#1253961
Dleacht custam a fhorchur ar ábhar stothach caitíneach áirithe.
Imposition of a customs duty on certain tufted material.
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#1987351
coinneoidh siad na doiciméid chustaim uile a bhaineann leis an ábhar a úsáideadh sa mhonarú;
they shall keep all customs documentation relating to the material used in the manufacture;
#2088347
costais a bhaineann le tomhaltáin, lena n-áirítear ábhar tagartha nó calabrúcháin, le haghaidh trealamh rialaithe custaim;
costs of consumables, including reference or calibration material, for customs control equipment;
#1108310
(5) Má tharlaíonn, i gcás aon airceadail, ábhair nó táthchoda de chineál is inchurtha faoi dhleacht chustam, agus a úsáideadh i gcúrsa aon earraí lena mbaineann an t-alt seo, nó aon ní sna hearraí sin nó a corpraíodh sna hearraí sin, a tháirgeadh, a mhonarú, a phróisiú nó a phacáistiú, go bhféadfaí, an tráth a tugadh an t-airceadal, an t-ábhar nó an táthchuid isteach san aerfort, an céanna a allmhairiú isteach sa Stát (gan an t-aerfort a áireamh), faoi aon achtachán a bhí i bhfeidhm an uair sin, gan dleacht a íoc chun a úsáidte sa táirgeadh, sa mhonarú, sa phróisiú nó sa phacáistiú sin, féadfaidh na Coimisinéirí Ioncaim méid na dleachta custam is inmhuirir faoi fho-alt (2) den alt seo a mhaitheamh nó, i gcás ina mbeidh an dleacht sin íoctha, an méid a íocadh a aisíoc.
(5) Where, in the case of any article, material or ingredient of a kind liable to a duty of customs used in the course of the production, manufacture, processing or packaging of any goods to which this section applies or of anything contained or incorporated therein, the article, material or ingredient could, at the time when it was brought into the airport, have been imported into the State (exclusive of the airport), under any enactment then in force, without payment of duty for use in such production, manufacture, processing or packaging, the Revenue Commissioners may remit the amount of the customs duty chargeable under subsection (2) of this section or, where that duty has been paid, repay the amount paid.
#1213328
(2) (a) Baineann an fo-alt seo le tobac monaraithe a monaraíodh sa Ríocht Aontaithe, agus a coinsíníodh as agus a monaraíodh ann as ábhair seachas ábhair a thagann faoin gCeannteideal sa Cháinliosta darb uimhir 24.02 sa Sceideal a ghabhann leis an Ordú d'Fhorchur Dleachtanna (Uimh. 128) (Dleachtanna Custam agus Foirm an Cháinliosta Custam), 1962.
(2) ( a ) This subsection applies to manufactured tobacco which was manufactured in, and consigned from, the United Kingdom and was manufactured therein from materials other than materials falling within Tariff Heading number 24.02 in the Schedule to the Imposition of Duties (No. 128) (Customs Duties and Form of Customs Tariff) Order, 1962.
#1236860
(2) (a) Baineann an fo-alt seo le tobac monaraithe a monaraíodh sa Ríocht Aontaithe, agus a coinsíníodh as agus a monaraíodh ann as ábhair seachas ábhair a thagann faoin gCeannteideal sa Cháinliosta darb uimhir 24.02 sa Sceideal a ghabhann leis an Ordú d'Fhorchur Dleachtanna (Uimh. 159) (Dleachtanna Custam agus Foirm an Cháinliosta Custam), 1966.
(2) ( a ) This subsection applies to manufactured tobacco which was manufactured in, and consigned from, the United Kingdom and was manufactured therein from materials other than materials falling within Tariff Heading number 24.02 in the Schedule to the Imposition of Duties (No. 159) (Customs Duties and Form of Customs Tariff) Order, 1966.
#1245751
(3) (a) Baineann an fo-alt seo le biotáille, seachas biotáille a luaitear i bhfo-alt (2) den alt seo, a suífear chun sástacht na gCoimisinéirí Ioncaim ar a hallmhairiú gur sa Ríocht Aontaithe a monaraíodh í agus gurb as sin a coinsíníodh í agus gur monaraíodh ansin í as ábhair seachas ábhair a thagann faoin gCeannteideal sa Cháinliosta darb uimhir 22.08 nó faoin gCeannteideal sa Cháinliosta darb uimhir 22.09 sa Sceideal a ghabhann leis an Ordú d'Fhorchur Dleachtanna (Uimh. 159) (Dleachtanna Custam agus Foirm an Cháinliosta Custam), 1966.
(3) ( a ) This subsection applies to spirits, other than spirits mentioned in subsection (2) of this section, which at importation are shown to the satisfaction of the Revenue Commissioners to have been manufactured in, and consigned from, the United Kingdom and to have been manufactured therein from materials other than materials falling within Tariff Heading number 22.08 or Tariff Heading number 22.09 in the Schedule to the Imposition of Duties (No. 159) (Customs Duties and Form of Customs Tariff) Order, 1966.
