natgillin/translations-raw huggingface dataset:
A provision in the main regulation on own resources accounting, which requires secured debts to be passed on to the Community on their establishment (i.e. when identified rather than when collected) is widely breached by Member States, which prefer to wait until the debts are collected. 
Enligt en bestmmelse i de allmnna reglerna om redovisning av egna medel skall tullar fr vilka skerhet har stllts verlmnas till gemenskapen d de faststlls (dvs. d de identifieras snarare n nr de uppbrs). Denna bestmmelse bryter medlemsstaterna ofta mot, eftersom de fredrar att vnta tills uppbrd av tullen har skett.
Customs debts which are supposed to be covered by guarantees in the transit system have remained outstanding for a number of years because of failings in the insurance arrangements made under the Customs International Conventions on the Transport of Goods under Cover of TIR Carnets (TIR Convention). 
Tullskulder som skulle ha varit tckta av borgensfrbindelser i transiteringssystemet har frblivit obetalda under flera r p grund av brister i frskringssystemet som upprttats under Tullkonventionen om internationell transport av gods upptaget i TIR-Carnet (TIR-konventionen).
Finally, the report stresses the need for the Commission and the Member States to reach a consensus on the drawing-up and enforcement of harmonised legislation and calls on the Commission if the need arises to use its powers of initiative to propose the necessary improvements. 10.3.2000 
Slutligen framhlls det i denna rapport att kommissionen och medlemsstaterna i samfrstnd br utarbeta och genomdriva en harmoniserad lagstiftning och kommissionen uppmanas att vid behov anvnda sin befogenhet att ta initiativ fr att fresl ndvndiga frbttringar. 10.3.2000
10.3.2000 EN Official Journal of the European Communities C 70/3 Introduction 1. 
10.3.2000 SV Europeiska gemenskapernas officiella tidning C 70/3 Inledning 1.
Under Council Decision 94/728/EC, Euratom of 31 October 1994 the Community Budget is part-financed by customs duties and agricultural duties, collectively known as traditional own resources. 
Enligt rdets beslut 94/728/EG, Euratom av den 31 oktober 1994 finansieras gemenskapsbudgeten delvis med tullar och jordbrukstullar, gemensamt benmnda traditionella egna medel.
For 1998, the budget outturn amounted to ECU 14 100 million net, approximately 16,9 % of the total own resources budget. 
Fr 1998 var budgetutfallet 14 100 miljoner ecu netto eller cirka 16,9 % av budgeten fr samtliga egna medel.
The customs authorities of the Member States collect these revenues on the basis of the Community Customs Code (1) and in conformity with the provisions of Council Regulation (EEC, Euratom) No 1552/89 of 29 May 1989 (2). 
Medlemsstaternas tullmyndigheter uppbr dessa inkomster med std av gemenskapens tullkodex (1) och i enlighet med rdets frordning (EEG, Euratom) nr 1552/89 av den 29 maj 1989 (2).
Definitive customs debts arise, in the main, on the Ôrelease for free circulationŐ in the Community of imported goods that are liable to these duties. 
Definitiva tullskulder uppstr i huvudsak nr importerade varor som omfattas av dessa tullar vergr till fri omsttning i gemenskapen.
The most significant of these procedures are customs warehousing, inward processing, temporary importation and transit. 
De viktigaste av dessa tullfrfaranden r tullager, aktiv frdling, temporr import och transitering.
Collection of duties may also be suspended or deferred where imported goods are moved within the Community customs territory under an approved transit scheme; in the event of an appeal against a decision of a customs authority; to enable periodic payments to be made; to facilitate the temporary movement of goods; and where documents supporting a lower or zero-rating of duty are unavailable at the time of customs clearance of goods. 
Uppbrden av tullar kan ocks skjutas upp eller f anst i olika fall som t.ex. nr importerade varor flyttas inom gemenskapens tullomrde under en godknd transiteringsordning, nr en tullmyndighets beslut verklagats, fr att regelbundna betalningar skall kunna gras, fr att underltta tillflliga frflyttningar av varor och nr handlingar fr att styrka en nedsatt tullsats eller nolltullsats saknas vid tidpunkten fr klareringen av varorna.
To protect the financial interests of the Community and ensure that established entitlements of own resources are collected when due, provisions dealing with securities and guarantees (3) have been incorporated into Community customs legislation. 
