund av att kostnaderna, bde de administrativa och de ekonomiska, neutraliserade eventuella frdelar.
(1) See Article 534(2) of Commission Regulation (EEC) No 2454/93 (OJ L 253, 11.10.1993). 
(1) Se artikel 534.2 i kommissionens frordning (EEG) nr 2454/93 (EGT L 253, 11.10.1993).
24.4.2003 EN Official Journal of the European Union C 98/9 Commercial reality has caused the regime to become unwieldy 27. 
24.4.2003 SV Europeiska unionens officiella tidning C 98/9 Den kommersiella verkligheten har gjort systemet otympligt 27.
In facilitating the exportersŐ needs, the regime has become more convoluted and unwieldy. 
Genom att tillmtesg exportrernas behov har systemet blivit mer invecklat och otympligt.
Storage and transport are expensive, therefore in order to minimise costs for exporters, whilst retaining customs control over goods, equivalence is allowed. 
Det r dyrt med lagring och transport varfr likvrdighetsprincipen tillmpas fr att minimera kostnaderna fr exportrerna medan varorna fortfarande bibehlls under tullkontroll.
This allows basic products to be stored in one place, under prefinancing, whilst the actual processing and export of goods takes place elsewhere. 
Detta gr det mjligt att lagra basprodukter som omfattas av frfinansiering p samma stlle medan bearbetningen och exporten av varor i sjlva verket ger rum p annat hll.
Customs have to check that the goods are of equivalent quality and when the export is successfully completed the equivalent goods are released from customs control. 
Tullen skall kontrollera att varorna r av likvrdig kvalitet och nr exporten har avslutats frigrs de likvrdiga varorna frn tullkontroll.
Obviously the paperwork and control measures covering this type of operation are more complex than a direct export or even a normal prefinancing operation. 
Det r sjlvklart att pappersarbetet och kontrolltgrderna fr denna typ av transaktioner r mer komplicerat n fr en direkt exporttransaktion eller till och med fr en normal frfinan-sieringstransaktion.
In the case of grain processed into flour the industry is geared to continuous milling of grain, often 24 hours a day. 
I frga om spannml som bearbetas till mjl r industrin instlld p fortlpande malning av spannml, ofta 24 timmar per dygn.
The strict regulatory requirements mean that the prefinanced grain and flour should be separately identifiable in the records and physically stored separately from product under other customs regimes. 
De strikta kraven i bestmmelserna innebr att frfinansierad spannml och frfinansierat mjl skall kunna identifieras separat i bokfringen och fysiskt lagras tskilt frn produkter som omfattas av andra tullordningar.
Where this rule has been strictly interpreted (certain regions in France) the cost to exporters has proved prohibitive and certain operators have discontinued prefinancing and export directly. 
I de fall dr denna bestmmelse har tolkats strikt (vissa regioner i Frankrike) har kostnaden fr exportren visat sig vara overkomlig och vissa operatrer har slutat med frfinansiering och exporterar i stllet direkt.
Elsewhere (e.g. Spain, Italy and certain regions in France), where the regulations have not been interpreted so strictly, the authorities aim to ensure that grain of Community origin and correct quality enters the process and that the processed product exported is produced from grain of an equivalent quality. 
P annat hll (t.ex. i Spanien, Italien och vissa regioner i Frankrike) dr bestmmelserna inte har tolkats s strikt frsker myndigheterna se till att spannml av gemenskapsursprung och av korrekt kvalitet frs in i processen och att den bearbetade produkt som exporteras har producerats av spannml av likvrdig kvalitet.
The operations continue but the authorities cannot follow the prefinanced product through the entire process to export. 
Transaktionerna fortstter men myndigheterna kan inte Uppdelning av frfinansierade bidrag enligt produktgrupp Figur 2 flja den frfinansierade produkten genom hela processen fram till exporten.
In reality therefore the controls required by the regulation cannot be carried out. 
I verkligheten kan de kontroller som krvs i frordningen drfr inte genomfras.
A SCHEME THAT NO LONGER MEETS ITS OBJECTIVES 30. 
ETT SYSTEM SOM INTE LNGRE UPPFYLLER SINA SYFTEN 30.