#1245818
(3) (a) Baineann an fo-alt seo le tobac monaraithe a monaraíodh sa Ríocht Aontaithe agus a coinsíníodh as agus a monaraíodh ann as ábhair seachas ábhair a thagann faoin gCeannteideal sa Cháinliosta darb uimhir 24.02 sa Sceideal a ghabhann leis an Ordú d'Fhorchur Dleachtanna (Uimh. 159) (Dleachtanna Custam agus Foirm an Cháinliosta Custam), 1966.
(3) ( a ) This subsection applies to manufactured tobacco which was manufactured in, and consigned from, the United Kingdom and was manufactured therein from materials other than materials failing within Tariff Heading number 24. 02 in the Schedule to the Imposition of Duties (No. 159) (Customs Duties and Form of Customs Tariff) Order, 1966.
#1247046
(3) (a) Baineann an fo-alt seo le biotáille, seachas bíotáille a luaitear i bhfo-alt (2) den alt seo, a suífear chun sástacht na gCoimisinéirí Ioncaim ar a hallmhairiú gur sa Ríocht Aontaithe a monaraíodh í agus gurb as sin a coinsíníodh í agus gur monaraíodh ansin í as ábhair seachas ábhair a thagann faoin gCeannteideal sa Cháinliosta darb uimhir 22.08 nó faoin gCeannteideal sa Cháinliosta darb uimhir 22.09 sa Sceideal a ghabhann leis an Ordú d'Fhorchur Dleachtanna (Uimh. 159) (Dleachtanna Custam agus Foirm an Cháinliosta Custam), 1966.
(3) ( a ) This subsection applies to spirits, other than spirits mentioned in subsection (2) of this section, which at importation are shown to the satisfaction of the Revenue Commissioners to have been manufactured in, and consigned from, the United Kingdom and to have been manufactured therein from materials other than materials falling within Tariff Heading number 22.08 or Tariff Heading number 22.09 in the Schedule to the Imposition of Duties (No. 159) (Customs Duties and Form of Customs Tariff) Order, 1966.
#1247070
(3) (a) Baineann an fo-alt seo le tobac monaraithe a monaraíodh sa Ríocht Aontaithe agus a coinsíníodh as agus a monaraíodh ann as ábhair seachas ábhair a thagann faoin gCeannteideal sa Cháinliosta darb uimhir 24.02 sa Sceideal a ghabhann leis an Ordú d'Fhorchur Dleachtanna (Uimh. 159) (Dleachtanna Custam agus Foirm an Cháinliosta Custam), 1966.
(3) ( a ) This subsection applies to manufactured tobacco which was manufactured in, and consigned from, the United Kingdom and was manufactured therein from materials other than materials falling within Tariff Heading number 24.02 in the Schedule to the Imposition of Duties (No. 159) (Customs Duties and Form of Customs Tariff) Order, 1966.
#1251509
(3) (a) Baineann an fo-alt seo le biotáille, seachas biotáille a luaitear i bhfo-alt (2) den alt seo, a suífear chun sástacht na gCoimisinéirí Ioncaim ar a hallmhairiú gur sa Ríocht Aontaithe a monaraíodh í agus gurb as sin a coinsíníodh í agus gur monaraíodh ansin í as ábhair seachas ábhair a thagann faoin gCeannteideal sa Cháinliosta darb uimhir 22.08 nó faoin gCeannteideal sa Cháinliosta darb uimhir 22.09 sa Sceideal a ghabhann leis an Ordú d'Fhorchur Dleachtanna (Uimh. 159) (Dleachtanna Custam agus Foirm an Cháinliosta Custam), 1966.
(3) ( a ) This subsection applies to spirits, other than spirits mentioned in subsection (2) of this section, which at importation are shown to the satisfaction of the Revenue Commissioners to have been manufactured in, and consigned from, the United Kingdom and to have been manufactured therein from materials other than materials falling within Tariff Heading number 22.08 or Tariff Heading number 22.09 in the Schedule to the Imposition of Duties (No. 159) (Customs Duties and Form of Customs Tariff) Order; 1966.
#1251580
(3) (a) Baineann an fo-alt seo le tobac monaraithe a monaraíodh sa Ríocht Aontaithe agus a coinsíníodh as agus a monararaíodh ann as ábhair seachas ábhair a thagann faoin gCeannteideal sa Cháinliosta darb uimhir 24.02 sa Sceideal a ghabhann leis an Ordú d'Fhorchur Dleachtanna (Uimh. 159) (Dleachtanna Custam agus Foirm an Cháinliosta Custam), 1966.
(3) ( a ) This subsection applies to manufactured tobacco which was manufactured in, and consigned from, the United Kingdom and was manufactured therein from materials other than materials falling within Tariff Heading number 24.02 in the Schedule to the Imposition of Duties (No. 159) (Customs Duties and Form of Customs Tariff) Order, 1966.
