Gaois

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22 results

  1. TRADE|tariff policy|tariff policy · FINANCE|taxation

    #631359

    IATE #1568001
    dleacht ar onnmhairí Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context Is gá na tosca a shuíomh ar ar a mbonn a dhéantar dleachtanna ar onnmhairí agus dleachtanna ar allmhairí agus bearta eile a bhaineann le trádáil earraí a chur i bhfeidhm.' Reference "Rialachán (CE) Uimh. 450/2008 lena leagtar síos Cód Custaim an Chomhphobail (Cód Custaim Nuachóirithe)"
    dleacht onnmhairiúcháin Reference "Rialachán (AE) Uimh. 1217/2012 maidir le leithdháileadh cuótaí rátaí taraife a bhfuil feidhm acu i ndáil le honnmhairithe adhmaid ó Chónaidhm na Rúise chun an Aontais Eorpaigh"
    ga
    Context '...tá caibidlithe ag an gCoimisiún le Cónaidhm na Rúise go ndéanfaidh Cónaidhm na Rúise gealltanais chun na dleachtanna onnmhairiúcháin ar adhmad amh a laghdú nó a dhíchur.' Reference "Rialachán (AE) Uimh. 1217/2012 maidir le leithdháileadh cuótaí rátaí taraife a bhfuil feidhm acu i ndáil le honnmhairithe adhmaid ó Chónaidhm na Rúise chun an Aontais Eorpaigh"
    dleacht chustaim ar onnmhairí Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Ausfuhrabgabe | Ausfuhrzoll | Ausfuhrsteuer | Ausfuhrtarif | Ausgangsabgabe
    de
    Definition für die Ausfuhr von Waren zu entrichtende Abgaben Reference "Verordnung (EU) Nr. 952/2013 zur Festlegung des Zollkodex der Union"
    export duty | export duties | duty on exports | customs duty on exports | export tax | export tariff | export rate
    en
    Definition customs duty payable on the export of goods Reference "Regulation (EU) No 952/2013, laying down the Union Customs Code (23.6.2020)"
    droit à l'exportation | droit de douane à l'exportation | taxe à l'exportation | droit de sortie | droits à l'exportation
    fr
    Definition droit de douane exigible à l’exportation des marchandises Reference "Conseil-FR, d'après le Règlement (UE) no 952/2013 établissant le code des douanes de l'Union "
  2. TRADE|tariff policy|customs tariff

    #618088

    IATE #1080909
    dleacht chustaim Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'I bhfianaise chineál agus thréimhse réasúnta gearr na mbeart dá bhforáiltear faoin sásra cobhsaíochta do bhananaí, agus chun tionchar diúltach ar staid mhargadh an Aontais do bhananaí a chosc, ba cheart don Choimisiún gníomhartha cur chun feidhme atá infheidhme láithreach a ghlacadh freisin chun an dleacht chustaim fhabhrach arna bhunú faoin sásra cobhsaíochta do bhananaí a chur ar fionraí go sealadach, nó chun a chinneadh nach bhfuil fionraí shealadach den sórt sin iomchuí.' Reference "Rialachán (AE) Uimh. 19/2013 lena gcuirtear chun feidhme clásal coimirce déthaobhach agus sásra cobhsaíochta do bhananaí an Chomhaontaithe Trádála idir an tAontas Eorpach agus a Bhallstáit, de pháirt amháin, agus an Cholóim agus Peiriú, den pháirt eile, CELEX:32013R0019/GA"
    Zoll | Zollsatz | Zolltarif
    de
    Comment "XREF: preferential customs duty = Präferenzzoll"
    customs duty | tariff | customs duties | customs duties on imports and exports
    en
    Definition tax levied on goods as they cross national borders Reference "Britannica > 'tariff' (25.10.2023)"
    Comment "Such taxes are usually imposed by the importing country, but they can also be applied to exports.1***The terms 'customs duty' and 'tariff' denote a tax levied on goods when they cross a border and should be distinguished from the term 'customs tariff', which refers to the overall system established by a country or customs union that generally comprises the nomenclature (classification of goods), codes set out in the classification table, duty rates which apply to each class of goods, and any other relevant rules.2"
    droit de douane
    fr
    Definition taxe qui doit être acquittée à un État lors du passage de marchandises à sa frontière Reference "Conseil-FR, d'après: - Site du JDN, article du 1.12.2022 par Ingrid Pilard, «Droit de douane: définition, seuil de franchise, calcul» (6.11.2023) - Site de la bdc* > Articles et outils > Boîte à outils > Gabarits téléchargeables > Glossaire > Droit de douane (6.11.2023)"
  4. TRADE|trade policy · TRADE|tariff policy · BUSINESS AND COMPETITION|accounting

