Uredba o ratifikaciji Konvencije o centraliziranem carinjenju v zvezi z razporeditvijo nacionalnih stroškov zbiranja, ki se zadržijo, kadar se tradicionalna lastna sredstva dajo na razpolago proračunu EU

Ratificira se Konvencija o centraliziranem carinjenju v zvezi z razporeditvijo nacionalnih stroškov zbiranja, ki se zadržijo, kadar se tradicionalna lastna sredstva dajo na razpolago proračunu EU, podpisana v Bruslju 10. marca 2009.

Konvencija se v izvirniku v slovenskem in angleškem jeziku glasi(*): Sporazum POGODBENICE, države članice Evropske unije so se – OB UPOŠTEVANJU Sklepa Sveta 2007/436/ES, Euratom z dne 7. junija 2007 o sistemu virov lastnih sredstev Evropskih skupnosti (v nadaljnjem besedilu "Sklep"); OB UPOŠTEVANJU Uredbe Sveta (ES, Euratom) št. 1150/2000 z dne 22. maja 2000 o izvajanju navedenega sklepa o lastnih sredstvih (v nadaljnjem besedilu Uredba"); KER lahko centralizirano carinjenje in druge poenostavitve carinskih formalnosti v skladu z Uredbo ES št. 450/2008 Evropskega parlamenta in Sveta z dne 23. aprila 2008 o carinskem zakoniku Skupnosti (v nadaljnjem besedilu "Modernizirani carinski zakonik") prispevajo k zagotovitvi ugodnih pogojev za trgovino; KER enotno dovoljenje, opredeljeno v členu 1(13) Uredbe Komisije (ES) št. 2454/93, zagotavlja enake ugodnosti za obdobje pred začetkom uporabe Moderniziranega carinskega zakonika; OB UPOŠTEVANJU izjave Sveta z dne 25. junija 2007 o razdelitvi stroškov pobiranja dajatev, DDV in statistiki v okviru sistema centraliziranega carinjenja ter izjave Sveta in Komisije z dne 25. junija 2007 o oceni delovanja sistema centraliziranega carinjenja; OB UPOŠTEVANJU členov 17 in 120 Moderniziranega carinskega zakonika, ki določata, da odločbe carinskih organov veljajo na celotnem območju Skupnosti, ter določata dokazno moč rezultatov preverjanj na celotnem ozemlju Skupnosti; OB UPOŠTEVANJU NASLEDNJEGA:

(1)Če je blago prijavljeno za sprostitev v prosti promet v eni državi članici in predloženo carinskemu organu v drugi državi članici, imata obe državi članici upravne stroške pri izvajanju centraliziranega carinjenja, ki je lahko združeno s poenostavitvami carinskih formalnosti. Zato je upravičena delna prerazporeditev stroškov zbiranja, ki se zadržijo, kadar se v skladu z uredbo tradicionalna lastna sredstva dajo na razpolago proračunu EU.

(2)Ta prerazporeditev, ki jo izvede pogodbenica, v kateri se vloži carinska deklaracija, v korist pogodbenice, v kateri se predloži blago, ustreza znesku 50% zadržanih stroškov zbiranja.

(3)Za uspešno izvedbo prerazporeditve stroškov zbiranja je treba sprejeti posebne postopke v obliki konvencije med pogodbenicami.