Fr att skydda gemenskapens ekonomiska intressen och skerstlla att faststllda fordringar fr egna medel uppbrs nr de fr-faller, har bestmmelser om skerheter och borgensfrbindelser (3) infrts i gemenskapens tullagstiftning.
While reliable statistics are not available, the Court noted that a substantial part of the ECU 14 100 million of traditional own resources entered in the CommunityŐs accounts for 1998 will have been covered by a security at least once before being made available. 
Ngon tillfrlitlig statistik finns inte tillgnglig, men revisionsrtten har noterat att en betydande del av de 14 100 miljoner ecu i traditionella egna medel som bokfrts i gemenskapens redovisning fr 1998, kommer att ha tckts av en skerhet minst en gng innan de tillhandahlls.
Securities also cover an unquantified level of potential debts in suspensive customs procedures. 
Skerheterna tcker ocks en icke kvantifierbar mngd potentiella skulder i suspensiva tullarrangemang.
(1) Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code (OJ L 302, 19.10.1992, p. 1). 
(1) 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, 2 s.
(2) Council Regulation (EEC, Euratom) No 1552/89 of 29 May 1989 implementing Decision 88/376/EEC, Euratom on the system of the 3 CommunitiesŐ own resources (OJ L 155, 7.6.1989, p. 
1). () Rdets frordning (EEG, Euratom) nr 1552/89 av den 29 maj 1989 om genomfrande av rdets beslut 88/376/EEG, Euratom om syste-3 met fr gemenskapernas egna medel (EGT L 155, 7.6.1989, s.
1). () Securities encompass many forms of surety; cash deposits; pledging of goods; bills of exchange; charges on property, etc. while guarantees are specific undertakings by guarantors to pay on demand. 
1). () Skerheter kan vara av olika slag: kontanta depositioner, pantsatta varor, vxlar, inteckningar i egendom etc., medan borgensfrbindelser r borgensmannens specifika tagande att erlgga betalning vid anmodan.
Customs debts are required to be entered in accounts maintained in each Member State (hereafter called A accounts) and made available to the Commission. 
Tullfordringar mste bokfras i de rkenskaper som varje medlemsstat fr (nedan kallad A-bokfringen) och tillhandahllas kommissionen.
However, unsecured debts and secured but challenged debts may be entered in separate accounts (hereafter called B accounts). 
Tullfordringar fr vilka ingen skerhet har stllts och tullskulder fr vilka skerhet har stllts men som bestridits, kan bokfras i srskilda rkenskaper (nedan kallad B-bokfringen).
As soon as Community entitlements that have been entered in the B accounts are settled, they are required to be transferred within the prescribed period to the A accounts. 
S snart de av gemenskapens fordringar som bokfrts i B-bokfringen har betalats, skall de inom den freskrivna tidsperioden verfras till A-bokfringen.
The consolidated balance sheet of the European Community for 1998 shows the volume of debts entered in the B accounts at ECU 1 739 million (1 362 million in 1997). 
Av Europeiska gemenskapernas konsoliderade balansrkning fr 1998 framgr att tullfordringar som bokfrts i B-bokfringen uppgr till 1 739 miljoner ecu (1 362 miljoner 1997).
This balance comprises the unsecured debts arising from fraud and irregularity and the secured but contested debts. 
Denna summa innefattar tullfordringar fr vilka ingen skerhet har stllts som uppsttt i samband med bedrgeri och oegentligheter samt tullfordringar fr vilka skerhet har stllts, men som bestridits.
Legal provisions in Community legislation Mandatory securities 7. 
Rttsliga bestmmelser i gemenskapens lagstiftning Obligatoriska skerheter 7.
(5) Article 94 of Council Regulation (EEC) No 2913/92. (6) Article 88 of Council Regulation (EEC) No 2913/92 and Article 700 of 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, 7 11.10.1993, p. 
(6) Artikel 94 i rdets frordning (EEG) nr 2913/92. () Artikel 88 i rdets frordning (EEG) nr 2913/92 och artikel 700 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, 7 s.
1). () Article 257 of Commission Regulation (EEC) No 2454/93. 
1). () Artikel 257 i kommissionens frordning (EEG) nr 2454/93.
C 70/4 EN Official Journal of the European Communities 10.3.2000 Ń when the declarant wishes to make an appeal against a decision of the customs authority while suspending the implementation of the decision where that decision has the effect of causing import or export duties to be charged (1). 
C 70/4 SV Europeiska gemenskapernas officiella tidning 10.3.2000 Ń deklaranten verklagar tullmyndighetens beslut och verkstlligheten av beslutet skjuts upp, om beslutet medfr att import-eller exporttull skall debiteras (1).