#1264266
(3) (a) Baineann an fo-alt seo le biotáille, seachas biotáille a luaitear i bhfo-alt (2) den alt seo, a suífear chun sástacht na gCoimisinéirí Ioncaim ar a hallmhairiú gur sa Ríocht Aontaithe a monaraíodh í agus gurb as sin a coinsíníodh í agus gur monaraíodh ansin í as ábhair seachas ábhair a thagann faoin gCeannteideal sa Cháinliosta darb uimhir 22.08 nó faoin gCeannteideal sa Cháinliosta darb uimhir 22.09 sa Sceideal a ghabhann leis an Ordú d'Fhorchur Dleachtanna (Uimh. 159) (Dleachtanna Custam agus Foirm an Cháinliosta Custam), 1966.
(3) ( a ) This subsection applies to spirits, other than spirits mentioned in subsection (2) of this section, which at importation are shown to the satisfaction of the Revenue Commissioners to have been manufactured in, and consigned from, the United Kingdom and to have been manufactured therein from materials other than materials falling within Tariff Heading number 22.08 or Tariff Heading number 22.09 in the Schedule to the Imposition of Duties (No. 159) (Customs Duties and Form of Customs Tariff) Order, 1966.
#1270598
(2) Chun críocha an ailt seo ní mheasfar gur sa Ríocht Aontaithe a monaraíodh vodka mura rud é go ndearnadh sa Ríocht Aontaithe é as biotáille a monaraíodh ansin as ábhair seachas ábhair a thagann faoi Cheannteideal uimhir 22.08 nó faoi Cheannteideal uimhir 22.09 sa Cháinliosta sa Sceideal a ghabhann leis an Ordú d'Fhorchur Dleaohtanna (Uimh. 159) (Dleachtanna Custam agus Foirm an Cháinliosta Custam), 1966.
(2) For the purposes of this section, vodka shall not be deemed to have been manufactured in the United Kingdom unless it has been made in the United Kingdom from spirits which have been manufactured there from materials other than materials falling within Tariff Heading number 22.08 or Tariff Heading number 22.09 in the Schedule to the Imposition of Duties (No. 159) (Customs Duties and Form of Customs Tariff) Order, 1966.
#2209296
measfar gurb é an “breisluach” praghas an táirge díreach ón monarcha lúide luach custaim gach ceann de na hábhair a ionchorpraítear, arb ábhair iad de thionscnamh na bPáirtithe Conarthacha eile a chuirfidh na rialacha i bhfeidhm, rialacha ar trína mbíthin a bhfuil carnadh infheidhme nó, i gcás nach eol an luach custaim nó nach féidir é a fháil amach, measfar gurb é an chéad phraghas infhíoraithe é a íocadh as na hábhair sa Pháirtí is onnmhaireoir;
‘value added’ shall be taken to be the ex-works price of the product minus the customs value of each of the materials incorporated which originate in the other applying Contracting Parties with which cumulation is applicable or, where the customs value is not known or cannot be ascertained, the first ascertainable price paid for the materials in the exporting Party;
#2209470
Beidh onnmhaireoir na dtáirgí atá cumhdaithe ag cruthúnas ar thionscnamh réidh aon tráth chun gach doiciméad iomchuí a chur faoi bhráid na n-údarás custaim, arna iarraidh sin dóibh, lena gcruthaítear nach bhfuarthas aon aisíocaíocht i leith na n-ábhar neamhthionscnaimh a úsáideadh chun na táirgí lena mbaineann a mhonarú agus gur íocadh, iarbhír, gach dleacht custaim nó muirear a bhfuil éifeacht choibhéiseach aige is infheidhme maidir le hábhair den sórt sin.
The exporter of products covered by a proof of origin shall be prepared to submit at any time, upon request from the customs authorities, all appropriate documents proving that no drawback has been obtained in respect of the non-originating materials used in the manufacture of the products concerned and that all customs duties or charges having equivalent effect applicable to such materials have actually been paid.
#2251137
glactar leis gurb é is ‘breisluach’ ann praghas an táirge díreach ón monarcha lúide luach custaim gach ceann de na hábhair a ionchorpraítear, arb ábhair iad de thionscnamh na bpáirtithe eile de Pháirtithe Conarthacha cur i bhfeidhm, agus arb infheidhme carnadh a dhéanamh leo nó, i gcás nach eol an luach custaim nó nach féidir é a fháil amach, lúide an chéad phraghas infhíoraithe a íocadh as na hábhair sa LEE;
'value added' shall be taken to be the ex-works price of the product minus the customs value of each of the materials incorporated which originate in the other applying Contracting Parties with which cumulation is applicable or, where the customs value is not known or cannot be ascertained, the first ascertainable price paid for the materials in the EEA;
#2251312
Beidh onnmhaireoir na dtáirgí atá cumhdaithe ag cruthúnas tionscnaimh ullamh tráth ar bith chun gach doiciméad iomchuí a chur faoi bhráid na n-údarás custaim, arna iarraidh sin dóibh, lena gcruthaítear nach bhfuarthas aon aisíocaíocht i leith na n-ábhar neamhthionscnaimh a úsáideadh chun na táirgí lena mbaineann a mhonarú agus gur íocadh, iarbhír, gach dleacht custaim nó muirear a bhfuil éifeacht choibhéiseach aige is infheidhme maidir le hábhair den sórt sin.