The original objective for the introduction of prefinancing was to put EU products on an equal price footing with cheaper non-EU products temporarily imported or imported under the inward-processing arrangements with suspension of duty. 
Det ursprungliga syftet med infrandet av frfinansiering var att EU-produkter skulle vara jmstllda med billigare icke-EU-produkter som importerades tillflligt eller importerades inom ramen fr systemet fr aktiv frdling med upphvande av tull.
The majority of prefinanced refunds are paid for beef at the rate applicable to its condition at the moment of entry into the prefinancing regime, i.e. fresh or chilled, although it is actually exported frozen. 
Strsta delen av de frfinansierade bidragen betalas fr ntktt till den bidragssats som gller fr dess tillstnd nr det infrs under frfinansieringssystemet, dvs. frskt eller kylt, trots att kttet i sjlva verket exporteras i fryst tillstnd.
There are virtually no imports of chilled meatforprocessingundertheinward-processingarrangements. 
Det frekommer s gott som ingen import av kylt ntktt fr bearbetning inom ramen fr systemet fr aktiv frdling.
Approximately 7 % of beef export refunds is for processed beef products. 
Ungefr 7 % av exportbidragen fr ntktt betalas fr bearbetade ntkttsprodukter.
Exporters use the regime primarily in respect of beef, pork and cereal exports (these three groups make up 96 % of prefinanced refunds). 
Exportrerna anvnder systemet i huvudsak i samband med export av ntktt, grisktt och spannml (dessa tre grupper str fr 96 % av de frfinansierade bidragen).
Wine, sugar, processed products and eggs and poultry make up the remaining 4 % of prefinanced exports. 
Vin, socker, bearbetade produkter samt gg och fjderf utgr terstende 4 % av den frfinansierade exporten.
C 98/10 EN Official Journal of the European Union 24.4.2003 Beef goods it considers as high risk are kept under customs control throughout the processing/manufacturing procedure (1) and until such time as they are exported. 
Per den 12 januari 2001 var de faststllda bidragssatserna vad gller bidragskoden fr frmre delen av slaktkroppen av ntkreatur fljande: under hela bearbetnings-/tillverkningsprocessen (1) fram till det att de exporteras.
The Court found significant weaknesses in the customs control procedures for prefinancing. 
Revisionsrtten uppdagade vsentliga brister i tullkontrollerna i samband med frfinansiering.
In its 1997 clearance-of-accounts audit, the Commission also found such weaknesses. 
I sin granskning infr godknnandet av rkenskaperna 1997 uppdagade ven kommissionen sdana brister.
The need to ensure tighter controls over high risk products is further not a justification for payment of refunds in advance under the prefinancing regime (see paragraphs 3 to 6 of the Annex). 
Dessutom r behovet av att skerstlla striktare kontroll av hgriskprodukter ingen motivering till utbetalning av bidrag i frskott inom frfinansieringssystemet (se punkterna 3Đ6 i bilagan).
Cereals 38. 
Spannml 38.
Refund rates may be fixed in advance. The normal period of validity of an advance fixing certificate is no more than six months. 
Bidragssatser kan faststllas p frhand. Den normala gil-tighetsperioden fr frutfaststllelser av bidrag r inte lngre n sex mnader.
Where, however, the goods are placed in prefinancing and the unexpired period of validity of the advance fixing certificate is less than three months, the validity of the advance fixing period is set at three months (2). 
Om varorna emellertid placeras under frfinansiering och det terstr mindre n tre mnader av giltighetstiden fr frutfaststllelsen faststlls giltighetstiden till tre mnader (2).
This is effectively an extension of the advance fixing by almost three months for goods placed in prefinancing shortly before the expiry of the validity of the advance fixing certificate. 
Detta innebr i praktiken en frlngning av frutfaststllelsen med nstan tre mnader fr varor som infrs under frfinansiering precis innan giltighetstiden fr frutfaststllelsen utgr.
In the sample of cereals prefinancing transactions tested 43 of 49 cases had the effect of extending the period of validity of the advance fixing certificate; in 37 of the 49 cases exports took place after the original period of validity. 
I det urval av transaktioner fr frfinansiering av spannml som granskades hade 43 fall av 49 den effekten att de frlngde giltighetstiden fr frutfaststllelsen och i 37 av de 49 fallen skedde exporten efter den ursprungliga giltighetstiden.
