Примери за използване на Import or export duty на Английски и техните преводи на Български
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Recovery, payment, repayment and remission of the amount of import or export duty Section 1.
(a) calculating the amount of import or export duty and other charges on the goods;
Member States shall determine the practical procedures for the entry in the accounts of the amounts of import or export duty.
Determination of the amount of import or export duty, notification of the customs debt and entry in the accounts.
The customs authorities referred to in Article 101 shall enter in their accounts,in accordance with the national legislation, the amount of import or export duty payable as determined in accordance with that Article.
Section 1 Determination of the amount of import or export duty, notification of the customs debt and entry in the accounts.
The customs authorities referred to in Article101 shall enter in their accounts, in accordance with the national legislation, the amount of import or export duty payable as determined in accordance with that Article.
(b) where the amount of import or export duty payable exceeds that determined on the basis of a decision made in accordance with Article 33;
The Member States shall assist each other in the recovery of the amount of import or export duty corresponding to the customs debt.
Where an amount of import or export duty has been paid and the corresponding customs declaration is invalidated in accordance with Article 174, that amount shall be repaid.
It is necessary to establish the factors on the basis of which import or export duty and other measures in respect of trade in goods are applied.
Where the amount of import or export duty payable is equal to the amount entered in the customs declaration, release of the goods by the customs authorities shall be equivalent to notifying the debtor of the customs debt.
A“customs debt” means the obligation of a person to pay the amount of import or export duty which applies to specific goods under the customs legislation in force.
The amount of import or export duty shall be determined on the basis of those rules for calculation of duty which were applicable to the goods concerned at the time at which the customs debt in respect of them was incurred.
Release dependent upon payment of the amount of import or export duty corresponding to the customs debtor provision of a guarantee.
In specific cases, the customs authorities shall, upon application, take decisions relating to binding information with regard to other factors referred to in Title II,on the basis of which import or export duty and other measures in respect of trade in goods are applied.
The time-limit for payment of the amount of import or export duty corresponding to a customs debt shall be suspended in any of the following cases.
However, economic operators should have the possibility to provide to the customs authorities other types of guarantee as long as those types provide equivalent assurance that the amount of import or export duty corresponding to the customs debt and other charges will be paid.
(a) for the part that is to cover import or export duty and other charges which have been incurred, the reference amount shall correspond to the amount of the import or export duty and of the other charges payable;
Applications for repayment or remission shall be submitted by the personwho has paid or is liable to pay the amount of import or export duty, or by any person who has succeeded him in his rights and obligations.
Where the amount of import or export duty payable has not been paid within the prescribed period, the customs authorities shall secure payment of that amount by all means available to them under the law of the Member State concerned.
Where the periods referred to in paragraphs 3 and 4 are weeks,Member States may provide that the amount of import or export duty in respect of which payment has been deferred is to be paid on the Friday of the fourth week following the week in question at the latest.
Where the customs authorities are to enter the amount of import or export duty payable in the accounts in accordance with the first subparagraph of Article 105(1) of the Code, the supplementary declaration referred to in the first subparagraph of Article 167(1) of the Code shall be lodged within 10 days of the release of the goods.
Where it is compulsory for a guarantee to be provided, a guarantee covering a single operation(individual guarantee)for a potential customs debt shall cover the amount of import or export duty corresponding to the customs debt which may be incurred, calculated on the basis of the highest rates of duty applicable to goods of the same type.
Where a comprehensive guarantee is to be provided for import or export duty and other charges, the amount of which cannot be established with certainty at the time when the guarantee is required or which vary in amount over time, the part of the reference amount covering those duties and charges shall be fixed as follows.
Where, on the basis of the verification of the customs declaration, the customs authorities determine an amount of import or export duty different from the amount which results from the particulars in the declaration, Article 195(1) of the Code shall apply as regards the amount thus assessed.
Where a comprehensive guarantee is to be provided for import or export duty and other charges the amount of which can be established with certainty at the time when the guarantee is required, the part of the reference amount covering those duties and charges shall correspond to the amount of the import or export duty and of the other charges payable.
If those periods are months, Member States may provide that the amount of import or export duty in respect of which payment has been deferred is to be paid by the 16th day of the month following the month in question.
However, provided that payment has been guaranteed,the total amount of import or export duty relating to all the goods released to one and the same person during a period fixed by the customs authorities, which may not exceed 31 days, may be covered by a single entry in the accounts at the end of that period.
The customs authorities shall repay or remit the amount of import or export duty referred to in paragraph 1 where it is EUR 10 or more, except where the person concerned requests the repayment or remission of a lower amount.