    #601806

    IATE #137126
    dleacht ar allmhairí Reference "Rialachán (CE) Uimh. 450/2008 lena leagtar síos Cód Custaim an Chomhphobail (Cód Custaim Nuachóirithe)"
    ga
    Context 'Is gá na tosca a shuíomh ar ar a mbonn a dhéantar dleachtanna ar onnmhairí agus dleachtanna ar allmhairí agus bearta eile a bhaineann le trádáil earraí a chur i bhfeidhm.' Reference "Rialachán (CE) Uimh. 450/2008 lena leagtar síos Cód Custaim an Chomhphobail (Cód Custaim Nuachóirithe)"
    dleacht allmhairiúcháin Reference "Rialachán (AE) 2018/196 maidir le dleachtanna custaim breise ar allmhairí táirgí áirithe de thionscnamh Stáit Aontaithe Mheiriceá, CELEX:32018R0196/GA"
    ga
    Einfuhrabgabe | Einfuhrzoll | Importsteuer | Eingangsabgabe
    de
    Definition Sammelbegriff für alle bei der Einfuhr von Waren in das Zollgebiet ggf. zu entrichtenden Abgaben, i.d.R. der Zoll, die Einfuhrumsatzsteuer und andere für Waren zu erhebende Verbrauchssteuern Reference "Gabler Wirtschaftslexikon https://wirtschaftslexikon.gabler.de/definition/einfuhrabgaben-34368 (29.5.2018)"
    import duty | customs import duty | duty on importation | import tax | customs duty on imports | tax on importation | import tariff
    en
    Definition customs duty or other import charge which is payable on goods of a particular type when they enter the economic territory of a country Reference "Council-EN, based on OECD > Glossary of Statistical Terms, https://stats.oecd.org/glossary/detail.asp?ID=1296 [29.5.2018]"
    droit à l'importation | droit sur les importations | taxe à l'importation | impôt lié à l'importation | droit de douane à l'importation | tarif d'importation | droit d'entrée
    fr
    Definition taxe unilatéralement imposée au moment de l'importation, frappant spécifiquement un produit importé et altérant son prix à l'exclusion du produit national similaire Reference "Conseil-FR, d'après:1) ""L'interdiction des taxes d'effet équivalant à un droit de douane: un élément fondateur de l'Union douanière au service du marché intérieur et de la politique commerciale commune"", J-M Grave, mars 2006, [9.7.2015]2) Curia, Arrêt de la Cour du 14 décembre 1962 (affaire 2/62). (26.6.2020)"
    Comment "NB: ne pas confondre avec: charge à l'importation, IATE:835888 ."
  5. TRADE|trade policy · TRADE|tariff policy · TRADE|international trade|international trade · AGRICULTURE, FORESTRY AND FISHERIES

    #608976

    IATE #841733
    dleacht chustaim ad valorem Reference Foclóir Staidéir Ghnó ;Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Wertzoll
    de
    ad valorem customs duty | ad valorem duty | ad valorem tax
    en
    Comment CONTEXT: GATT
    droit de douane ad valorem | droit ad valorem | taxe ad valorem
    fr
    Definition taux de droit exprimé en pourcentage du prix Reference "Site de l'OMC, accueil > l’omc > conférences ministérielles > cancún > notes d’information > comprendre le jargon, Guide informel de la terminologie de l’OMC, http://www.wto.org/french/thewto_f/minist_f/min03_f/brief_f/brief25_f.htm [23.9.2014]"
  6. TRADE|tariff policy

    #609023

    IATE #842886
    dleacht uathrialach Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context an dleacht uathrialach traidisiúnta nó an gnáthdhleacht uathrialach custaim is infheidhme maidir le hearraí a fholaítear leis an Ainmníocht Chomhcheangailte' Reference "Rialachán (AE) Uimh. 952/2013 lena leagtar síos Cód Custaim an Aontais, CELEX:32013R0952/GA"
    autonomer Zollsatz | autonomer Zoll
    de
    Definition einseitig festgelegter und angewandter Zollsatz Reference Council-DE
    Comment "z.B. die vom Rat auf Vorschlag d. Kommission festgelegten Sätze des Gemeinsamen Zolltarifs (vgl. Art.31 AEUV CELEX:12008E031/DE Ant.: vertragsmäßiger Zollsatz IATE:792828"
    autonomous duty
    en
    Definition 1. an import duty established and applied unilaterally2. a customs duty which is generally a Customs Tariff Law voted by Parliament Reference "1. COM-FI2. WITS (World Integrated Trade Solution), Glossary, s.v. statutory duty, http://wits.worldbank.org/wits/glossary.html [11.5.2012]"
    droit autonome | droit de douane autonome
    fr
  8. TRADE|tariff policy

