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earraí faoin nós imeachta stórála sealadaí a onnmhairítear go díreach ó áis stórála sealadaí údaraithe.
goods under the temporary storage procedure which are directly re-exported from an authorised temporary storage facility.
earraí faoin nós imeachta stórála sealadaí a onnmhairítear go díreach ó áis stórála sealadaí údaraithe.
goods under the temporary storage procedure which are directly re-exported from an authorised temporary storage facility.
Ní bheidh teorainn leis an tréimhse ama ar féidir earraí a choinneáil faoi nós imeachta stórála.
There shall be no limit to the length of time goods may remain under a storage procedure.
Ré nós imeachta stórála
Duration of a storage procedure
i gcás go gcuirfear na hearraí faoin nós imeachta stórála custaim;
where the goods are placed under a customs warehousing procedure;
Ré nós imeachta stórála
Duration of a storage procedure
Ní bheidh teorainn leis an tréimhse ama ar féidir earraí a choinneáil faoi nós imeachta stórála.
There shall be no limit to the length of time goods may remain under a storage procedure.
i gcás go gcuirfear na hearraí faoin nós imeachta stórála custaim;
where the goods are placed under a customs warehousing procedure;
Ré nós imeachta stórála
Duration of a storage procedure
Ní bheidh teorainn leis an tréimhse ama ar féidir earraí a choinneáil faoi nós imeachta stórála.
There shall be no limit to the length of time goods may remain under a storage procedure.
Earraí a scaoileadh i saorchúrsaíocht a chuirtear go comhuaineach faoi nós imeachta stórála custaim seachas nós imeachta stórála custaim i gcás nach bhfuil CBL ná, nuair is infheidhme, dleachtanna máil íoctha.
Release of goods for free circulation simultaneously placed under a warehousing procedure other than a customs warehousing procedure where neither VAT nor, when applicable, excise duties have been paid.
Earraí a chur faoin nós imeachta stórála custaim.
Placing of goods under the customs warehousing procedure.
Earraí de chuid an Aontais a chur faoi nós imeachta stórála seachas nós imeachta stórála custaim i gcás nach bhfuil CBL ná, nuair is infheidhme, dleachtanna máil íoctha.
Placing of Union Goods under a warehousing procedure other than a customs warehousing procedure where neither VAT nor, when applicable, excise duties have been paid.
Earraí de chuid an Aontais a chur faoi nós imeachta stórála seachas nós imeachta stórála custaim i gcás ina bhfuil CBL nó, nuair is infheidhme, dleachtanna máil íoctha agus ina bhfuil íocaíocht na cánach eile curtha ar fionraí.
Placing of Union Goods under a warehousing procedure other than a customs warehousing procedure where either VAT or, when applicable, excise duties have been paid and the payment of the other tax is suspended.
Earraí a scaoileadh i saorchúrsaíocht a chuirtear go comhuaineach faoi nós imeachta stórála custaim seachas nós imeachta stórála custaim i gcás nach bhfuil CBL ná, nuair is infheidhme, dleachtanna máil íoctha.Míniú : Tá an cód seo le húsáid i gcás ina scaoiltear na hearraí i saorchúrsaíocht ach nach bhfuil CBL ná dleachtanna máil íoctha.
Release of goods for free circulation simultaneously placed under a warehousing procedure other than a customs warehousing procedure where neither VAT nor, when applicable, excise duties have been paid.Explanation : This code is to be used where the goods are released for free circulation but where VAT and excise duties have not been paid.
Féadfar earraí a cuireadh faoin nós imeachta stórála custaim a aistriú ar bhonn sealadach ón stóras custaim.
Goods placed under the customs warehousing procedure may be temporarily removed from the customs warehouse.
Earraí a bheidh faoin nós imeachta stórála sealadaí, ní stórálfar iad ach in ionaid atá údaraithe le haghaidh stórála sealadaí.
Goods under the temporary storage procedure shall be stored only in places authorised for temporary storage.
Beidh an dearbhú iontrála achomair, nó an doiciméad idirthurais a chuirfear ina ionad, ina dhearbhú custaim le haghaidh an nós imeachta stórála sealadaí.
The entry summary declaration, or a transit document replacing it, shall constitute the customs declaration for the temporary storage procedure.
Féadfaidh na húdaráis custaim, áfach, teorainn ama a leagan síos faoina gcaithfear nós imeachta stórála a urscaoileadh, i gceann de na cásanna seo a leanas:
However, the customs authorities may set a time limit by which a storage procedure must be discharged in one of the following cases:
a áirithiú nach dtógfar earraí atá faoin nós imeachta stórála sealadaí nó faoin nós imeachta stórasaithe custaim amach as maoirsiú custaim;
ensuring that goods under the temporary storage or customs warehousing procedures are not removed from customs supervision;
Faoi nós imeachta stórála, féadfar earraí neamh-Chomhphobail a stóráil i gcríoch custaim an Chomhphobail gan a bheith faoi réir aon cheann díobh seo a leanas:
Under a storage procedure, non-Community goods may be stored in the customs territory of the Community without being subject to any of the following:
earraí coibhéiseacha a úsáid faoi nós imeachta speisialta seachas an nós imeachta idirthurais, an nós imeachta um chead isteach sealadach agus an nós imeachta stórála sealadaí;
the use of equivalent goods under a special procedure other than the transit, temporary admission and temporary storage procedure;
Earraí a tréigeadh leis an Stát, a urghabhadh nó a coigistíodh, measfar gur cuireadh faoin nós imeachta stórála sealadaí iad.
