Cinnfidh na húdaráis custaim an tréimhse ina gcaithfear earraí a cuireadh faoin nós imeachta um chead isteach sealadach a athonnmhairiú nó a chur faoi nós imeachta eile.
The customs authorities shall determine the period within which goods placed under the temporary admission procedure must be re-exported or placed under a subsequent customs procedure.
na cásanna nach mbeidh stádas custaim earraí Comhphobail ag earraí a fuarthas go huile i gcríoch custaim an Chomhphobail má fhaightear iad ó earraí a cuireadh faoin nós imeachta idirthurais sheachtraigh, faoi nós imeachta stórála, faoin nós imeachta admhála sealadaí nó faoin nós imeachta próiseála isteach,
the cases in which goods wholly obtained in the customs territory of the Community do not have the customs status of Community goods if they are obtained from goods placed under the external transit procedure, a storage procedure, the temporary admission procedure or the inward-processing procedure,
I gcás ina dtabhófar fiach custaim de bharr gur glacadh le dearbhú custaim i leith earraí le haghaidh nós imeachta custaim, seachas ligean isteach sealadach le faoiseamh páirteach ó dhleachtanna ar allmhairí, nó de bharr aon ghnímh eile a bhfuil an éifeacht dlí chéanna aige agus glacadh den sórt sin, iontrálfaidh na húdaráis custaim méid na dleachta ar allmhairí nó ar onnmhairí is iníoctha sna cuntais laistigh de cheithre lá dhéag ó thráth scaoilte na n-earraí.
Where a customs debt is incurred as a result of the acceptance of the customs declaration of goods for a customs procedure, other than temporary admission with partial relief from import duties, or of any other act having the same legal effect as such acceptance, the customs authorities shall enter the amount of import or export duty payable in the accounts within 14 days of the release of the goods.
ceann de na hoibleagáidí a leagtar síos sa reachtaíocht chustaim i ndáil le tabhairt isteach earraí neamh-Chomhphobail i gcríoch custaim an Chomhphobail, i ndáil le maoirseacht chustaim a bhaint díobh nó i ndáil le gluaiseacht, próiseáil, stóráil, ligean isteach sealadach nó diúscairt earraí den sórt sin laistigh den chríoch sin;
one of the obligations laid down in customs legislation concerning the introduction of non-Community goods into the customs territory of the Community, their removal from customs supervision, or the movement, processing, storage, temporary admission or disposal of such goods within that territory;
Ní bheidh stádas earraí Comhphobail ag earraí a fhaightear go hiomlán i gcríoch custaim an Chomhphobail má fhaightear iad ó earraí a cuireadh faoin nós imeachta idirthurais sheachtraigh, faoi nós imeachta stórála, faoin nós imeachta um chead isteach sealadach nó faoin nós imeachta próiseála isteach, i gcásanna a chinnfear i gcomhréir le hAirteagal 101(2)(a);
Goods wholly obtained in the customs territory of the Community shall not have the customs status of Community goods if they are obtained from goods placed under the external transit procedure, a storage procedure, the temporary admission procedure or the inward-processing procedure in cases determined in accordance with Article 101(2)(c);
ceann de na hoibleagáidí a leagtar síos sa reachtaíocht chustaim i ndáil le tabhairt isteach earraí nach earraí de chuid an Aontais iad i gcríoch chustaim an Aontais, i ndáil le maoirseacht chustaim a bhaint díobh nó i ndáil le gluaiseacht, próiseáil, stóráil, stóráil shealadach, ligean isteach sealadach nó diúscairt earraí den sórt sin laistigh den chríoch sin;
one of the obligations laid down in the customs legislation concerning the introduction of non-Union goods into the customs territory of the Union, their removal from customs supervision, or the movement, processing, storage, temporary storage, temporary admission or disposal of such goods within that territory;
I gcás ina dtabhófar fiach custaim de bharr gur glacadh le dearbhú custaim i leith earraí le haghaidh nós imeachta custaim, seachas ligean isteach sealadach le faoiseamh páirteach ó dhleacht ar allmhairí, nó de bharr aon ghnímh eile a bhfuil an éifeacht dlí chéanna aige agus glacadh den sórt sin, iontrálfaidh na húdaráis chustaim méid na dleachta ar allmhairí nó ar onnmhairí is iníoctha sna cuntais laistigh de cheithre lá dhéag ó thráth scaoilte na n-earraí.
