Gaois

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19 results

  1. TRADE|tariff policy|customs tariff

    #618088

    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 | Zolltarif
    de
    Comment "XREF: preferential customs duty = Präferenzzoll"
    customs duty | tariff | customs duties | customs duties on imports and exports
    en
    Definition tax levied on goods as they cross national borders Reference "Britannica > 'tariff' (25.10.2023)"
    Comment "Such taxes are usually imposed by the importing country, but they can also be applied to exports.1***The terms 'customs duty' and 'tariff' denote a tax levied on goods when they cross a border and should be distinguished from the term 'customs tariff', which refers to the overall system established by a country or customs union that generally comprises the nomenclature (classification of goods), codes set out in the classification table, duty rates which apply to each class of goods, and any other relevant rules.2"
    droit de douane
    fr
    Definition taxe qui doit être acquittée à un État lors du passage de marchandises à sa frontière Reference "Conseil-FR, d'après: - Site du JDN, article du 1.12.2022 par Ingrid Pilard, «Droit de douane: définition, seuil de franchise, calcul» (6.11.2023) - Site de la bdc* > Articles et outils > Boîte à outils > Gabarits téléchargeables > Glossaire > Droit de douane (6.11.2023)"
  2. TRADE|tariff policy · TRADE|international trade

    #623842

    IATE #1253462
    dleacht ad valorem Reference "Rialachán (AE) Uimh. 510/2014 lena leagtar síos na socruithe trádála is infheidhme maidir le hearraí áirithe ar toradh ar phróiseáil táirgí talmhaíochta iad agus lena n-aisghairtear Rialachán (CE) Uimh. 1216/2009 ón gComhairle agus Rialachán (CE) Uimh. 614/2009 ón gComhairle, CELEX:32014R0510/GA ;Faomhadh an téarma seo mar chuid de Thionscadal Lex"
    ga
    Definition an pháirt den dleacht allmhairiúcháin arna sloinneadh mar ráta céatadáin den luach custaim Reference "Rialachán (AE) Uimh. 510/2014 lena leagtar síos na socruithe trádála is infheidhme maidir le hearraí áirithe ar toradh ar phróiseáil táirgí talmhaíochta iad agus lena n-aisghairtear Rialachán (CE) Uimh. 1216/2009 ón gComhairle agus Rialachán (CE) Uimh. 614/2009 ón gComhairle, CELEX:32014R0510/GA"
    Wertzoll
    de
    ad valorem duty | ad valorem customs duty
    en
    Definition customs duty based on the value of the goods.Such duty is a fixed percentage of the foreign or domestic valuation of imported goods It is used in contradistinction to specific duty. Reference Haensch/Haberkamp, Dict. Agriculture
    droit ad valorem
    fr
  3. TRADE|trade policy · TRADE|tariff policy · TRADE|international trade|international trade · AGRICULTURE, FORESTRY AND FISHERIES

    #608976

    IATE #841733
    dleacht chustaim ad valorem Reference Foclóir Staidéir Ghnó ;Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Wertzoll
    de
    ad valorem customs duty | ad valorem duty | ad valorem tax
    en
    Comment CONTEXT: GATT
    droit de douane ad valorem | droit ad valorem | taxe 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]"
  9. TRADE|tariff policy|tariff policy · FINANCE|taxation

    #631359

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

    #601806

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

    #609656

    IATE #847147
    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"
    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"
    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 of customs duties | drawback custom duty | duty drawback
    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 ]"
  12. TRADE|tariff policy

    #609654

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

    #638217

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

    #624464

    IATE #1263395
    taraif an náisiúin barrfhabhair Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    taraif NBF Reference Téarmeolaithe de chuid an Choimisiúin Eorpaigh a chinn an téarma seo
    ga
    ráta dleachta custaim an náisiúin barrfhabhair 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"
    ga
    ráta NBF Reference "Rialachán (AE) Uimh. 20/2013 ó Pharlaimint na hEorpa agus ón gComhairle an 15 Eanáir 2013 lena gcuirtear chun feidhme clásal coimirce déthaobhach agus sásra cobhsaíochta do bhananaí an Chomhaontaithe lena mbunaítear Comhlachas idir an tAontas Eorpach agus a Bhallstáit, ar thaobh amháin, agus Meiriceá Láir ar an taobh eile"
    ga
    Meistbegünstigungstarif | Meistbegünstigungszollsatz
    de
    most-favoured-nation tariff | MFN tariff | MFN rate | most favoured nation rate | MFN customs duty rate | most favoured nation customs duty rate
    en
    Definition normal non-discriminatory tariff charged on imports (excludes preferential tariffs under free trade agreements and other schemes or tariffs charged inside quotas) Reference "WTO glossary > MFN (most-favoured-nation) tariff, http://www.wto.org/english/thewto_e/glossary_e/glossary_e.htm [24.4.2012]"
    tarif de la nation la plus favorisée | droit NPF | taux appliqué aux parties contractantes bénéficiant du traitement de la nation la plus favorisée | taux applicable à la nation la plus favorisée
    fr
    Definition droit normal non discriminatoire appliqué aux produits importés (à l'exclusion des droits préférentiels appliqués dans le cadre d'accords de libre-échange et d'autres arrangements ou des droits appliqués dans les limites d'un contingent) Reference "Glossaire de l'OMC, http://www.wto.org/french/thewto_f/glossary_f/glossary_f.htm [6.3.2012]"