#337269
Comhtharaif Custaim agus rangú earraí de réir taraife
Common Customs Tariff and tariff classification of goods
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Bailiúcháin
Foirmeacha na bhfocal
25 toradh in 6 dhoiciméad
#337726
CAIBIDIL 1 Comhtharaif custaim agus rangú earraí de réir taraife
CHAPTER 1 Common customs tariff and tariff classification of goods
#597945
CAIBIDIL 1 Comhtharaif Custaim agus rangú earraí de réir taraife
CHAPTER 1 Common Customs Tariff and tariff classification of goods
#598542
Comhtharaif Custaim agus rangú earraí de réir taraife
Common Customs Tariff and tariff classification of goods
#1836660
Comhtharaif Custaim agus rangú earraí de réir taraife
Common Customs Tariff and tariff classification of goods
#337104
I gcás ina dtiocfaidh athrú ar rangú taraife earraí a cuireadh faoi nós imeachta custaim de bharr na ngnáthfhoirmeacha láimhseála laistigh de chríoch custaim an Chomhphobail, is é an rangú taraife bunaidh le haghaidh na n-earraí a cuireadh faoin nós imeachta a chuirfear i bhfeidhm arna iarraidh sin don dearbhóir.
Where the tariff classification of goods placed under a customs procedure changes as a result of usual forms of handling within the customs territory of the Community, the original tariff classification for the goods placed under the procedure shall be applied at the request of the declarant.
#598773
I gcás ina dtiocfaidh athrú ar rangú taraife earraí a cuireadh faoi nós imeachta custaim de bharr na ngnáthfhoirmeacha láimhseála laistigh de chríoch chustaim an Aontais, is é an rangú taraife bunaidh le haghaidh na n-earraí a cuireadh faoin nós imeachta a chuirfear i bhfeidhm arna iarraidh sin don dearfóir.
Where the tariff classification of goods placed under a customs procedure changes as a result of usual forms of handling within the customs territory of the Union, the original tariff classification for the goods placed under the procedure shall be applied at the request of the declarant.
#1836886
I gcás ina dtiocfaidh athrú ar rangú taraife earraí a cuireadh faoi nós imeachta custaim de bharr na ngnáthfhoirmeacha láimhseála laistigh de chríoch chustaim an Aontais, is é an rangú taraife bunaidh le haghaidh na n-earraí a cuireadh faoin nós imeachta a chuirfear i bhfeidhm arna iarraidh sin don dearfóir.
Where the tariff classification of goods placed under a customs procedure changes as a result of usual forms of handling within the customs territory of the Union, the original tariff classification for the goods placed under the procedure shall be applied at the request of the declarant.
#2089690
I gcás ina gcuirfear earraí cultúir faoin nós imeachta stórála custaim, sonrófar uimhir aicmiúcháin taraife na n-earraí in TARIC sa dearbhú custaim.
Where cultural goods are placed under the customs warehousing procedure, the tariff classification number of the goods in TARIC shall be stated in the customs declaration.
#2089670
Déanfaidh sealbhóir na n-earraí uimhir aicmiúcháin taraife na n-earraí a chur in iúl in TARIC nuair a chuirtear i láthair na n-údarás custaim iad.
The holder of the goods shall indicate the tariff classification number of the goods in TARIC upon their presentation to customs.
#336790
Le cead ó na húdaráis custaim, féadfaidh sealbhóir na n-earraí atá faoi mhaoirseacht custaim na hearraí a iniúchadh nó samplaí díobh a glacadh tráth ar bith, go háirithe chun a rangú taraife, a luach custaim nó a stádas custaim a chinneadh.
The holder of goods under customs supervision may, with the permission of the customs authorities, at any time examine the goods or take samples, in particular in order to determine their tariff classification, customs value or customs status.
#337103
I gcás ina dtabhófar fiach custaim i ndáil le táirgí próiseáilte de thoradh ar an nós imeachta próiseála isteach, is ar bhonn rangú taraife, luach custaim, chainníocht, chinéal agus thionscnamh na n-earraí a chuirfear faoin nós imeachta isteach tráth a ghlacfar leis an dearbhú custaim a bhaineann leis na hearraí sin a chinnfear méid na dleachta ar allmhairí a bhaineann leis an bhfiach sin, arna iarraidh sin don dearbhóir.