    #609654

    IATE #847129
    dleachtanna custaim a dhíchur Reference Conradh CEE, Airt. 10(2) Ionstraim Aontachais 1979, Airt. 42(2)
    ga
    Language usage """cealú "" atá san fhoinse."
    dleachtanna custaim a dhíothú Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Abschaffung der Zölle
    de
    Comment MISC: aus EG-Wörterverzeichnis.
    elimination of customs duties | abolition of customs duties | elimination of customs duty | removal of customs duties | elimination of duties
    en
    élimination des droits de douane | suppression des droits de douane
    fr
  10. TRADE|trade policy · TRADE|tariff policy · TRADE|international trade|international trade

    #604612

    IATE #765805
    luacháil chustaim Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    endgültige Zollfestsetzung | Bewertung von Waren für Zollzwecke | Zollwertermittlung | Verzollung
    de
    Definition Die Aussetzung der endgültigen Zollfestsetzung ist eine der vorläufigen Antidumpignmaßnahmen gem. Art.7 Reference ---
    Comment "SYN/ANT: im Übereinkommen von 1979 zur Durchführung von Artikel VI des GATT-Übereinkommens (betr. Dumping), Art.10 Nummer═2 (ABl. L═71/1980, S.96) übersetzt mit: ""endgültige Verzollung"";XREF: Zollwertkodex (A030932);DIV: RSZ 07/04/2003;UPDATED: kw (23/4/01), CBA 27/04/2004"
    customs valuation | appraisement
    en
    Definition "Customs valuation is the appraisal of the value of imported goods by customs officials for the purpose of determining the amount of duty payable. The GATT Customs Valuation Code obligates signatory governments to use the ""transaction value"" (the price actually paid or payable) of imported goods as the principal basis for valuing the goods for customs purposes. Countries have an option of, e.g., including or excluding freight and insurance charges (i.e. C.I.F. or F.O.B.)." Reference ---
    Comment CONTEXT: GATT.
    évaluation en douane | évaluation en vue de la fixation des droits de douane
    fr
  11. TRADE|tariff policy|tariff policy

    #638217

    IATE #2145025
    díolúine ó dhleacht chustam Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Befreiung von den Einfuhrabgaben | Zollfreiheit
    de
    exemption from customs duty | exemption from customs duties | duty exemption | customs duty exemption
    en
    Definition arrangement granting goods a zero duty status, adopted before goods are presented to customs Reference COM-FI
    Comment "Exemption from customs duty can be based on an autonomous or reciprocal arrangement such as GSP+ arrangement or a free trade agreement. As it is adopted before goods are presented to customs, neither an obligation to pay a customs duty arise nor a customs debt incur.(source: COM-FI)Cf. remission of duty IATE:1081121<><><><><><><><><><><><><><><><><><><><><><><>"
    exonération des droits de douane | exonération douanière
    fr
    Definition absence de perception de droits de douane Reference COM-FR, d'après diverses sources
  17. TRADE|tariff policy · TRADE|international trade|international trade

    #605978

    IATE #782243
    géarú ar tharaifí Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    méadú ar tharaifí Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Tarifeskalation
    de
    Definition wenn die Nominalzölle (der jeweilige Einfuhrzoll) auf vorgelagerten Fertigungsstufen (Rohstoffe, Vorprodukte, Halberzeugnisse etc.) niedriger sind als die auf nachgelagerten Fertigungsstufen, sodass mit zunehmendem Verarbeitungsgrad der nominale Zollsatz ansteigt Reference "Wirtschaftslexikon Gabler Springer: http://wirtschaftslexikon.gabler.de/Definition/tarifeskalation.html [2.8.2013]"
    tariff escalation
    en
    Definition This term refers to the common situation whereby raw materials and less- processed goods are generally dutied at lower rates than more processed versions of the same derivative goods. For instance, the import duty in most countries is generally higher for petrochemicals than for the petroleum and other raw materials necessary for their production. It is argued by primary commodity exporting nations that this situation confers a higher degree of protection for the processing industries of importing countries than minimal tariff rates would suggest. Reference ---
    progressivité des droits | progressivité des droits de douane
    fr
    Definition Droits plus élevés sur les importations de demi- produits que sur celles de matières premières, et encore plus élevés sur celles de produits finis. Cette pratique protège les industries de transformation nationale et décourage toute activité de transformation dans les pays d'où les matières premières sont originaires. Reference "Glossaire OMC: http://www.wto.org/french/thewto_f/glossary_f/glossary_f.htm [20.1.2012]"
  18. TRADE|tariff policy|customs regulations|customs debt · TRADE|tariff policy|EU customs procedure