The exporter of products covered by a proof of origin shall be prepared to submit at any time, upon request from the customs authorities, all appropriate documents proving that no drawback has been obtained in respect of the non-originating materials used in the manufacture of the products concerned and that all customs duties or charges having equivalent effect applicable to such materials have actually been paid.
#2370706
measfar gurb é an “breisluach” praghas an táirge díreach ón monarcha lúide luach custaim gach ceann de na hábhair a ionchorpraítear, arb ábhair iad de thionscnamh na bPáirtithe Conarthacha eile a chuirfidh na rialacha i bhfeidhm, rialacha ar trína mbíthin a bhfuil carnadh infheidhme nó, i gcás nach eol an luach custaim nó nach féidir é a fháil amach, measfar gurb é an chéad phraghas infhíoraithe é a íocadh as na hábhair sa Pháirtí is onnmhaireoir;
“value added” shall be taken to be the ex-works price of the product minus the customs value of each of the materials incorporated which originate in the other applying Contracting Parties with which cumulation is applicable or, where the customs value is not known or cannot be ascertained, the first ascertainable price paid for the materials in the exporting Party;
#2370880
Beidh onnmhaireoir na dtáirgí atá cumhdaithe ag cruthúnas ar thionscnamh réidh aon tráth chun gach doiciméad iomchuí a chur faoi bhráid na n-údarás custaim, arna iarraidh sin dóibh, lena gcruthaítear nach bhfuarthas aon aisíocaíocht i leith na n-ábhar neamhthionscnaimh a úsáideadh chun na táirgí lena mbaineann a mhonarú agus gur íocadh, iarbhír, gach dleacht custaim nó muirear a bhfuil éifeacht choibhéiseach aige is infheidhme maidir le hábhair den sórt sin.
The exporter of products covered by a proof of origin shall be prepared to submit at any time, upon request from the customs authorities, all appropriate documents proving that no drawback has been obtained in respect of the non-originating materials used in the manufacture of the products concerned and that all customs duties or charges having equivalent effect applicable to such materials have actually been paid.
#2378680
measfar gurb é is ‘breisluach’ ann praghas an táirge díreach ón monarcha lúide luach custaim gach ceann de na hábhair a ionchorpraítear, arb ábhair iad de thionscnamh na bpáirtithe eile de Pháirtithe Conarthacha cur i bhfeidhm, agus arb infheidhme carnadh a dhéanamh leo nó, i gcás nach eol an luach custaim nó nach féidir é a fháil amach, lúide an chéad phraghas infhíoraithe a íocadh as na hábhair sa LEE;
“value added” shall be taken to be the ex-works price of the product minus the customs value of each of the materials incorporated which originate in the other applying Contracting Parties with which cumulation is applicable or, where the customs value is not known or cannot be ascertained, the first ascertainable price paid for the materials in the EEA;
#2378855
Beidh onnmhaireoir na dtáirgí atá cumhdaithe ag cruthúnas tionscnaimh ullamh tráth ar bith chun gach doiciméad iomchuí a chur faoi bhráid na n-údarás custaim, arna iarraidh sin dóibh, lena gcruthaítear nach bhfuarthas aon aisíocaíocht i leith na n-ábhar neamhthionscnaimh a úsáideadh chun na táirgí lena mbaineann a mhonarú agus gur íocadh, iarbhír, gach dleacht custaim nó muirear a bhfuil éifeacht choibhéiseach aige is infheidhme maidir le hábhair den sórt sin.
The exporter of products covered by a proof of origin shall be prepared to submit at any time, upon request from the customs authorities, all appropriate documents proving that no drawback has been obtained in respect of the non-originating materials used in the manufacture of the products concerned and that all customs duties or charges having equivalent effect applicable to such materials have actually been paid.
#2380286
measfar gurb é an ‘breisluach’ praghas an táirge díreach ón monarcha lúide luach custaim gach ceann de na hábhair a ionchorpraítear, arb ábhair iad de thionscnamh na bPáirtithe Conarthacha eile a chuireann na rialacha i bhfeidhm, rialacha ar trína mbíthin a bhfuil carnadh infheidhme nó, i gcás nach eol an luach custaim nó nach féidir é a fháil amach, measfar gurb é an chéad phraghas infhíoraithe é a íocadh as na hábhair sa Pháirtí is onnmhaireoir;
“value added” shall be taken to be the ex-works price of the product minus the customs value of each of the materials incorporated which originate in the other applying Contracting Parties with which cumulation is applicable or, where the customs value is not known or cannot be ascertained, the first ascertainable price paid for the materials in the exporting Party;
#2380460
Beidh onnmhaireoir na dtáirgí atá cumhdaithe ag cruthúnas tionscnaimh ullamh tráth ar bith chun gach doiciméad iomchuí a chur faoi bhráid na n-údarás custaim, arna iarraidh sin dóibh, lena gcruthaítear nach bhfuarthas aon aisíocaíocht i leith na n-ábhar neamhthionscnaimh a úsáideadh chun na táirgí lena mbaineann a mhonarú agus gur íocadh, iarbhír, gach dleacht custaim nó muirear a bhfuil éifeacht choibhéiseach aige is infheidhme maidir le hábhair den sórt sin.