Where a customs debt is incurred for processed products resulting from the inward-processing procedure, the amount of import duty corresponding to such debt shall, at the request of the declarant, be determined on the basis of the tariff classification, customs value, quantity, nature and origin of the goods placed under the inward-processing procedure at the time of acceptance of the customs declaration relating to those goods.
#598774
I gcás ina dtabhófar fiach custaim i ndáil le táirgí próiseáilte de thoradh ar an nós imeachta próiseála isteach, is ar bhonn rangú taraife, luach custaim, chainníocht, chineál agus thionscnamh na n-earraí a chuirfear faoin nós imeachta isteach tráth a ghlacfar leis an dearbhú custaim a bhaineann leis na hearraí sin a chinnfear méid na dleachta ar allmhairí a bhaineann leis an bhfiach sin, arna iarraidh sin don dearbhóir.
Where a customs debt is incurred for processed products resulting from the inward processing procedure, the amount of import duty corresponding to such debt shall, at the request of the declarant, be determined on the basis of the tariff classification, customs value, quantity, nature and origin of the goods placed under the inward processing procedure at the time of acceptance of the customs declaration relating to those goods.
#599155
Le cead ó na húdaráis chustaim, féadfaidh sealbhóir na n-earraí atá faoi mhaoirseacht custaim na hearraí a iniúchadh nó samplaí díobh a glacadh tráth ar bith, go háirithe chun a rangú taraife, a luach custaim nó a stádas custaim a chinneadh.
The holder of goods under customs supervision may, with the permission of the customs authorities, at any time examine the goods or take samples, in particular in order to determine their tariff classification, customs value or customs status.
#1836887
I gcás ina dtabhófar fiach custaim i ndáil le táirgí próiseáilte de thoradh ar an nós imeachta próiseála isteach, is ar bhonn rangú taraife, luach custaim, chainníocht, chineál agus thionscnamh na n-earraí a chuirfear faoin nós imeachta isteach tráth a ghlacfar leis an dearbhú custaim a bhaineann leis na hearraí sin a chinnfear méid na dleachta ar allmhairí a bhaineann leis an bhfiach sin, arna iarraidh sin don dearbhóir.
Where a customs debt is incurred for processed products resulting from the inward processing procedure, the amount of import duty corresponding to such debt shall, at the request of the declarant, be determined on the basis of the tariff classification, customs value, quantity, nature and origin of the goods placed under the inward processing procedure at the time of acceptance of the customs declaration relating to those goods.
#1837258
Le cead ó na húdaráis chustaim, féadfaidh sealbhóir na n-earraí atá faoi mhaoirseacht custaim na hearraí a iniúchadh nó samplaí díobh a glacadh tráth ar bith, go háirithe chun a rangú taraife, a luach custaim nó a stádas custaim a chinneadh.
The holder of goods under customs supervision may, with the permission of the customs authorities, at any time examine the goods or take samples, in particular in order to determine their tariff classification, customs value or customs status.
#2089668
I gcás ina gcuirfear earraí cultúir faoin nós imeachta stórála custaim dá dtagraítear in Airteagal 240 de Rialachán (AE) 952/2013, sonrófar uimhir aicmiúcháin taraife na n-earraí in TARIC sa dearbhú custaim.
Where cultural goods are placed under the customs warehousing procedure referred to in Article 240 of Regulation (EU) 952/2013, the tariff classification number of the goods in TARIC shall be stated in the customs declaration.
#337248
Chun an Chomhtharaif Custaim a chur i bhfeidhm, is éard é "rangú taraife" earraí ceann d’fho-cheannteidil nó d’fhoranna breise na hAinmníochta Comhcheangailte faoina mbeidh na hearraí sin le rangú a chinneadh.
For the application of the Common Customs Tariff, "tariff classification" of goods shall consist in the determination of one of the subheadings or further subdivisions of the Combined Nomenclature under which those goods are to be classified.
#337276
de bhrí go bhfuil luach an euro in airgeadraí náisiúnta ag teastáil chun rangú taraife earraí agus méid na dleachta ar allmhairí agus ar onnmhairí, lena n-áirítear tairseacha luacha sa Taraif Custaim Chomhphobail, a chinneadh.
because the value of the euro is required in national currencies for the purposes of determining the tariff classification of goods and the amount of import and export duty, including value thresholds in the Community Customs Tariff.