    #604351

    IATE #761238
    Zollschuldner | Schuldner
    de
    Definition eine zur Erfüllung der Zollschuld verpflichtete Person Reference "Verordnung (EU) Nr. 952/2013 zur Festlegung des Zollkodex der Union, Art.5 Nr.19"
    customs debtor | debtor
    en
    Definition any person liable for a customs debt Reference "REGULATION (EU) No 952/2013 laying down the Union Customs Code CELEX:32013R0952/EN"
    Comment While the term 'debtor' in English may be used with reference to any type of debt owed, this entry is specifically about customs.
    débiteur | redevable de droits de douane
    fr
    Definition toute personne tenue au paiement de la dette douanière Reference "Règlement (UE) no 952/2013 établissant le code des douanes de l'Union (refonte)"
    Comment "1. Ce concept s'applique dans le contexte particulier des douanes. 2. Ne pas confondre avec: - débiteur [ IATE:103651 ] (sens classique de personne tenue au paiement d'une dette)- débiteur obligé [ IATE:924008 ] (sens plus général, personne ou entité tenue d'exécuter une obligation envers le créancier) "
  19. TRADE|tariff policy

    #609656

    IATE #847147
    aisíocaíocht dleachtanna custaim Reference "Rialachán (AE) Uimh. 511/2011 lena gcuirtear chun feidhme clásal coimirce déthaobhach an Chomhaontaithe Saorthrádála idir an tAontas Eorpach agus a Bhallstáit agus Poblacht na Cóiré, CELEX:32011R0511/GA ;Faomhadh an téarma seo mar chuid de Thionscadal Lex"
    ga
    Language usage """Lacáiste custaim"" a thugtar san Fhoclóir Staidéir Ghnó"
    aisíocaíocht dleachta Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Context 'Déanfaidh an Coimisiún faireachán ar na hathruithe a thagann ar staidreamh maidir le hallmhairiú agus onnmhairiú tháirgí na Cóiré in earnálacha íogaire a bhféadfadh aisíocaíocht dleachta ó dháta chur i bhfeidhm an Chomhaontaithe difear a dhéanamh dóibh agus comhoibreoidh sé ar bhonn rialta leis na Ballstáit agus le tionscal an Aontais, agus malartóidh sé sonraí leo ar bhonn rialta.' Reference "Rialachán (AE) Uimh. 511/2011 lena gcuirtear chun feidhme clásal coimirce déthaobhach an Chomhaontaithe Saorthrádála idir an tAontas Eorpach agus a Bhallstáit agus Poblacht na Cóiré, CELEX:32011R0511/GA"
    Rückerstattung
    de
    Definition vollständiges oder teilweises Erstatten, Erlassen oder Nichterheben von Zöllen oder Abgaben gleicher Wirkung auf ausländische Vorleistungen (Rohstoffe, Halbzeug oder Teile), die in die Herstellung eines in ein Drittland auszuführenden Enderzeugnisses eingehen Reference "Arbeitsunterlage der Kommission über die Zukunft der „Rückerstattung“ in den Ursprungsregeln der Freihandelsabkommen der EU /* KOM/2010/0077 endg. CELEX:52010DC0077/DE"
    drawback of customs duties | drawback custom duty | duty drawback
    en
    Definition refunding, remission or non-payment - partial or complete - of customs duties or equivalent charges on foreign inputs (raw, semi-manufactured materials or components) that are used in the production of a final product which is exported to a third country Reference "The future of 'Duty Drawback' in the rules of origin of EU's Free Trade Agreements (Commission working document), CELEX:52010DC0077/EN"
    Comment To illustrate the mechanism, one could imagine that a Japanese car engine is charged with 10% duties when entering Korea. When this car engine is assembled into a Korean car which is then exported to the EU, the Korean car manufacturer could 'draw back' the 10% duties he paid on the foreign input/Japanese car engine.
    ristourne des droits de douane | rembours | remboursement des droits
    fr
    Definition remise totale ou partielle des droits de douanes ou taxes versés sur l'importation de marchandises, accordée lorsque ces dernières sont réexportées soit en l'état, soit après transformation ou incorporation dans un autre produit Reference """Dictionnaire de la comptabilité et de la gestion financière"", L. Ménard, 2004, Institut canadien des comptables agréés, ISBN: 1-55385-121-8"
    Comment "Voir aussi:-système de ristourne [IATE:788143 ]"