(4)To konvencijo pogodbenice uporabljajo v skladu s svojimi nacionalnimi zakoni in postopki – DOGOVORILE O NASLEDNJEM: 1. Ta konvencija opredeljuje postopke za prerazporeditev stroškov zbiranja, kadar se lastna sredstva dajo na razpolago proračunu EU, ki jih pogodbenice uporabljajo pri centraliziranem carinjenju v smislu člena 106 Moderniziranega carinskega zakonika za blago, prijavljeno za sprostitev v prosti promet v eni državi članici in predloženo carinskemu organu v drugi državi članici. 2. Postopek iz odstavka 1 se uporablja tudi, če je centralizirano carinjenje združeno s poenostavitvami, določenimi v Moderniziranem carinskem zakoniku. 3. Postopki iz odstavka 1 se uporabljajo tudi za enotno dovoljenje, opredeljeno v členu 1(13) uredbe Komisije (ES) št. 2545/93, pri sprostitvi v prosti promet. V tej konvenciji se uporabljajo naslednje opredelitve pojmov: (a) "dovoljenje" pomeni vsako dovoljenje, ki ga izdajo carinski organi za sprostitev blaga v prosti promet pri carinskem uradu, pristojnem v kraju sedeža imetnika dovoljenja, ne glede na to, pri katerem carinskem uradu je bilo blago predloženo; (b) "carinski organ, ki izda dovoljenje" pomeni carinski organ sodelujoče države članice, ki dovoli sprostitev blaga v prosti promet pri carinskem uradu, pristojnem v kraju sedeža imetnika dovoljenja, ne glede na to, pri katerem carinskem uradu je bilo blago predloženo; (c) "carinski organ, ki pomaga," pomeni carinski organ sodelujoče države članice, ki pomaga carinskemu organu, ki izda dovoljenje, pri nadzoru postopka in prepustitvi blaga; (d) "uvozne dajatve" pomenijo carine, ki se plačajo ob uvozu blaga; (e) "stroški zbiranja" pomenijo zneske, ki jih države članice lahko zadržijo v skladu s členom 2(3) Sklepa ali ustrezno določbo katerega koli naknadnega sklepa, ki bi ga nadomestil. 1. Država članica carinskega organa, ki izda dovoljenje, pošlje državi članici carinskega organa, ki pomaga, po elektronski poti ali, če to ni mogoče, na drug ustrezen način vse ustrezne informacije o znesku stroškov zbiranja, ki jih je treba prerazporediti. 2. Carinski organ, ki pomaga, sporoči carinskemu organu, ki izda dovoljenje: (a) ime in naslov organa, pristojnega za sprejemanje informacij iz odstavka 1; (b) številko bančnega računa, na katerega je treba nakazati znesek stroškov zbiranja, ki jih je treba prerazporediti. 3. Ustrezne informacije iz odstavka 1 so: (a) oznaka dovoljenja; (b) datum knjiženja zneska ugotovljenih lastnih sredstev v skladu s členoma 9 in 10 Uredbe; (c) znesek lastnih sredstev, ki se dajo na razpolago, pri čemer je treba upoštevati morebitno vračilo ali naknadno izterjavo uvoznih dajatev; (d) znesek zadržanih stroškov zbiranja. Država članica carinskega organa, ki izda dovoljenje, mora državi članici carinskega organa, ki pomaga, prerazporediti petdeset odstotkov (50%) zneska zadržanih stroškov zbiranja. 1. Znesek iz člena 4 se izplača v mesecu, v katerem je bil znesek ugotovljenih lastnih sredstev knjižen v skladu s členoma 9 in 10 Uredbe. 2. Od dneva izteka predpisanega roka do dneva plačila se na znesek iz odstavka 1 zaračunavajo zamudne obresti. Obrestna mera zamudnih obresti je obrestna mera, ki jo uporabi Evropska centralna banka za svoje zadnje operacije glavnega refinanciranja, opravljene pred prvim koledarskim dnem zadevnega polletja (referenčna stopnja), plus dve odstotni točki. Za države članice carinskega organa, ki izda dovoljenje, ki ne sodelujejo v tretji stopnji ekonomske in montarne unije, je ta referenčna stopnja enakovredna stopnji, ki jo določi nacionalna centralna banka. V tem primeru se referenčna stopnja, ki velja na prvi koledarski dan zadevnega polletja, uporablja naslednjih šest mesecev. Vsi spori med pogodbenicami v zvezi z razlago ali uporabo te konvencije se, če je mogoče, rešujejo s pogajanji. Če rešitve ni mogoče najti v treh mesecih, lahko zadevne pogodbenice sporazumno določijo mediatorja za razrešitev spora. 1. Depozitar te konvencije je generalni sekretar Sveta Evropske unije. 2. Države članice Evropske unije lahko postanejo pogodbenice te konvencije, ko pri generalnem sekretariatu Sveta Evropske unije deponirajo listino o ratifikaciji, sprejetju, odobritvi ali pristopu po dokončanju notranjih postopkov za sprejetje te konvencije. 3. Ta konvencija začne veljati devetdeset dni po dnevu, ko zadnja država članica podpisnica izjavi, da je dokončala vse notranje postopke za sprejetje te konvencije. Do začetka veljavnosti lahko vsaka država članica, ki je dokončala te postopke, izjavi, da bo v svojih odnosih z državami članicami, ki so dale enako izjavo, uporabljala Konvencijo za določbe, na katere se nanaša ta konvencija. 