#598532
de bhrí go bhfuil luach an euro in airgeadraí náisiúnta ag teastáil chun rangú taraife earraí agus méid na dleachta ar allmhairí agus ar onnmhairí, lena n-áirítear tairseacha luacha sa Chomhtharaif Custaim, a chinneadh.
because the value of the euro is required in national currencies for the purposes of determining the tariff classification of goods and the amount of import and export duty, including value thresholds in the Common Customs Tariff.
#598563
Chun an Chomhtharaif Custaim a chur i bhfeidhm, is éard é rangú taraife earraí ceann d'fho-cheannteidil nó d'fhoranna breise na hAinmníochta Comhcheangailte faoina mbeidh na hearraí sin le rangú a chinneadh.
For the application of the Common Customs Tariff, tariff classification of goods shall consist in the determination of one of the subheadings or further subdivisions of the Combined Nomenclature under which those goods are to be classified.
#1179958
Foirm cháinliosta custam a ordú lena húsáid chun earraí a aicmiú chun críocha custam agus na dleachtanna custam uile a chúlghairm (seachas iad sin ar thobac, beoir, biotáille, olaí híodracarbóin agus fíon) maraon lena n-athfhorchur, le modhnuithe áirithe, de réir an aicmithe sin.
Prescription of a form of customs tariff for use in classifying goods for customs purposes and the revocation of all customs duties(other than those on tobacco, beer, spirits, hydrocarbon oils and wine) and their re-imposition, with certain modifications, in accordance with the prescribed classification.
#1836651
de bhrí go bhfuil luach an euro in airgeadraí náisiúnta ag teastáil chun rangú taraife earraí agus méid na dleachta ar allmhairí agus ar onnmhairí, lena n-áirítear tairseacha luacha sa Chomhtharaif Custaim, a chinneadh.
because the value of the euro is required in national currencies for the purposes of determining the tariff classification of goods and the amount of import and export duty, including value thresholds in the Common Customs Tariff.
#1836681
Chun an Chomhtharaif Custaim a chur i bhfeidhm, is éard é rangú taraife earraí ceann d'fho-cheannteidil nó d'fhoranna breise na hAinmníochta Comhcheangailte faoina mbeidh na hearraí sin le rangú a chinneadh.
For the application of the Common Customs Tariff, tariff classification of goods shall consist in the determination of one of the subheadings or further subdivisions of the Combined Nomenclature under which those goods are to be classified.
#1160698
(a) ag leasú nó ag cúlghairm orduithe a rinneadh de bhua fo-alt (1) den alt seo i gcás inarb é cúspóir na leasuithe nó na cúlghairme leasú a dhéanamh ar aon aicmiú earraí (cibé acu atá nó nach bhfuil siad faoi réir dleachta lena mbaineann an t-alt sin 3) i bhfoirm cháinliosta custam arna hordú de bhua an fho-ailt sin (1) a leasú agus nach bhforchuireann siad dleacht custam ar earra nach bhfuil faoi réir dleachta i slí eile nó nach ndéanann siad an ráta ar dá réir is inmhuirir dleacht custam ar earra a athrú in aon slí nó cuma ar bith nó go ndéanann siad foráil, maidir le hearra nach bhfuil faoina réir i slí eile, le haghaidh aon choinníoll, teorainn, aistarraingt, liúntas, díolúine, nó ráta fabhair i ndáil le dleacht custam nó go ndéanann siad aon choinníoll, teorainn, aistarraingt, liúntas, díolúine nó ráta fabhair den sórt sin a fhoirceannadh nó a athrú in aon slí nó cuma ar bith i ndáil le hearra, agus
( a ) amending or revoking orders made by virtue of subsection (1) of this section where the amendments or revocations are for the purpose of amending any classification of goods (whether subject or not subject to a duty to which the said section 3 applies) in a form of customs tariff prescribed by virtue of the said subsection (1) and do not impose a customs duty on an article not otherwise subject to duty or vary in any manner or respect whatsoever the rate at which customs duty is chargeable on an article or provide, as respects an article not otherwise subject thereto, for any qualification, limitation, drawback, allowance, exemption or preferential rate in relation to customs duty or terminate or vary in any manner or respect whatsoever, as respects an article, any such qualification, limitation, drawback, allowance, exemption or preferential rate, and