At present all certificates can be extended through prefinancing. 
Fr nrvarande kan alla frutfaststllelser frlngas genom frfinansiering.
CONCLUSIONS 39. 
SLUTSATSER 39.
Prefinancing has evolved from its initial intention of putting EU goods on an equal price footing with cheaper non-EU goods temporarily imported under the IPR arrangements, into an overly complex and unwieldy system with different aims. 
Frfinansieringen har utvecklats frn sitt ursprungliga syfte, dvs. att gra varor med ursprung i EU prismssigt likvrda med billigare icke-EU-varor som importerats tillflligt inom ramen fr systemet med aktiv frdling, till ett alltfr komplext och icke flexibelt system med flera olika syften.
The reasons for the introduction of prefinancing are not the prime reasons for its current uses. 
Orsakerna till infrandet av frfinansieringssystemet r inte de primra sklen till dess nuvarande anvndning.
It is now used primarily to increase control over beef exports (see paragraphs 33 to 37). 
Systemet anvnds nu huvudsakligen fr att ka kontrollen ver ntkttsexport (se punkt 33Đ37).
The need for increased controls is, in itself, not sufficient justification for payment of refunds in advance under the prefinancing arrangements. 
Behovet av kade kontroller utgr i sig sjlvt inte en tillrcklig motivering fr betalning av bidrag i frskott inom frfinansieringssystemet.
Further, the CommissionŐs own services have imposed financial penaltiesonMemberStatesbecauseofinadequaciesintheprefi-nancing control procedures (see paragraph 12). 
Dessutom har kommissionens egna enheter pfrt medlemsstater finansiella straffpfljder p grund av brister i kontrollfrfarandena fr frfinansieringen (se punkt 12).
In the cereals (1) See, for example, preamble to Commission Regulation (EC) No 1089/ 2001 (OJ L 149, 2.6.2001, p. 
Inom spannmlssektorn anvnds systemet frmst till att frlnga den period under vilken (1) Se till exempel ingressen till kommissionens frordning (EG) nr 1089/ 2001 (EGT L 149, 2.6.2001, s.
(2) Article 28(6) of Commission Regulation (EC) No 800/1999 (OJ L 102, 17.4.1999, p. 
(2) Artikel 28.6 i kommissionens frordning (EG) nr 800/1999 (EGT L 102, 17.4.1999, s.
As of the 12 January 2001 in respect of the refund code for the front part of the carcase of bovine animals, the rates set were as follows: For certain types of beef exports the Commission effec-(EUR/100 kg) Ratio frozen to fresh 213,4 % 430,0 % 039 (Switzerland) Source: Commission Regulation (EC) No 66/2001 (OJ L 10, 31.1.2001, p. 12). 35. 
Fr vissa typer av ntkttsexport tvingar kommissionen Destinationskod B02 (huvudsakligen Asien och Afrika) B03 (huvudsakligen st-europa) 039 (Schweiz) Frskt och kylt, handjur 71,5 43,0 23,5 Fryst, alla djur 33,5 10,0 11,5 (euro/100 kg) Frhllandet fryst/frskt 213,4 % 430,0 % 204,3 % Klla: Kommissionens frordning (EG) nr 66/2001 av den 12 januari 2001 (EGT L 10, 31.1.2001, s. 12).
These exports often involve many different ships and beef mixed with product from other prefinancing operations, direct exports, and goods from other exporting companies. 
Dessa exporter omfattar ofta flera olika fartyg och ntkttet blandas med produkter frn andra frfinansieringstransaktioner, direkt export och varor som hrrr frn andra exportfretag.
The reconciliation of the export documentation and proofs of arrival at destination (required for all beef exports) can become so complex that it is not auditable within a reasonable time. 
Avstmningen av export-dokumentationen och ankomstbevis (som krvs fr all export av ntktt) kan bli s invecklad att den r omjlig att granska inom rimlig tid.
Beef conserves, such as corned beef, can now only be exported via prefinancing i.e. manufactured from beef placed under customs control. 
Konserverat ntktt, ssom corned beef, kan nu endast exporteras genom frfinansiering, dvs. tillverkat av ntktt som befinner sig under tullkontroll.