Non-Community goods which have been abandoned to the State, seized or confiscated shall be deemed to be placed under the temporary storage procedure.
i gcás inar cuireadh faoin nós imeachta idirthurais sheachtraigh, nó faoi nós imeachta stórála nó faoin nós imeachta próiseála isteach iad, sa mhéid is a cheadaíonn an reachtaíocht chustaim amhlaidh;
where they have been placed under the external transit procedure, a storage procedure or the inward-processing procedure, insofar as the customs legislation so allows;
i gcás inar cuireadh faoin nós imeachta idirthurais sheachtraigh, nó faoi nós imeachta stórála nó faoin nós imeachta próiseála isteach iad, sa mhéid is a cheadaíonn an reachtaíocht chustaim amhlaidh;
where they have been placed under the external transit procedure, a storage procedure or the inward processing procedure, insofar as the customs legislation so allows;
Earraí nach earraí de chuid an Aontais iad agus a tréigeadh leis an Stát, a urghabhadh nó a coigistíodh, measfar gur cuireadh faoin nós imeachta stórála custaim iad.
Non-Union goods which have been abandoned to the State, seized or confiscated shall be deemed to be placed under the customs warehousing procedure.
Faoi nós imeachta stórála, féadfar earraí nach earraí de chuid an Aontais iad a stóráil i gcríoch chustaim an Aontais gan a bheith faoi réir aon cheann díobh seo a leanas:
Under a storage procedure, non-Union goods may be stored in the customs territory of the Union without being subject to any of the following:
Féadfar earraí a cuireadh faoin nós imeachta stórála custaim a aistriú ar bhonn sealadach ón stóras custaim.
Goods placed under the customs warehousing procedure may be temporarily removed from the customs warehouse.
San fhógra ath-onnmhairithe, beidh na sonraí is gá chun an nós imeachta saorchreasa nó an nós imeachta stórála sealadaí a urscaoileadh.
The re-export notification shall contain the particulars necessary to discharge the free zone procedure or to end the temporary storage.
i gcás inar cuireadh faoin nós imeachta idirthurais sheachtraigh, nó faoi nós imeachta stórála nó faoin nós imeachta próiseála isteach iad, sa mhéid is a cheadaíonn an reachtaíocht chustaim amhlaidh;
where they have been placed under the external transit procedure, a storage procedure or the inward processing procedure, insofar as the customs legislation so allows;
Earraí nach earraí de chuid an Aontais iad agus a tréigeadh leis an Stát, a urghabhadh nó a coigistíodh, measfar gur cuireadh faoin nós imeachta stórála custaim iad.
Non-Union goods which have been abandoned to the State, seized or confiscated shall be deemed to be placed under the customs warehousing procedure.
Faoi nós imeachta stórála, féadfar earraí nach earraí de chuid an Aontais iad a stóráil i gcríoch chustaim an Aontais gan a bheith faoi réir aon cheann díobh seo a leanas:
Under a storage procedure, non-Union goods may be stored in the customs territory of the Union without being subject to any of the following:
Féadfar earraí a cuireadh faoin nós imeachta stórála custaim a aistriú ar bhonn sealadach ón stóras custaim.
Goods placed under the customs warehousing procedure may be temporarily removed from the customs warehouse.
San fhógra ath-onnmhairithe, beidh na sonraí is gá chun an nós imeachta saorchreasa nó an nós imeachta stórála sealadaí a urscaoileadh.
The re-export notification shall contain the particulars necessary to discharge the free zone procedure or to end the temporary storage.
Níl an fhaisnéis sin ag teastáil ach amháin i gcás ina n-úsáidfear an dearbhú maidir le hearraí a chur faoi réir nós imeachta custaim chun nós imeachta stórála custaim a urscaoileadh.
This information is only required where the declaration of placing of goods under a customs procedure is used to discharge a customs warehousing procedure.
Níl an fhaisnéis sin ag teastáil ach amháin i gcás ina n-úsáidfear an dearbhú maidir le hearraí a chur faoi nós imeachta custaim chun nós imeachta stórála custaim a urscaoileadh.
This information is required where the declaration of placing of goods under a customs procedure is used to discharge a customs warehousing procedure.
Earraí a athallmhairiú le hiontráil pháirteach chun úsáide sa stát agus le scaoileadh i saorchúrsaíocht go comhuaineach agus iad a chur faoi stóráil seachas an nós imeachta stórála custaim.