Where a customs debt is incurred as a result of the acceptance of the customs declaration of goods for a customs procedure, other than temporary admission with partial relief from import duty, or of any other act having the same legal effect as such acceptance, the customs authorities shall enter the amount of import or export duty payable in the accounts within 14 days of the release of the goods.
I gcásanna sonracha, ní bheidh stádas custaim earraí de chuid an Aontais ag earraí a fuarthas go huile i gcríoch chustaim an Aontais má fhaightear iad ó earraí atá i stóráil shealadach nó a cuireadh faoin nós imeachta idirthurais sheachtraigh, faoi nós imeachta stórála, faoin nós imeachta admhála sealadaí nó faoin nós imeachta próiseála isteach.
In specific cases, goods wholly obtained in the customs territory of the Union do not have the customs status of Union goods if they are obtained from goods in temporary storage or placed under the external transit procedure, a storage procedure, the temporary admission procedure or the inward processing procedure.
Cinnfidh na húdaráis chustaim an tréimhse ina gcaithfear earraí a cuireadh faoin nós imeachta um chead isteach sealadach a ath-onnmhairiú nó a chur faoi nós imeachta custaim eile.
The customs authorities shall determine the period within which goods placed under the temporary admission procedure must be re-exported or placed under a subsequent customs procedure.
ceann de na hoibleagáidí a leagtar síos sa reachtaíocht chustaim i ndáil le tabhairt isteach earraí nach earraí de chuid an Aontais iad i gcríoch chustaim an Aontais, i ndáil le maoirseacht chustaim a bhaint díobh nó i ndáil le gluaiseacht, próiseáil, stóráil, stóráil shealadach, ligean isteach sealadach nó diúscairt earraí den sórt sin laistigh den chríoch sin;
one of the obligations laid down in the customs legislation concerning the introduction of non-Union goods into the customs territory of the Union, their removal from customs supervision, or the movement, processing, storage, temporary storage, temporary admission or disposal of such goods within that territory;
I gcás ina dtabhófar fiach custaim de bharr gur glacadh le dearbhú custaim i leith earraí le haghaidh nós imeachta custaim, seachas ligean isteach sealadach le faoiseamh páirteach ó dhleacht ar allmhairí, nó de bharr aon ghnímh eile a bhfuil an éifeacht dlí chéanna aige agus glacadh den sórt sin, iontrálfaidh na húdaráis chustaim méid na dleachta ar allmhairí nó ar onnmhairí is iníoctha sna cuntais laistigh de cheithre lá dhéag ó thráth scaoilte na n-earraí.
Where a customs debt is incurred as a result of the acceptance of the customs declaration of goods for a customs procedure, other than temporary admission with partial relief from import duty, or of any other act having the same legal effect as such acceptance, the customs authorities shall enter the amount of import or export duty payable in the accounts within 14 days of the release of the goods.
I gcásanna sonracha, ní bheidh stádas custaim earraí de chuid an Aontais ag earraí a fuarthas go huile i gcríoch chustaim an Aontais má fhaightear iad ó earraí atá i stóráil shealadach nó a cuireadh faoin nós imeachta idirthurais sheachtraigh, faoi nós imeachta stórála, faoin nós imeachta admhála sealadaí nó faoin nós imeachta próiseála isteach.
In specific cases, goods wholly obtained in the customs territory of the Union do not have the customs status of Union goods if they are obtained from goods in temporary storage or placed under the external transit procedure, a storage procedure, the temporary admission procedure or the inward processing procedure.
Cinnfidh na húdaráis chustaim an tréimhse ina gcaithfear earraí a cuireadh faoin nós imeachta um chead isteach sealadach a ath-onnmhairiú nó a chur faoi nós imeachta custaim eile.
The customs authorities shall determine the period within which goods placed under the temporary admission procedure must be re-exported or placed under a subsequent customs procedure.