The CommissionŐs only justification for using the prefinancing regime in these cases is to ensure that the Destination code B02 (mainly Asia and Africa) B03 (mainly eastern Europe) Fresh and chilled, male animals 71,5 43,0 Frozen, all animals 33,5 10,0 23,5 11,5 204,3 % 
Kommissionens enda motivering till att den anvnder frfinansieringssystemet i dessa fall r att se till att de varor den anser vara riskbengna hlls under tullkontroll Ntktt som exporteras inom systemet fr srskilt bidrag
24.4.2003 EN Official Journal of the European Union C 98/11 sector it is used in the main to extend the period during which export licences can be executed (see paragraph 38). 
24.4.2003 SV Europeiska unionens officiella tidning C 98/11 exportlicenser kan anvndas (se punkt 38).
The Commission should consider whether it is appropriate to use prefinancing toachievetheseotheraims. 
Kommissionen br vervga om det r lmpligt att anvnda frfinansiering fr att uppn dessa andra syften.
The majority of payments are for exports of frozen beef which, logically, was not the intention of the regime given that it was designed to counterbalance inward-processing arrangements and temporary importation under warehousing. A higher rate of refund is paid based on the fresh state of the beef when it entered prefinancing. 
Strsta delen av betalningarna utgr fr export av fryst ntktt, vilket naturligtvis inte var avsikten med systemet med tanke p att det utformades fr att utgra en motvikt till aktiv frdling och tillfllig import under frfarandet fr tullager. En hgre bidragssats betalas om ntkttet r frskt nr det infrs under frfinansieringssystemet.
This has a higher cost to the EU budget than would This Report was adopted by the Court of Auditors be the case if the lower rate, calculated by the Commission, for frozen beef was applied (see paragraph 34). 
Detta innebr en hgre kostnad fr EU:s budget n vad som skulle ha varit fallet om den av kommissionen berknade lgre bidragssatsen fr fryst ntktt hade till-lmpats (se punkt 34).
RECOMMENDATION 41. 
REKOMMENDATION 41.
In the light of the findings of the CourtŐs audit and those of the CommissionŐs own control service (clearance of accounts), the prefinancing regime should be reviewed and consideration should be given to its removal. in Luxembourg at its meeting of 13 February 2003. 
I ljuset av resultaten frn revisionsrttens granskning och frn kommissionens egen kontrollenhet (godknnande av rkenskaper) br frfinansieringssystemet ses ver och eventuellt till och med slopas. Denna rapport har antagits av revisionsrtten vid dess sammantrde i Luxemburg den 13 februari 2003.
C 98/12 EN Official Journal of the European Union ANNEX OBSERVATIONS ON THE MEMBER STATESŐ IMPLEMENTATION OF PREFINANCING Prefinancing contributes to delays in release of guarantees 1. 
C 98/12 SV Europeiska unionens officiella tidning BILAGA IAKTTAGELSER OM MEDLEMSSTATERNAS TILLMPNING AV F RFINANSIERING Frfinansiering bidrar till frseningar vid frigrande av garantier 1.
In some cases (notably beef refunds in Denmark but not exclusively) problems existed in respect of the timely release of the guarantees held covering the advance payment of the refund. 
I vissa fall (framfr allt, men inte enbart, ntkttsbidrag i Danmark) frekom problem vad gller att i tid frigra de garantier som stllts fr att tcka frskottsbetalningen av bidrag.
These delays were primarily caused by non-functioning administrative systems (Denmark) (1), but were also the result of the inherent complexity and excessive documentation required by the prefinancing system (certificates, laboratory analyses, etc.) and as noted in previous reports by the Court (2), the onerous requirement for proofs of arrival at the goods final destination to be forwarded and verified in the case of differentiated refunds (see paragraph 14). 
Dessa frseningar orsakades huvudsakligen av icke fungerande frvaltningssystem (Danmark) (1), men var ven ett resultat av frfinansieringssystemets inneboende komplexitet och den omfattande dokumentation som krvs (intyg, laboratorieanalyser osv.) och, ssom konstaterats i revisionsrttens tidigare rapporter (2), det betungande kravet p att ankomstbevis ver att varorna anlnt till slutdestinationen skall versndas och verifieras i fall av differentierade bidrag (se punkt 14).
Checks over prefinanced beef exports 3. 