Optional securities 8. 
Icke obligatoriskt stllande av skerhet 8.
The legislation also provides that securities may be taken by customs authorities as follows: Ń whencustomstradersoperateasuspensiveproceduresuchas customs warehousing (2), inward processing (3), processing under customs control (4), Ń when goods are in temporary storage awaiting a customs approved treatment (5), Ń forimportedgoodswhichbenefitfromfavourabletarifftreat-ment as a result of their declared end use (6). 
Lagstiftningen faststller ocks att skerheter skall krvas av tullmyndigheten Ń nroperatrernarverksammaunderngotsuspensivtarrange-mang som t.ex. tullager (2), aktiv frdling (3) eller bearbetning under tullkontroll (4), Ń nr varor befinner sig i tillfllig frvaring i vntan p att hnfras till en godknd tullbehandling (5), Ń frimporteradevarorsomtnjuternedsattimporttullsatseller nolltullsats p grund av deras anvndning fr srskilda ndaml (6).
Determining the amount of security 9. 
Faststllande av det belopp som skall utgra skerheten 9.
Where a security is mandatory the customs authorities are required to fix its level equal to the precise amount of the customs debt where it can be established with certainty, or if not, the maximum amount, as estimated by the customs authorities (7), of the customs debts which have been or may be incurred. 
D stllandet av skerhet r obligatoriskt skall tullmyndigheterna faststlla denna till en niv som motsvarar tullskuldens exakta belopp, om detta belopp med skerhet kan faststllas eller i annat fall det av tullmyndigheterna hgsta uppskattade belopp som tullskulderna som har uppsttt eller kan komma att uppst uppgr till (7).
Where the security to be provided is optional the customs authorities of the Member States determine the level on the basis of their evaluation of a number of financial and other factors relating to the individual declarants. 
Nr stllandet av skerhet inte r obligatoriskt faststller medlemsstaternas tullmyndigheter nivn p grundval av sin bedmning av ett antal ekonomiska och andra faktorer som avser de enskilda deklaranterna.
Scope and objectives of the audit 10. 
Granskningens omfattning och ml 10.
The CourtŐs audit focused primarily on the management of securities and guarantees by the Member StatesŐ customs administrations and concentrated on the more significant customs pro-(1) Article 244 of Council Regulation (EEC) No 2913/92. 
Revisionsrttens granskning inriktades i frsta hand p hur tullmyndigheterna i medlemsstaterna frvaltar skerheter och borgensfrbindelser och koncentrerades p de viktigaste tullfr-(1) Artikel 244 i rdets frordning (EEG) nr 2913/92.
(2) Article 104 et seq. of Council Regulation (EEC) No 2913/92. 
(2) Artikel 104 ff. i rdets frordning (EEG) nr 2913/92.
(3) Article 88 of Council Regulation (EEC) No 2913/92. 
(3) Artikel 88 i rdets frordning (EEG) nr 2913/92.
(4) Article 88 of Council Regulation (EEC) No 2913/92. 
(4) Artikel 88 i rdets frordning (EEG) nr 2913/92.
(5) Article 51 of Council Regulation (EEC) No 2913/92. 
(5) Artikel 51 i rdets frordning (EEG) nr 2913/92.
(6) Article 82 of Council Regulation (EEC) No 2913/92. 
(6) Artikel 82 i rdets frordning (EEG) nr 2913/92.
(7) Article 192 of Council Regulation (EEC) No 2913/92. cedures where securities or guarantees are taken to protect the CommunityŐs financial interests. 
(7) Artikel 192 i rdets frordning (EEG) nr 2913/92. farandena dr skerheter eller borgensfrbindelser stlls fr att skydda gemenskapens ekonomiska intressen.
The principal objectives of the audit were to evaluate the extent to which Member States complied with the legal requirements, and how these requirements and the practices surrounding them cover the risks facing the customs authorities in their collection of Community own resources. 
Granskningens viktigaste ml var att utvrdera i vilken grad medlemsstaterna efterlevde de rttsliga kraven samt hur dessa krav och frfaranden tcker de risker som uppstr i samband med att tullmyndigheterna uppbr gemenskapens egna medel.
The audit was conducted in eight Member States namely Belgium, Germany, Spain, France, Italy, the Netherlands, Austria and the United Kingdom, which together accounted for some 90 % of the total traditional own resources made available to the Commission in 1998. 