Earraí a cuireadh faoi nós imeachta idirthurais cheana, nó a iompraíodh faoin nós imeachta próiseála isteach, stóras custaim nó cead isteach sealadach i gcomhthéacs chur i bhfeidhm Airteagal 233(4) den Chód
Goods already placed under a transit procedure, or carried under the inward processing, customs warehouse or temporary admission procedure in the context of the application of Article 233(4) of the Code
Chun críocha an Airteagail seo, ciallaíonn an téarma ‘cead isteach sealadach’ an nós imeachta custaim faoinar féidir earraí áirithe, lena n-áirítear modhanna iompair, a thabhairt isteach i gcríoch chustaim le faoiseamh coinníollach ó dhleachtanna agus cánacha ar allmhairí a íoc agus gan toirmisc nó srianta ar allmhairí de chineál eacnamaíoch a chur i bhfeidhm, ar an gcoinníoll go n-allmhairítear na hearraí chun críocha sonraithe agus go bhfuil siad beartaithe lena n-athonnmhairiú laistigh de thréimhse shonraithe gan aon athrú a bheith déanta orthu seachas gnáth-dhíluachadh mar gheall ar úsáid na n-earraí sin.
For the purposes of this Article, "temporary admission" means the customs procedure under which certain goods, including means of transport, can be brought into a customs territory with conditional relief from the payment of import duties and taxes and without the application of import prohibitions or restrictions of an economic character, on the condition that the goods are imported for a specific purpose and are intended for re-exportation within a specified period without having undergone any change except normal depreciation due to the use made of those goods.
Chun críocha an dara habairt d’Airteagal 251(1) de Rialachán (AE) 952/2013, cinnfidh na húdaráis chustaim an tréimhse ar lena linn a fhéadfaidh earraí cultúir fanacht faoin nós imeachta um chead isteach sealadach agus an tréimhse is gá chun críoch taispeántais agus eisiúna ceadúnais allmhairiúcháin á cur san áireamh, i gcás ina bhfuil na hearraí le fanacht laistigh de chríoch chustaim an Aontais tar éis dheireadh an aonaigh ealaíne tráchtála.
For the purposes of the second sentence of Article 251(1) of Regulation (EU) 952/2013, the period during which cultural goods may remain under the temporary admission procedure shall be determined by the customs authorities taking into consideration the time necessary for the purposes of the exhibition and the issue of an import licence, in the event that the goods are to remain within the customs territory of the Union after the end of the commercial art fair.
Ciallaíonn ‘carnet A.T.A.’ an doiciméad a atáirgtear i gcomhréir leis an Iarscríbhinn a ghabhann leis an gCoinbhinsiún Custaim maidir le Carnet A.T.A. um chead isteach sealadach d’earraí, arna dhéanamh sa Bhruiséil an 6 Nollaig 1961;
“A.T.A. carnet” means the document reproduced in accordance with the Annex to the Customs Convention on the A.T.A. Carnet for the temporary admission of goods, done in Brussels on 6 December 1961;
Céim 2: Is é is aidhm don chéim seo na feidhmiúlachtaí uile a chur chun feidhme faoi raon feidhme iomlán CCI: dearbhuithe simplithe agus forlíontacha (mura gcuirtear chun feidhme iad faoi Chéim 1), na dearbhuithe custaim trí iontráil i dtaifid an dearbhóra agus na dearbhuithe forlíontacha achoimreacha (lena ndéantar níos mó ná dearbhú custaim simplithe amháin nó níos mó ná iontráil amháin i dtaifid an dearbhóra a thabhairt chun rialtachta), earraí a chur faoin nós imeachta um chead isteach sealadach, earraí máil, earraí ón Aontas i gcomhthéacs na trádála le críocha fioscacha speisialta agus earraí atá faoi réir bhearta an chomhbheartais talmhaíochta.
Phase 2: The aim of this phase is to implement all the functionalities under the full CCI scope: simplified and supplementary declarations (if not implemented under Phase 1), the customs declarations through an entry in the declarant’s records and the recapitulative supplementary declarations (regularising more than one simplified customs declaration or more than one entry in the declarant’s records), the placing of goods under the temporary admission procedure, excise goods, EU goods in the context of trade with special fiscal territories and goods subject to common agricultural policy measures.