The exporter of products covered by a proof of origin shall be prepared to submit at any time, upon request from the customs authorities, all appropriate documents proving that no drawback has been obtained in respect of the non-originating materials used in the manufacture of the products concerned and that all customs duties or charges having equivalent effect applicable to such materials have actually been paid.
#2779399
measfar gurb é an ‘breisluach’ praghas an táirge díreach ón monarcha lúide luach custaim gach ceann de na hábhair a ionchorpraítear, arb ábhair iad de thionscnamh na bPáirtithe Conarthacha eile a chuirfidh na rialacha i bhfeidhm, rialacha ar trína mbíthin a bhfuil carnadh infheidhme nó, i gcás nach eol an luach custaim nó nach féidir é a fháil amach, measfar gurb é an chéad phraghas infhíoraithe é a íocadh as na hábhair sa Pháirtí is onnmhaireoir;
'value added' shall be taken to be the ex-works price of the product minus the customs value of each of the materials incorporated which originate in the other applying Contracting Parties with which cumulation is applicable or, where the customs value is not known or cannot be ascertained, the first ascertainable price paid for the materials in the exporting Party;
#2779575
Beidh onnmhaireoir na dtáirgí atá cumhdaithe ag cruthúnas ar thionscnamh réidh aon tráth chun gach doiciméad iomchuí a chur faoi bhráid na n-údarás custaim, arna iarraidh sin dóibh, lena gcruthaítear nach bhfuarthas aon aisíocaíocht i leith na n-ábhar neamhthionscnaimh a úsáideadh chun na táirgí lena mbaineann a mhonarú agus gur íocadh, iarbhír, gach dleacht custaim nó muirear a bhfuil éifeacht choibhéiseach aige is infheidhme maidir le hábhair den sórt sin.
The exporter of products covered by a proof of origin shall be prepared to submit at any time, upon request from the customs authorities, all appropriate documents proving that no drawback has been obtained in respect of the non-originating materials used in the manufacture of the products concerned and that all customs duties or charges having equivalent effect applicable to such materials have actually been paid.
#3090218
measfar gurb é an ‘breisluach’ praghas an táirge díreach ón monarcha lúide luach custaim gach ceann de na hábhair a ionchorpraítear, arb ábhair iad de thionscnamh na bPáirtithe Conarthacha eile a chuirfidh na rialacha i bhfeidhm, rialacha ar trína mbíthin a bhfuil carnadh infheidhme nó, i gcás nach eol an luach custaim nó nach féidir é a fháil amach, measfar gurb é an chéad phraghas infhíoraithe é a íocadh as na hábhair sa Pháirtí is onnmhaireoir;
'value added' shall be taken to be the ex-works price of the product minus the customs value of each of the materials incorporated which originate in the other applying Contracting Parties with which cumulation is applicable or, where the customs value is not known or cannot be ascertained, the first ascertainable price paid for the materials in the exporting Party;
#3090392
Beidh onnmhaireoir na dtáirgí atá cumhdaithe ag cruthúnas ar thionscnamh réidh aon tráth chun gach doiciméad iomchuí a chur faoi bhráid na n-údarás custaim, arna iarraidh sin dóibh, lena gcruthaítear nach bhfuarthas aon aisíocaíocht i leith na n-ábhar neamhthionscnaimh a úsáideadh chun na táirgí lena mbaineann a mhonarú agus gur íocadh, iarbhír, gach dleacht custaim nó muirear a bhfuil éifeacht choibhéiseach aige is infheidhme maidir le hábhair den sórt sin.
The exporter of products covered by a proof of origin shall be prepared to submit at any time, upon request from the customs authorities, all appropriate documents proving that no drawback has been obtained in respect of the non-originating materials used in the manufacture of the products concerned and that all customs duties or charges having equivalent effect applicable to such materials have actually been paid.
#3093399
measfar gurb é is ‘breisluach’ ann praghas an táirge díreach ón monarcha lúide luach custaim gach ceann de na hábhair a ionchorpraítear, arb ábhair iad de thionscnamh na bPáirtithe Conarthacha eile, a bhfuil carnadh infheidhme ina leith nó, i gcás nach eol an luach custaim nó nach féidir é a fháil amach, measfar gurb é an chéad phraghas infhíoraithe é a íocadh as na hábhair sa Pháirtí Conarthach is onnmhaireoir;
“value added” shall be taken to be the ex-works price of the product minus the customs value of each of the materials incorporated which originate in the other Contracting Parties with which cumulation is applicable or, where the customs value is not known or cannot be ascertained, the first ascertainable price paid for the materials in the exporting Contracting Party;
#3093580
Beidh onnmhaireoir na dtáirgí atá cumhdaithe ag cruthúnas tionscnaimh ullamh tráth ar bith chun gach doiciméad iomchuí a chur faoi bhráid na n-údarás custaim, arna iarraidh sin dóibh, lena gcruthaítear nach bhfuarthas aon aisíocaíocht i leith na n-ábhar neamhthionscnaimh a úsáideadh chun na táirgí lena mbaineann a mhonarú agus gur íocadh, iarbhír, gach dleacht custaim nó muirear a bhfuil éifeacht choibhéiseach aige is infheidhme maidir le hábhair den sórt sin.