Granskningen genomfrdes i tta medlemsstater, nmligen Belgien, Tyskland, Spanien, Frankrike, Italien, Nederlnderna, sterrike och Frenade kungariket. Dessa lnder str tillsammans fr cirka 90 % av samtliga traditionella egna medel som tillhandahlls kommissionen 1998.
Audit findings Deferment of duty 12. 
Granskningsresultat Anstnd med betalning av tullskuld 12.
Article 74(1) and Article 192 of the Community Customs Code (8) provide that where a customs debt has been incurred following the acceptance of a customs declaration, the goods in question may only be released to the declarant when the latter pays the import duties or provides security for the debt arising on them. 
Om mottagandet av en tulldeklaration ger upphov till en tullskuld skall, enligt artikel 74.1 och artikel 192 i gemenskapens tullkodex (8), varorna i frga inte frigras till deklaranten med mindre n att denna har betalat eller stllt skerhet fr tullskulden.
In four of the Member States visited, the procedures in operation are not adapted to ensure that the requirements outlined in paragraph 12 are adhered to. 
I fyra av de beskta medlemsstaterna anvnds frfaranden som inte har anpassats fr att skerstlla att de bestmmelser som beskrivs i punkt 12 fljs.
Ń The customs authorities in two of these Member States cannot confirm or monitor compliance with these requirements where release of goods for free circulation occurs under a simplified scheduling arrangement. 
Detta framgr av fljande exempel: Ń Tullmyndigheternaitvavmedlemsstaternakanintebekrfta eller vervaka att dessa bestmmelser efterlevs om varorna vergr till fri omsttning enligt ett frenklat frfarande.
This is because they do not receive information on goods released under the scheduling arrangement until the beginning of the following month. 
Detta beror p att de inte fr ngon information om de varor som vergtt till fri omsttning frrn i brjan av fljande mnad.
The Court observed one case where the trader had released goods under this procedure where the customs duties exceeded the guarantee provided by a factor of 10,5. (8) Council Regulation (EEC) No 2913/92. 
Revisionsrtten ptrffade ett fall dr operatren hade frigjort varor enligt detta frfarande men dr tullskulden var 10,5 gnger strre n den stllda skerheten. (8) Rdets frordning (EEG) nr 2913/92 av den 12 oktober 1992.
10.3.2000 EN Official Journal of the European Communities C 70/5 Ń In another Member State, national procedures, which allow traders to clear goods at any customs office under an authorising certificate system, sometimes cannot monitor customs debts being incurred against authorised limits. 
10.3.2000 SV Europeiska gemenskapernas officiella tidning C 70/5 Ń I en annan medlemsstat frekommer nationella frfaranden som ger operatrerna mjlighet att tullklarera varor vid vilket tullkontor som helst genom ett certifieringssystem.
This is because the information on customs clearances is physically sent to a centralised deferment office, with matching occurring days after clearance of the goods. 
Ibland kan man enligt dessa nationella frfaranden inte jmfra tullskulderna med de godknda grnserna, eftersom informationen om tullklareringen fysiskt versnds till ett kontor dr samtliga anstndsrenden handlggs och avstmningen sker flera dagar efter att varorna frigjorts.
In addition, a recently implemented computerised accounting system does not allow partially secured customs debts to be entered in the A accounts and made available to the Commission in the appropriate manner. As a result, where there is insufficient security to cover the whole of a customs debt, none of that debt is made available until the total amount has been collected. 
Dessutom gr det inte att med ett nyligen inrttat datoriserat bokfringssystem registrera sdana tullskulder fr vilka skerhet endast delvis har stllts i A-bokfringen och tillhandahlla kommissionen dessa tullskulder p ett korrekt stt. Detta har lett till att nr skerheten inte rcker till fr att tcka hela tullskulden tillhandahlls ingenting av tullskulden frrn hela beloppet har uppburits.
It is acknowledged that customs cannot effectively monitor adherence to security requirements in all circumstances because of shortcomings in their systems and operational procedures. 
Det r allmnt erknt att tullmyndigheterna inte effektivt kan vervaka att sker-hetsbestmmelserna efterlevs under alla frhllanden p grund av brister i systemen och frfarandena.
In order that no trader is put at a disadvantage, there may be a need to apply systematically the provisions of Article 232(1) of the Community Customs Code concerning compensatory interest in case of late payment of customs debts in excess of the authorised limits. 
