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- ceannteideal taraife Tagairt Rialachán (AE) Uimh. 978/2012 lena gcuirtear i bhfeidhm scéim um fhabhair tharaife ghinearálaithe agus lena n-aisghairtear Rialachán (CE) Uimh. 732/2008 ón gComhairle, CELEX:32012R0978/GA ; Faomhadh an téarma seo mar chuid de Thionscadal Lex
- ga
- Comhthéacs 'Cuid thar a bheith tábhachtach d'obair taraife na Saotharlainne Stáit is ea comhairle a thabhairt do na Coimisinéirí Ioncaim maidir le gnéithe ceimiceacha den aicmiú. Freastalaíonn baill foirne ar chruinnithe de chuid Coistí Teicniúla an Aontais Eorpaigh agus an Eagraíocht Chustaim Dhomhanda measann na coistí seo fadhbanna a thagann chun cinn maidir le léamh ceannteideal taraife agus athruithe a bhaineann leis an taraif. Chomh maith leis sin, déanann siad cinneadh maidir le haicmiú táirgí, áit a bhfuil tuairimí éagsúla i measc na mballstát.' Tagairt Tuarascáil Bhliantúil 2004', http://www.statelab.ie/PDF/TuaBhlian2004.pdf [29.7.2015]
- tariff heading
- en
- Sainmhíniú tariff line identified by a four-digit code Tagairt COM-EN, based on: World Customs Organization > Frequently Asked Questions (FAQ) > Harmonized System > 9. Can you give me some guidance on the structure and the length of the HS code?, http://www.wcoomd.org/en/faq/harmonized_system_faq.aspx#q9 [16.12.2015]
- Nóta The Harmonized Commodity Description and Coding System (Harmonized System) provides a logical structure within which over 1,200 headings are grouped in 96 chapters, the latter being themselves arranged in 21 sections. Each heading is identified by a four-digit code, the first two digits of which indicate the chapter wherein the heading appears, while the latter two indicate the position of the heading in the chapter. Thus, heading 10.01 (“wheat and meslin”) is the first heading of Chapter 10, which, in its entirety, covers “cereals”. In addition, most of the headings are subdivided into two or more 1-dash subheadings which, where necessary, are further subdivided into two or more 2-dash subheadings and which are identified by a 6-digit code (HS code). The Combined Nomenclature further subdivides the 2-dash subheadings of the Harmonized System into further subheadings identified by an 8-digit code. For the application of the Common Customs Tariff, these 8-digit subheadings may be further subdivided. See also: - tariff line [ IATE:784961 ] - tariff subheading [ IATE:842737 ] - subdivision [ IATE:1080907 ]