The exporter of products covered by a proof of origin shall be prepared to submit at any time, upon request from the customs authorities, all appropriate documents proving that no drawback has been obtained in respect of the non-originating materials used in the manufacture of the products concerned and that all customs duties or charges having equivalent effect applicable to such materials have actually been paid.
#3095160
measfar gurb é an ‘breisluach’ praghas an táirge díreach ón monarcha lúide luach custaim gach ceann de na hábhair a ionchorpraítear, arb ábhair iad de thionscnamh na bPáirtithe Conarthacha eile a chuirfidh na rialacha i bhfeidhm, rialacha ar trína mbíthin a bhfuil carnadh infheidhme nó, i gcás nach eol an luach custaim nó nach féidir é a fháil amach, measfar gurb é an chéad phraghas infhíoraithe é a íocadh as na hábhair sa Pháirtí is onnmhaireoir;
‘value added’ shall be taken to be the ex-works price of the product minus the customs value of each of the materials incorporated which originate in the other applying Contracting Parties with which cumulation is applicable or, where the customs value is not known or cannot be ascertained, the first ascertainable price paid for the materials in the exporting Party;
#3095334
Beidh onnmhaireoir na dtáirgí atá cumhdaithe ag cruthúnas tionscnaimh ullamh tráth ar bith chun gach doiciméad iomchuí a chur faoi bhráid na n-údarás custaim, arna iarraidh sin dóibh, lena gcruthaítear nach bhfuarthas aon aisíocaíocht i leith na n-ábhar neamhthionscnaimh a úsáideadh chun na táirgí lena mbaineann a mhonarú agus gur íocadh, iarbhír, gach dleacht custaim nó muirear a bhfuil éifeacht choibhéiseach aige is infheidhme maidir le hábhair den sórt sin.
The exporter of products covered by a proof of origin shall be prepared to submit at any time, upon request from the customs authorities, all appropriate documents proving that no drawback has been obtained in respect of the non-originating materials used in the manufacture of the products concerned and that all customs duties or charges having equivalent effect applicable to such materials have actually been paid.
#2171693
Roisíní, ábhair phlaisticigh agus leaistiméirí teirmeaplaisteacha neamh-inbholcánaithe a mhonarú, roisíní a mheascadh agus a chumasc ar bhonn saincheaptha, chomh maith le roisíní sintéiseacha nach bhfuil saincheaptha a mhonarú.
Manufacture resins, plastics materials and non-vulcanisable thermoplastic elastomers, the mixing and blending of resins on a custom basis, as well as the manufacture of non-customised synthetic resins.
#2336177
Mar shampla, chuir IRNC comhad barr feabhais isteach chun na dualgais custaim dlite a ríomh ach ní raibh sé in ann na céatadáin de gach amhábhar a úsáideadh sa phróiseas monaraíochta a mhíniú.
For example IRNC submitted an excel file for the calculation of the custom duties due but was unable to explain the percentages of each raw materials used in the manufacturing process.
#2336180
Ina theannta sin, bhí na táirgí cumtha gaolmhara ag díol táirgí eatarthu féin a ionchorpraíodh amhábhair allmhairithe ach nár thuairiscigh don eintiteas ceannaigh luach na ndleachtanna custaim.
Furthermore, the related companied were selling products between themselves which incorporated imported raw materials but did not report to the purchasing entity the value of the custom duties.
#152158
Baineann na Rialacháin seo le hearraí a dtiteann an t-am ábhartha le haghaidh luacháil chun críocha custaim maidir leo ar an 1ú lá d'Iúil, 1980 nó dá éis.
These Regulations apply to goods for which the material time for valuation for customs purposes falls on or after the 1st day of July, 1980.
#717106
ciallaíonn “breisluach” an praghas díreach ón monarcha lúide luach custaim ábhar a allmhairíodh isteach san Aontas nó sna Stáit ACC;
‘added value’ means the ex-works price minus the customs value of materials imported into either the Union or the ACP States;
#1108308
(4) Má tharlaíonn, i gcás aon airceadail, ábhair nó táthchoda de chineál is inchurtha faoi dhleacht chustam agus a úsáideadh nó a pacáistíodh i gcúrsa aon earraí lena mbaineann an t-alt seo a tháirgeadh, a mhonarú, a phróisiú nó a phacáistiú agus a thabharfar ón aerfort isteach in aon chuid gur eile den Stát, go bhféadfaí ceadúnas, chun an t-airceadal, an t-ábhar nó an táthchuid a allmhairiú gan dleacht a íoc, nó ar dhleacht is lú ná an dleacht iomlán a íoc, a dheonadh an uair a tugadh an t-airceadal, an t-ábhar nó an táthchuid isteach san aerfort, féadfaidh na Coimisinéirí Ioncaim, ar mholadh an Aire Tionscail agus Tráchtála nó an Aire Talmhaíochta, a cheadú na hearraí a thabhairt amhlaidh ón aerfort gan méid aon dleachta custam is inmhuirir faoi fho-alt (2) den alt seo a íoc nó ar cibé méid is lú ná sin a íoc is iomchuí ag féachaint don cheadúnas a fhéadfaí a dheonadh mar adúradh nó, i gcás inar íocadh aon dleacht den tsórt sin nó aon chuid di, an mhéid a íocadh a aisíoc, ach i gcás inar ceadúnas faoi alt 12 den Acht Airgid, 1932 , an t-aon-cheadúnas den tsórt sin a fhéadfaí a dheonadh, ní thabharfar aon chead ná aon aisíocaíocht den tsórt sin ach amháin le haontú an Aire.