Kontroller av frfinansierad export av ntktt 3.
Beef is the main product exported under prefinancing. 
Ntktt r den viktigaste produkten som exporteras med frfinansiering.
The majority is exported as frozen beef under the special beef refund scheme with smaller amounts exported as other types of beef e.g. processed beef (tinned and corned beef for example). 
Strsta delen exporteras som fryst ntktt inom ramen fr frfarandet fr srskilt bidrag fr ntktt, medan mindre mngder exporteras som andra typer av ntktt, dvs. i bearbetad form (t.ex. corned beef och andra typer av konserverat ntktt).
The number and frequency of checks on beef are not uniformly applied (see paragraphs 16 to 18 in the report above). 
Kontrollernas antal och frekvens vad gller ntktt r inte enhetliga (se punkterna 16Đ18 i rapporten ovan).
In certain specific cases checks were inadequate to ensure a continuous chain of control over the beef from slaughter to export. 
I vissa srskilda fall var kontrollerna otillrckliga fr att en obruten kontrollkedja fr ntkttet frn slakt till export skulle kunna skerstllas.
For example in Spain inadequate sealing of the boxes lead to a risk of substitution of the beef during the period prior to export. 
Till exempel i Spanien leder otillrcklig frsegling av ldorna till en risk fr att ntktt byts ut under den tid som fregr exporten.
As a result of the CourtŐs audit, improvements have been made to the Spanish national procedures in an effort to eradicate this weakness. 
Till fljd av revisionsrttens granskning har de spanska nationella frfarandena frbttrats i syfte att avhjlpa denna brist.
In Ireland the prefinanced beef exports are discharged at the port of exit rather than at the office where the prefinancing declaration was made. 
I Irland klareras export av frfinansierat ntktt i utskeppningshamnen snarare n vid det kontor dr frfinansie-ringsdeklarationen gjordes.
As a result of this practice, the strict rules laid down in the Community regulations (3) are not applied and a simplified national procedure is in operation. 
Till fljd av denna praxis iakttas inte de strikta bestmmelser som faststllts i gemenskapens frordningar (3), utan ett frenklat nationellt frfarande anvnds.
The checks required relating to identity of the product on dispatch and checks on substitution of the goods cannot be carried out correctly under these circumstances. 
Under dessa omstndigheter kan inte kontrollerna fr att skerstlla produkternas identitet d de snds frn en medlemsstat till en annan och kontrollerna av om produkterna ersatts genomfras korrekt.
In France and Italy checks on processed beef products were not adequate. 
I Frankrike och Italien var kontrollerna av bearbetade ntkttsprodukter inte tillrckliga.
In order to comply with the regulations, registers had been introduced to monitor the production of the finished product from the basic product (beef) in store. 
Fr att uppfylla bestmmelserna hade man en bokfring fr att vervaka tillverkningen av slutprodukten frn basprodukten (ntktt) i lager.
These records, which were used for checks, were not based on reality and the actual quantities of beef used and quantities of finished product obtained could not be accurately monitored (see paragraphs 25 and 37). 
Denna bokfring, som anvndes fr kontroller, grundade sig inte p verkligheten och de faktiska ntkttsmngder som anvndes och de mngder slutprodukt som erhllits kunder inte vervakas korrekt (se punkterna 25 och 37).
Different interpretations of the yield requirements 7. 
Olika tolkningar av avkastningskraven 7.
In all Member States visited the beneficiaries used the standard rates of yield in order to calculate quantity of the basic product being put under customs control for prefinancing. 
I alla beskta medlemsstater anvnde mottagarna standardavkastningsgraderna fr att berkna kvantiteten av basprodukt som infrs under tullkontroll fr frfinansiering.
Germany was the only Member State to carry out ex post checks on these yields. 
Tyskland var den enda medlemsstaten som utfrde efterhandskontroller av dessa avkastningar.
These checks revealed that the real rate of yield had been significantly lower than the standard rate used. 
Vid dessa kontroller uppdagades att den faktiska avkastningsgraden hade varit betydligt lgre n de standardgrad som anvnts.
This meant that an insufficient quantity of the basic product had been placed under customs prefinancing control. 
Detta innebar att en otillrcklig mngd av basprodukten hade placerats under tullens frfinansieringskontroll.