Fr att inte missgynna ngon operatr kan det eventuellt finnas ett behov av att systematiskt till-lmpa artikel 232.1 i gemenskapens tullkodex om drjsmlsrnta vid sena betalningar av tullskulder som verskrider de beviljade grnserna.
Temporary importation of goods 15. 
Temporr import av varor 15.
Goods may be imported into the Community customs territory for exhibition, testing or other temporary purpose without the payment of customs duties. 
Varor kan importeras in i gemenskapens tullomrde fr att visas upp, fr att testas eller av andra tillflliga anledningar utan att tull mste erlggas.
Community customs legislation (1) lays down a maximum period of 24 months during which goods may remain under this procedure. 
Gemenskapens tullagstiftning (1) faststller en maximal period p 24 mnader under vilken varorna kan kvarst i detta frfarande.
In exceptional circumstances, the maximum time limit may be extended. 
Om srskilda omstndigheter freligger kan den maximala tidsgrnsen frlngas.
In practice, the maximum period of 24 months is normally applied. 
I praktiken tillmpas vanligen den maximala perioden p 24 mnader.
The facility may be used on the provision of security equivalent to the amount of the duties involved Ń in practice traders are very often required to provide a cash deposit as security. 
Frfarandet kan anvndas nr skerhet motsvarande beloppet fr tullskulden stlls och i praktiken mste operatrerna mycket ofta lmna en kontant deposition som skerhet.
The Court found the following: Ń In one jurisdiction, a major trader that frequently uses the temporary importation procedure had, at the time of audit, 470 temporary importation declarations uncleared after two years. 
Revisionsrtten konstaterade fljande: Ń Inom ett lands jurisdiktion hade en stor operatr som ofta anvnder sig av det temporra importfrfarandet nr granskningen gjordes 470 temporra importdeklarationer som fortfarande inte hade tullklarerats efter tv r.
The Court noted that the customs authority frequently 1 () Article 140 of Council Regulation (EEC) No 2913/92. terminates the temporary importation procedure by taking the cash security to account as customs duty on expiry of the maximum permitted period. 
Revisionsrtten 1 () Artikel 140 i rdets frordning (EEG) nr 2913/92. noterade att tullmyndigheterna ofta avslutar det temporra importfrfarandet genom att ta upp den kontanta skerheten som tull nr den maximalt tilltna perioden lpt ut.
It is not possible to determine whether and to what extent the own resources involved in these cases should have been made available to the Commission at an earlier date, had an effective review procedure been in operation to determine the actual date of the creation of the customs debt. 
Det r omjligt att faststlla om och i vilken grad de egna medel som berrs i dessa fall skulle ha tillhandahllits kommissionen tidigare om en effektiv granskning utfrts fr att faststlla det datum d tullskulden uppstod.
Ń In another, the Court noted that security of only 10 % of the potential customs duties was taken on goods entered under the temporary importation procedure at one customs office visited. 
Ń Inom ett annat lands jurisdiktion noterade revisionsrtten att vid ett tullkontor som besktes togs endast 10 % av den potentiella tullen som skerhet fr varor som infrdes under det temporra importfrfarandet.
The Court understands that the percentage taken varies from office to office and circumstance to circumstance, but that where the goods are to be used in any other Member State 100 % of the potential duties is taken. 
Revisionsrtten har frsttt att den procentsats som tas som skerhet varierar mellan kontoren och beroende p omstndigheterna, men nr varorna skall anvndas i ngon annan medlemsstat tas 100 % av en eventuell tull ut.
However, customs legislation provides that in any circumstance where a security is compulsory, as in the temporary imporation of goods, the level of the security shall be set as a minimum at the amount of the duties involved (2). 
Tullagstiftningen faststller emellertid att i de fall dr det r obligatoriskt att stlla skerhet, som i fallet med temporr import av varor, skall skerheten uppg till minst det belopp som motsvarar tullskulden (2).
It is incumbent on the customs authorities of the Member States to treat the two-year limit allowed for temporary importation as that and to recognise that failure to carefully monitor goods introduced into the Community under this procedure can result in major delays in giving the Community benefit of the duties involved. 
Det ligger medlemsstaternas tullmyndigheter att behandla den tvriga grnsen fr temporr import som en sdan och att inse att om de underlter att noggrant vervaka varor som frs in i gemenskapen enligt detta frfarande kan fljden bli att tillhandahllandet till gemenskapen av de berrda tullinkomsterna frsenas i hg grad.