Earraí a cuireadh faoi nós imeachta idirthurais cheana, nó a iompraíodh faoin nós imeachta próiseála isteach, faoin nós imeachta stórasaithe custaim nó faoin nós imeachta um chead isteach sealadach i gcomhthéacs chur i bhfeidhm Airteagal 233(4) den Chód
Goods already placed under a transit procedure, or carried under the inward processing, customs warehouse or temporary admission procedure in the context of the application of Article 233(4) of the Code
Faoin nós imeachta um chead isteach sealadach, féadfar earraí neamh-Chomhphobail a bheartaítear a athonnmhairiú a úsáid laistigh de chríoch custaim an Chomhphobail, agus faoiseamh páirteach nó faoiseamh iomlán acu ó dhleachtanna ar allmhairí, agus gan a bheith faoi réir aon cheann díobh seo a leanas:
Under the temporary admission procedure non-Community goods intended for re-export may be used in the customs territory of the Community, with total or partial relief from import duties, and without being subject to any of the following:
Na bearta a cheapfar chun eilimintí neamhriachtanacha den Rialachán seo a leasú, trína fhorlíonadh, lena leagtar síos na cásanna ina bhféadfadh údaráis custaim úsáid earraí coibhéiseacha a údarú faoin nós imeachta um chead isteach sealadach, glacfar iad i gcomhréir leis an nós imeachta lena ngabhann grinnscrúdú agus dá dtagraítear in Airteagal 184(4).
The measures designed to amend non-essential elements of this Regulation, by supplementing it, laying down the cases in which the customs authorities may authorise the use of equivalent goods under temporary admission, shall be adopted in accordance with the regulatory procedure with scrutiny referred to in Article 184(4).
I gcás ina dtabhófar fiach custaim, de bhun Airteagal 46(1), i ndáil le hearraí a chuirtear faoi ordú ligin isteach shealadaigh le faoiseamh páirteach ó dhleachtanna custaim, déanfar méid na dleachta ar allmhairí a íocadh faoin fhaoiseamh páirteach a asbhaint ó mhéid na dleachta ar allmhairí a fhreagraíonn don fhiach custaim.
Where a customs debt is incurred, pursuant to Article 46(1), in respect of goods placed under temporary admission with partial relief from import duties, the amount of import duty paid under partial relief shall be deducted from the amount of the import duty corresponding to the customs debt.
I gcás ina dtabhófar fiach custaim, de bhun Airteagal 79(1), i ndáil le hearraí a chuirtear faoi ordú ligin isteach shealadaigh le faoiseamh páirteach ó dhleacht custaim, déanfar méid na dleachta ar allmhairí a íocadh faoin bhfaoiseamh páirteach a asbhaint ó mhéid na dleachta ar allmhairí a fhreagraíonn don fhiach custaim.
Where a customs debt is incurred, pursuant to Article 79(1) in respect of goods placed under temporary admission with partial relief from import duty, the amount of import duty paid under partial relief shall be deducted from the amount of import duty corresponding to the customs debt.
Faoin nós imeachta um chead isteach sealadach, féadfar earraí nach earraí de chuid an Aontais iad a bheartaítear a ath-onnmhairiú a bheith faoi réir úsáide sonraí laistigh de chríoch custaim an Aontais, agus faoiseamh páirteach nó faoiseamh iomlán acu ó dhleacht ar allmhairí, agus gan a bheith faoi réir aon cheann díobh seo a leanas:
Under the temporary admission procedure non-Union goods intended for re-export may be subject to specific use in the customs territory of the Union, with total or partial relief from import duty, and without being subject to any of the following:
Maidir le láimhseáil na n-earraí i saorchriosanna nó i stórais shaora agus na hearraí dá dtagraítear i mír 1 a chur faoi na nósanna imeachta custaim maidir le scaoileadh le haghaidh saorchúrsaíocht, iompar, stóráil custaim, próiseáil inmheánach, próiseáil faoi rialú na gcustam agus cead isteach sealadach, beidh siad faoi réir na nithe seo a leanas a dhearbhú chuig na húdaráis custaim:
The handling in free zones or free warehouses and the placing of goods referred to in paragraph 1 under the customs procedures of release for free circulation, transit, customs warehousing, inward processing, processing under customs control and temporary admission shall be subject to the declaration to the customs authorities of:
Chuige sin, ba cheart go mbeadh sé incheadaithe do dhílseánaigh trádmharcanna de chuid AE cosc a chur ar theacht isteach earraí sáraitheacha agus cosc a chur ar earraí sáraitheacha a chur i ngach cás custaim, lena n-áirítear idirthuras, athlastáil, trádstóráil, saorchriosanna, stóráil shealadach, próiseáil isteach nó cead isteach sealadach, agus nuair nach bhfuil sé beartaithe earraí den sórt sin a chur ar mhargadh an Aontais.
