Gaois

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22 results

  1. BUSINESS AND COMPETITION|accounting · TRADE|tariff policy · TRADE|trade policy

    #526864

    IATE #137126
    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
    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)
    Eingangsabgabe | Einfuhrabgabe | Importsteuer | Einfuhrzoll
    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)
    customs duty on imports | tax on importation | import tax | duty on importation | import duty | customs import duty | 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]
    tarif d'importation | droit à l'importation | droit d'entrée | taxe à l'importation | impôt lié à l'importation | droit de douane à l'importation | droit sur les importations
    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 .
  2. TRADE|tariff policy|customs tariff

    #544694

    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
    de
    customs duty | customs duties
    en
    Definition levy on the importation of certain goods and on some goods manufactured from the imported goods Reference "customs duty" A Dictionary of Accounting. Ed Jonathan Law and Gary Owen. Oxford University Press (OUP), 2010. Oxford Reference Online. OUP. DGT. http://www.oxfordreference.com/views/ENTRY.html?subview=Main&entry=t17.e1011 [10.11.2011]
    droit de douane
    fr
    Definition taxe qui doit être acquittée à l'État lors de l'entrée dans un pays de marchandises étrangères ou, exceptionnellement, à l'occasion de leur sortie Reference Dict.commercial européen,s.d.,CILF,Paris
  4. FINANCE|taxation · TRADE|tariff policy|tariff policy

    #561439

    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 chustaim ar onnmhairí Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    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
    Ausfuhrsteuer | Ausgangsabgabe | Ausfuhrabgabe | Ausfuhrtarif | Ausfuhrzoll
    de
    Definition für die Ausfuhr von Waren zu entrichtende Abgaben Reference Verordnung (EU) Nr. 952/2013 zur Festlegung des Zollkodex der Union
    export tax | customs duty on exports | export duties | export duty | duty on exports | 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)
    droits à l'exportation | droit à l'exportation | taxe à l'exportation | droit de sortie | droit de douane 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
  5. AGRICULTURE, FORESTRY AND FISHERIES · TRADE|international trade|international trade · TRADE|tariff policy · TRADE|trade policy

    #534882

    IATE #841733
    dleacht chustaim ad valorem Reference Foclóir Staidéir Ghnó ;Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Wertzoll
    de
    ad valorem tax | ad valorem customs duty | ad valorem duty
    en
    Comment CONTEXT: GATT
    droit ad valorem | taxe ad valorem | droit de douane 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

    #534932

    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 Zoll | autonomer Zollsatz
    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
  9. TRADE|tariff policy

    #535854

    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.
    abolition of customs duties | removal of customs duties | elimination of customs duty | elimination of customs duties | elimination of duties
    en
    élimination des droits de douane | suppression des droits de douane
    fr
  11. TRADE|international trade|international trade · TRADE|tariff policy · TRADE|trade policy

    #529756

    IATE #765805
    luacháil custaim Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    endgültige Zollfestsetzung | Bewertung von Waren für Zollzwecke | Verzollung | Zollwertermittlung
    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
  12. TRADE|tariff policy|tariff policy

    #568941

    IATE #2145025
    díolúine ó dhleacht chustam Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Befreiung von den Einfuhrabgaben
    de
    exemption from customs duties | duty exemption | exemption from customs duty
    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
  18. TRADE|international trade|international trade · TRADE|tariff policy

    #531318

    IATE #782243
    méadú ar tharaifí Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    géarú 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]
  19. TRADE|tariff policy

    #535859

    IATE #847147
    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
    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
    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 custom duty | duty drawback | drawback of customs duties
    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 ]