(4) Where, in the case of any article, material or ingredient of a kind liable to a duty of customs used or packaged in the course of the production, manufacture, processing or packaging of any goods to which this section applies and which are brought from the airport into any other part of the State, a licence to import the article, material or ingredient, without payment of duty or on payment of less than the full amount of duty, could, at the time when the article, material or ingredient was brought into the airport, have been granted, the Revenue Commissioners may, on the recommendation of the Minister for Industry and Commerce or the Minister for Agriculture, permit the goods to be so brought from the airport without payment of the amount of any customs duty chargeable under subsection (2) of this section or on payment of such lesser amount as is appropriate having regard to the licence which could have been granted as aforesaid or, where any such duty or part thereof has been paid, repay the amount paid, but where the only such licence which could have been granted was a licence under section 12 of the Finance Act, 1932 , no such permission or repayment shall be given except with the concurrence of the Minister. [GA]
#1253944
Leasuithe áirithe ar na dleachtanna custam ar shorndóiteoirí breosla sholadaigh agus ar phíosaí d'ábhar polaiúratánach múnlaithe.
Certain amendments of the customs duties on solid fuel stove boilers and shaped pieces of polyurethane material.
#2126702
Ina theannta sin, ní féidir an t-athrú ar an gceannteideal custaim a mheas ina chruthúnas ar thionchar na n-oibríochtaí a chuirtear i gcrích ar an ábhar ionchuir.
In addition, the change in customs heading cannot be considered as proof of the impact of the operations performed on the input material.
#2300564
Déantar an t-amhábhar sonraithe a mheaitseáil ansin, chomh cruinn agus is féidir, le cód custaim thagarmharc an amhábhair chéanna sa tír ionadaíoch.
The specified raw material is then matched, as accurately as possible, to the customs code of the benchmark of the same raw material in the representative country.
#2728411
Is féidir na hamhábhair i gceist a allmhairiú isteach sa Mhalaeisia faoi roinnt cód custaim 10 ndigit agus is féidir iad a úsáid in earnálacha iartheachtacha freisin seachas monaraíocht SSTPFanna.
The raw materials in question can be imported into Malaysia under several 10-digit customs codes and they can be used also in downstream sectors other than manufacturing of SSTPF.
#3192431
Féadfar glacadh le hábhar cuntasaíochta tráchtála, cánach nó eile an iarratasóra atá ann cheana mar phríomhchuntais chun críoch custaim má éascaítear leo rialuithe bunaithe ar iniúchadh.
The applicant’s existing commercial, tax or other accounting material may be accepted as main accounts for customs purposes if they facilitate audit-based controls.
#177347
(4) Más rud é nach mbeidh cineál in úsáid ach chun ábhar iomadaithe cineálacha eile a tháirgeadh. féadfar a ainmniúsan, chomh maith, a chruthú trí litreacha agus figiúirí a chónascadh, ar choinníoll, i dtuairim na n-údarás inniúil gur nós idirnáisiúnta bunaithe i leith an speicis lena mbaineann é cónascthaí den sórt sin a dheanamh.
(4) Where a variety is exclusively used for the production of propagating material of other varieties, its denomination may also be formed by combining letters and figures, provided that in the opinion of the competent authorities such combinations are established international custom for the species concerned.
#840522
(c) más rud é, chun aon aisíoca sa diúité d'fháil, go ndéanfaidh éinne no go gcuirfidh fé ndeár go ndéanfar aon ráiteas no aon chúis do phlé bheidh neamh-fhíor in aon phonc táchtach, dlighfear pionós custum is cóionann le trí oiread luach na n-earraí (agus an diúité d'áireamh) no pionós custum de chéad púnt do chur air, pe'ca aca is rogha leis na Coimisinéirí Ioncuim, agus geallbhruidfear na hearraí gur ina dtaobh do rinneadh an cionta.
( c ) if any person for the purpose of obtaining any repayment of the duty makes or causes to be made any statement or representation which is untrue in any material particular, he shall be liable at the election of the Revenue Commissioners either to a customs penalty equal to treble the value of the goods (including duty) or to a customs penalty of one hundred pounds and the goods in respect of which the offence is committed shall be forfeited.