To this effect, it should be permissible for EU trade mark proprietors to prevent the entry of infringing goods and their placement in all customs situations, including transit, transhipment, warehousing, free zones, temporary storage, inward processing or temporary admission, also when such goods are not intended to be placed on the market of the Union.
Chuige sin, ba cheart go mbeadh sé incheadaithe do dhílseánaigh trádmharcanna de chuid AE cosc a chur ar theacht isteach earraí sáraitheacha agus cosc a chur ar earraí sáraitheacha a chur i ngach cás custaim, lena n-áirítear idirthuras, athlastáil, trádstóráil, saorchriosanna, stóráil shealadach, próiseáil isteach nó cead isteach sealadach, agus nuair nach bhfuil sé beartaithe earraí den sórt sin a chur ar mhargadh an Aontais.
To this effect, it should be permissible for EU trade mark proprietors to prevent the entry of infringing goods and their placement in all customs situations, including transit, transhipment, warehousing, free zones, temporary storage, inward processing or temporary admission, also when such goods are not intended to be placed on the market of the Union.
Chun coinníollacha aonfhoirmeacha a áirithiú maidir leis an Rialachán seo a chur chun feidhme, ba cheart cumhachtaí cur chun feidhme a thabhairt don Choimisiún chun socruithe mionsonraithe a ghlacadh maidir le hearraí cultúir a thugtar ar ais nó maidir le hearraí cultúir a ligean isteach go sealadach i gcríoch chustaim an Aontais agus iad a choimeád slán, maidir leis na teimpléid le haghaidh iarratais agus foirmeacha na gceadúnas allmhairiúcháin, agus na teimpléid le haghaidh na ráiteas ón allmhaireoir agus na ndoiciméad a ghabhann leo, mar aon le rialacha breise nós imeachta maidir lena gcur isteach agus lena bpróiseáil.
In order to ensure uniform conditions for the implementation of this Regulation, implementing powers should be conferred on the Commission to adopt detailed arrangements for: cultural goods that are returned goods or, the temporary admission of cultural goods into the customs territory of the Union and their safe keeping, the templates for import licence applications and for import licence forms, the templates for importer statements and their accompanying documents, and further procedural rules on their submission and processing.
i gcás earraí cultúir a ligtear isteach go sealadach i gcríoch chustaim an Aontais, de réir bhrí Airteagal 250 de Rialachán (AE) Uimh. 952/2013, chun críocha oideachais, eolaíochta, athchóirithe, caomhnaithe, taispeána, digitithe, taibhealaíon, chun críocha taighde arna déanamh ag institiúidí acadúla nó comhair idir músaeim nó institiúidí comhchosúla.
the temporary admission of cultural goods, within the meaning of Article 250 of Regulation (EU) No 952/2013, into the customs territory of the Union for the purpose of education, science, conservation, restoration, exhibition, digitisation, performing arts, research conducted by academic institutions or cooperation between museums or similar institutions.
I gcás ina dtabhófar fiach custaim, de bhun Airteagal 79(1), i ndáil le hearraí a chuirtear faoi ordú ligin isteach shealadaigh le faoiseamh páirteach ó dhleacht custaim, déanfar méid na dleachta ar allmhairí a íocadh faoin bhfaoiseamh páirteach a asbhaint ó mhéid na dleachta ar allmhairí a fhreagraíonn don fhiach custaim.
Where a customs debt is incurred, pursuant to Article 79(1) in respect of goods placed under temporary admission with partial relief from import duty, the amount of import duty paid under partial relief shall be deducted from the amount of import duty corresponding to the customs debt.