Re-importation with partial entry for home use and simultaneous release for free circulation and placing of goods under warehousing other than customs warehousing procedure.
Earraí de chuid an Aontais a chur faoin nós imeachta stórála custaim i gcomhréir le hAirteagal 237(2) den Chód.
Placing of Union goods under the customs warehousing procedure in accordance with Article 237(2) of the Code.
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.
Faoin nós imeachta stórála custaim, féadfar earraí neamh-Chomhphobail a stóráil in áitreabh nó in aon láthair eile atá údaraithe don nós imeachta sin ag na húdaráis custaim agus faoi mhaoirsiú custaim, dá ngairfear "stórais custaim" anseo feasta.
Under the customs warehousing procedure, non-Community goods may be stored in premises or any other location authorised for that procedure by the customs authorities and under customs supervision, hereinafter referred to as "customs warehouses".
Gan dochar d’fhorálacha Airteagal 91(2), ní bheidh earraí atá faoin nós imeachta stórála sealadaí ach faoi réir na bhfoirmeacha láimhseála sin a ceapadh chun a áirithiú go gcaomhnófaí i riocht neamhathraithe iad gan modhnú ar a gcuma ná ar a saintréithe teicniúla.
Without prejudice to the provisions of Article 91(2), goods under the temporary storage procedure shall be subject only to such forms of handling as are designed to ensure their preservation in an unaltered state without modifying their appearance or technical characteristics.
I gcás nach féidir, ar aon chúis, earraí a chur faoin nós imeachta stórála sealadaí, glacfaidh na húdaráis custaim gan mhoill na bearta uile is gá chun staid na n-earraí a thabhairt chun rialtachta.
Where, for any reason, goods cannot be placed or can no longer be maintained under the temporary storage procedure, the customs authorities shall without delay take all measures necessary to regularise the situation of the goods.
I gcás nach ndearbhófar a mhalairt do nós imeachta custaim, measfar go mbeidh na hearraí neamh-Chomhphobail seo a leanas á ndearbhú le haghaidh an nós imeachta stórála sealadaí ag sealbhóir na n-earraí tráth a dtíolactha do chustam:
Where not otherwise declared for a customs procedure, the following non-Community goods shall be deemed to be declared for the temporary storage procedure by the holder of the goods at the moment of their presentation to customs:
Féadfar earraí Comhphobail a chur faoin nós imeachta stórála custaim nó saorchreasa i gcomhréir leis an reachtaíocht chustaim nó leis an reachtaíocht Chomhphobail lena rialaítear réimsí sonracha, nó d’fhonn leas a bhaint as cinneadh a cheadaíonn aisíocaíocht nó dleachtanna ar allmhairí a mhaitheamh.
Community goods may be placed under the customs warehousing or free-zone procedure in accordance with the customs legislation or Community legislation governing specific fields, or in order to benefit from a decision granting repayment or remission of import duties.
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,
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);
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.
Féadfar earraí Aontais a chur faoin nós imeachta stórála custaim nó saorchreasa i gcomhréir leis an reachtaíocht chustaim nó le reachtaíocht an Aontais lena rialaítear réimsí sonracha, nó d'fhonn leas a bhaint as cinneadh lena cheadaítear aisíocaíocht nó dleacht ar allmhairí a mhaitheamh.
Union goods may be placed under the customs warehousing or free zone procedure in accordance with Union legislation governing specific fields, or in order to benefit from a decision granting repayment or remission of import duty.
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.
Féadfar earraí Aontais a chur faoin nós imeachta stórála custaim nó saorchreasa i gcomhréir leis an reachtaíocht chustaim nó le reachtaíocht an Aontais lena rialaítear réimsí sonracha, nó d'fhonn leas a bhaint as cinneadh lena cheadaítear aisíocaíocht nó dleacht ar allmhairí a mhaitheamh.
Union goods may be placed under the customs warehousing or free zone procedure in accordance with Union legislation governing specific fields, or in order to benefit from a decision granting repayment or remission of import duty.
Earraí de chuid an Aontais a chur faoin nós imeachta stórála custaim dá dtagraítear i gcolún B3 den tábla um cheanglais sonraí i dTeideal I d’Iarscríbhinn B a ghabhann le Rialachán Tarmligthe (AE) 2015/2446 d’fhonn íocaíocht ar aisíocaíochtaí onnmhairiúcháin speisialta a fháil roimh onnmhairiúchán nó roimh mhonaraíocht faoi mhaoirseacht chustaim agus faoi rialú custaim sula ndéantar onnmhairiúchán agus íocaíocht ar aisíocaíochtaí onnmhairiúcháin.
Placing of Union goods under the customs warehousing procedure referred to in column B3 of the data requirements table in Title I of Annex B to Delegated Regulation (EU) 2015/2446 in order to obtain payment of special export refunds prior to exportation or manufacturing under customs supervision and under customs control prior to exportation and payment of export refunds.