#842624
(c) más rud é, chun aon aisíoca sa diúité d'fháil, go ndéanfaidh éinne no go gcuirfidh fé ndeár go ndéanfar aon ráiteas no aon chúis do phlé bheidh neamh-fhíor in aon phonc táchtach, dlighfear pionós custum is cóionann le trí oiread luach na n-earraí (agus an diúité d'áireamh) no pionós custum de chéad púnt do chur air, pe'ca aca is rogha leis na Coimisinéirí Ioncuim, agus geallbhruidfear na hearraí gur ina dtaobh do rinneadh an cionta.
( c ) if any person for the purpose of obtaining any repayment of the duty makes or causes to be made any statement or representation which is untrue in any material particular, he shall be liable at the election of the Revenue Commissioners either to a customs penalty equal to treble the value of the goods (including duty) or to a customs penalty of one hundred pounds, and the goods in respect of which the offence is committed shall be forfeited.
#842903
(2) Le linn bheith á mheas chun críche an ailt seo cé'n cíos a fhéadfaí do réir réasúin d'fháil ar na hionoighreachta bóthair iarainn uile bheidh i seilbh chuideachtan ní dhéanfaidh an Coimisinéir ná aon Chúirt go dtiocfaidh an meas-luach san os a cóir fé athchomharc aon áird do thabhairt ar aon nós ná cleacht do dhéanfadh deifir do mheas-luach ionoighreachta bóthair iarainn agus do bhí ann roimh an Acht so do rith maidir leis an laigheadú no an liúntas a bhíonn le lomháil alos caipitail tionónta ach féachfaidh do gach ní bhaineann leis an scéal agus do gach ponc táchtach d'fhonn a chur in áirithe gurb ionann an cíos measta san agus an toradh do gheobhfaí as an bhfáltas glan do roinnt do réir chirt agus chothruim ar an tiarna talmhan agus an tionónta.
(2) In estimating for the purpose of this section the rent at which the railway hereditaments occupied by a company might reasonably be expected to be let as a whole the Commissioner and any Court before whom such valuation might come under appeal shall not have regard to any custom or practice affecting the valuation of railway hereditaments which obtained prior to the passing of this Act in regard to the amount of the deduction or allowance to be made in respect of the capital of a tenant, but shall have regard to all relevant circumstances and material considerations with a view to securing that such estimated rent shall represent a fair and just division of the net receipts as between landlord and tenant.
#1108296
(2) Má tharlaíonn an lú lá d'Eanáir, 1959, nó dá éis, i gcás earraí lena mbaineann an t-alt seo agus a ndearnadh, i gcúrsa iad féin nó aon ní iontu nó a corpraíodh iontu a tháirgeadh, a mhonarú, a phróisiú nó a phacáistiú, aon airceadail, ábhair nó táthchoda de chineál is inchurtha faoi dhleacht chustam nó máil a úsáid nó a phacáistiú, go dtabharfar na hearraí ón aerfort isteach in aon chuid eile den Stát, déanfar dleacht chustam de mhéid is comhionann le comhiomlán na méideanna seo a leanas a mhuirearú, a thobhach agus a íoc ar na hearraí:
(2) On and after the 1st day of January, 1959, where, in the case of goods to which this section applies and in the course of the production, manufacture, processing or packaging of which, or of anything contained or incorporated therein, any articles, materials or ingredients of a kind liable to a duty of customs or excise were used or packaged, the goods are brought from the airport into any other part of the State, there shall be charged, levied and paid on the goods a duty of customs of an amount equal to the aggregate of the following amounts:
#1108302
(c) an méid (más aon mhéid) dleachta custam nó máil dob inmhuirir, mura mbeadh alt 5 den Acht Aerfoirt Neamhchustam, 1947, ar aon airceadail, ábhair nó táthchoda den tsórt sin a úsáideadh nó a pacáistíodh amhlaidh agus a tugadh isteach san aerfort ó aon chuid eile den Stát;
( c ) the amount (if any) of customs or excise duty which would, but for section 5 of the Customs-free Airport Act, 1947 , have been chargeable on any such articles, materials or ingredients so used or packaged brought into the airport from any other part of the State;
#1968573
An gnáth-threalamh a bhíonn ar bord agus an t-aerárthach san aer, maille leis an ábhar, na soláthairtí agus na páirteanna spártha dá dtagraítear i míreanna 1 agus 2 a choinnítear de ghnáth ar bord aerárthaí a oibríonn aeriompróir de chuid Páirtí amháin, ní fhéadfar iad a dhíluchtú i gcríoch an Pháirtí eile ach amháin le formheas údaráis chustaim an Pháirtí sin agus féadann sé go n-éileofar go gcoinneofar iad faoi mhaoirseacht nó faoi rialú na n-údarás sin, go dtí an t-am a ndéanfar iad a onnmhairiú nó a chur de láimh ar bhealach eile i gcomhréir leis an rialachán custaim.
The regular airborne equipment, as well as the material, supplies and spare parts referred to in paragraphs 1 and 2 normally retained on board aircraft operated by an air carrier of one Party may be unloaded in the territory of the other Party only with the approval of the customs authorities of that Party and may be required to be kept under the supervision or control of the said authorities, up to such time as they are re-exported or otherwise disposed of in accordance with customs regulation.