Faoin nós imeachta um chead isteach sealadach, féadfar earraí nach earraí de chuid an Aontais iad a bheartaítear a ath-onnmhairiú a bheith faoi réir úsáide sonraí laistigh de chríoch custaim an Aontais, agus faoiseamh páirteach nó faoiseamh iomlán acu ó dhleacht ar allmhairí, agus gan a bheith faoi réir aon cheann díobh seo a leanas:
Under the temporary admission procedure non-Union goods intended for re-export may be subject to specific use in the customs territory of the Union, with total or partial relief from import duty, and without being subject to any of the following:
Ba cheart a thabhairt ar aird nár cheart an cód ábhartha a úsáid, i gcás inar stóráil chustaim nó cead isteach sealadach é an nós imeachta roimhe seo, nó i gcás inar tháinig na hearraí ó shaorlimistéar, ach amháin i gcás nár cuireadh na hearraí faoi phróiseáil isteach nó amach nó úsáid deiridh.
It should be noted that where the previous procedure is customs warehousing or temporary admission, or where the goods have come from a free zone, the relevant code should be used only where the goods have not been placed under inward or outward processing or end-use.
Ar an gcuma chéanna, i gcás ina n-athallmhairítear earraí a onnmhairíodh go sealadach roimhe sin agus ina scaoiltear iad i saorchúrsaíocht tar éis dóibh a bheith curtha faoi stóráil chustaim, faoi chead isteach sealadach nó i saorlimistéar, meastar gur athallmhairiú simplí é sin tar éis onnmhairiú sealadach.
Similarly, where goods previously temporarily exported are re-imported and released for free circulation after having been placed under customs warehousing, temporary admission or in a free zone this is regarded as simple re-importation after temporary export.
ciallaíonn ‘Coinbhinsiúin ATA agus Iostanbúl’ an Coinbhinsiún Custaim maidir le Carnet ATA um Chead Isteach Sealadach d’Earraí arna dhéanamh sa Bhruiséil an 6 Nollaig 1961 agus Coinbhinsiún Iostanbúl maidir le Cead Isteach Sealadach arna dhéanamh an 26 Meitheamh 1990;
"ATA and Istanbul Conventions" means the Customs Convention on the ATA Carnet for the Temporary Admission of Goods done in Brussels on 6 December 1961 and the Istanbul Convention on Temporary Admission done on 26 June 1990;
Maidir le cead isteach sealadach na n-earraí dá dtagraítear i mír 2 agus gan beann ar a dtionscnamh, glacfaidh gach Páirtí le carnets Cead Isteach Sealadach (ATA) agus Coinbhinsiúin Iostanbúl arna n-eisiúint sa Pháirtí eile, arna bhformhuiniú ann agus arna ráthú ag comhlachas atá ina chuid den slabhra ráthaíochta idirnáisiúnta, arna ndeimhniú ag na húdaráis inniúla agus atá bailí i gcríoch chustaim an Pháirtí allmhairiúcháin.
Each Party shall, for the temporary admission of the goods referred to in paragraph 2 and regardless of their origin, accept a carnet as prescribed for the purposes of the ATA and Istanbul Conventions issued in the other Party, endorsed there and guaranteed by an association forming part of the international guarantee chain, certified by the competent authorities and valid in the customs territory of the importing Party.
Maidir leis an díolúine ó cheadúnas allmhairiúcháin a fháil nó ráiteas ón allmhaireoir a chur faoi bhráid na n-údarás custaim i gcás cead isteach sealadach earraí cultúir chun críche oideachais, eolaíochta, caomhnaithe, athchóirithe, taispeántais, digitithe, taibhealaíon, taighde arna dhéanamh ag institiúidí acadúla, nó chun críche comhair idir músaeim nó institiúidí comhchosúla, ba cheart í a shocrú ar bhealach lena n-áiritheofar nach bhfuil na hearraí cultúir le húsáid ach amháin chun na gcríoch sin.
The exemption from having to obtain an import licence or submit an importer statement to customs in the case of temporary admission of cultural goods for the purpose of education, science, conservation, restoration, exhibition, digitisation, performing arts, research conducted by academic institutions or cooperation between museums or similar institutions should be arranged in such a way as to ensure that the cultural goods are to be used for those purposes only.
Nuair a roghnaítear an nós imeachta custaim sin, déanfar socruithe chun go gcuirfear na hearraí ina dhiaidh sin faoi cheann de na nósanna imeachta faoi phointe (a) nó (b) i gcás ina n-éagann an tréimhse uasta um chead isteach sealadach a leithdháiltear faoi Airteagal 251 de Rialachán (AE) Uimh. 952/2013 agus nach ndeonaítear síneadh a chur léi, fad nach féidir na hearraí a chur ar ais chuig an tríú tír go sábháilte go fóill.
When this customs procedure is selected, arrangements shall be made for the goods to be subsequently placed under one of the procedures under point (a) or (b), in case the maximum allocated temporary admission period under Article 251 of Regulation (EU) No 952/2013 expires and its extension is not granted, while the safe return of the goods to the third country is not yet possible.
Chun tairbhiú den díolúine a leagtar síos in Airteagal 3(5) de Rialachán (AE) 2019/880, tabharfar tuairisc nó marcáil amhlaidh ar earra cultúir ionas nach féidir aon amhras a bheith ann tráth an chead isteach shealadaigh ach go bhfuil an t-earra atá á allmhairiú mar an gcéanna leis an earra a ath-onnmhaireofar nó a chuirfear faoi nós imeachta custaim eile dá dtagraítear in Airteagal 2(3) de Rialachán (AE) 2019/880 i ndeireadh an nós imeachta um chead isteach sealadach.
In order to benefit from the exemption laid down in Article 3(5) of Regulation (EU) 2019/880, a cultural good shall be so described or marked that there can be no doubt at the moment of temporary admission that the good being imported is the same one that will be re-exported or placed under another customs procedure referred to in Article 2(3) of Regulation (EU) 2019/880 at the end of the temporary admission procedure.
Chun críocha an Airteagail seo, ciallaíonn an téarma ‘cead isteach sealadach’ an nós imeachta custaim faoinar féidir earraí áirithe, lena n-áirítear modhanna iompair, a thabhairt isteach i gcríoch Pháirtí le faoiseamh coinníollach ó dhleachtanna agus cánacha ar allmhairí a íoc agus gan toirmisc ná gan srianta ar allmhairí de chineál eacnamaíoch a chur i bhfeidhm, ar an gcoinníoll go n-allmhairítear na hearraí chun críche sonraithe agus go bhfuil siad beartaithe lena n-athonnmhairiú laistigh de thréimhse shonraithe gan aon athrú a bheith déanta orthu seachas gnáth-dhímheasa mar gheall ar úsáid na n-earraí sin.
For the purposes of this Article, the term “temporary admission” means the customs procedure under which certain goods, including means of transport, can be brought into the territory of a Party with conditional relief from the payment of import duties and taxes and without the application of import prohibitions or restrictions of an economic character, on the condition that the goods are imported for a specific purpose and are intended for re-exportation within a specified period without having undergone any change except normal depreciation due to the use made of those goods.
Ba cheart a thabhairt ar aird nár cheart an cód ábhartha a úsáid, i gcás inarb é an nós imeachta stórasaithe custaim nó an nós imeachta um chead isteach sealadach é an nós imeachta roimhe seo, nó i gcás inar tháinig na hearraí ó shaorlimistéar, ach amháin i gcás nár cuireadh na hearraí faoi phróiseáil isteach nó amach nó úsáid deiridh.
It should be noted that where the previous procedure is customs warehousing or temporary admission, or where the goods have come from a free zone, the relevant code should be used only where the goods have not been placed under inward or outward processing or end-use.
Ar an gcuma chéanna, i gcás ina n-athallmhairítear earraí a onnmhairíodh go sealadach roimhe sin agus ina scaoiltear iad i saorchúrsaíocht tar éis dóibh a bheith curtha faoin nós imeachta stórasaithe custaim, faoin nós imeachta um chead isteach sealadach nó i saorlimistéar, meastar gur athallmhairiú simplí é sin tar éis onnmhairiú sealadach.
Similarly, where goods previously temporarily exported are re-imported and released for free circulation after having been placed under customs warehousing, temporary admission or in a free zone this is regarded as simple re-importation after temporary export.