4. Od dneva začetka uporabe te konvencije med zadevnimi državami članicami določbe te konvencije nadomestijo vse upravne dogovore med državami članicami o prerazporeditvi zneskov stroškov zbiranja v primerih, ki spadajo na področje uporabe te konvencije. 1. Katera koli pogodbenica lahko predlaga spremembo te konvencije, zlasti če ima zaradi uporabe te konvencije velike proračunske izgube. Vsaka predlagana sprememba se pošlje depozitarju iz člena 7, ki jo sporoči drugim pogodbenicam. 2. Pogodbenice sprejmejo spremembe s soglasjem. 3. Spremembe, sprejete v skladu z odstavkom 2, začnejo veljati v skladu s členom 7. Pogodbenice konvencijo pregledajo najpozneje tri leta po začetku uporabe Moderniziranega carinskega zakonika; če je potrebno, se konvencija lahko na podlagi tega pregleda spremeni v skladu s členom 8. 1. Vsaka pogodbenica lahko odpove to konvencijo tako, da o tem uradno obvesti generalnega sekretarja Sveta Evropske unije. 2. Odpoved začne učinkovati devetdeset dni po tem, ko generalni sekretar prejme uradno obvestilo o odpovedi. V potrditev tega so spodaj podpisani pooblaščenci podpisali to konvencijo. Sestavljeno v Bruslju, dne desetega marca leta dva tisoč devet v enem izvirniku v angleškem, bolgarskem, češkem, danskem, estonskem, finskem, francoskem, grškem, irskem, italijanskem, latvijskem, litovskem, madžarskem, malteškem, nemškem, nizozemskem, poljskem, portugalskem, romunskem, slovaškem, slovenskem, španskem in švedskem jeziku, pri čemer so besedila v vseh jezikih enako verodostojna; izvirnik se deponira v arhivu Generalnega sekretariata Sveta Evropske unije. THE CONTRACTING PARTIES, Member States of the European Union: HAVING REGARD to Council Decision No 2007/436/EC, EURATOM of 7 June 2007 on the system of the European Communities' own resources (hereinafter referred to as "the Decision"), CONSIDERING Council Regulation (EC, Euratom) No 1150/2000 of 22 May 2000 implementing the abovementioned Decision on own resources (hereinafter referred to as "the Regulation"), CONSIDERING that centralised clearance, and other simplifications of customs formalities, within the meaning of Regulation (EC) No 450/2008 of the European Parliament and of the Council of 23 April 2008 laying down the Community Customs Code (hereinafter referred to as "the Modernised Customs Code") may help create conditions favourable to trade, CONSIDERING that the Single Authorisation as defined by Article 1(13) of Commission Regulation (EC) No 2454/93 provides the same benefits for the period until the Modernised Customs Code has become applicable, CONSIDERING the Council's statement of 25 June 2007 on the sharing of duty collection costs, on VAT and on statistics under the centralised clearance system and the statement of the Council and the Commission of 25 June 2007 on the evaluation of the functioning of the centralised clearance system, TAKING ACCOUNT of Articles 17 and 120 of the Modernised Customs Code which respectively provide for the recognition of the validity of decisions taken by customs authorities throughout the Community, and stipulate the conclusive force of the results of verifications throughout the territory of the Community, WHEREAS:

(1)The management of centralised clearance, which may be combined with simplifications of customs formalities, where goods are declared for free circulation in a Member State but presented to customs in another Member State implies administrative expenditure in both Member States. That justifies a partial redistribution of the collection costs which are retained when traditional own resources are made available to the Community budget in accordance with the Regulation.

(2)That redistribution, carried out by the Contracting Party where the customs declaration is lodged for the benefit of the Contracting Party where the goods are presented, corresponds to a total of 50% of the retained collection costs.

(3)Smooth implementation of the redistribution of collection costs requires the adoption of specific procedures in the form of a Convention between the Contracting Parties.

(4)This Convention is to be applied by the Contracting Parties in accordance with their national laws and procedures, HAVE AGREED AS FOLLOWS: 1. This Convention defines the procedures for the redistribution of collection costs when own resources are made available to the EU budget, which shall be followed by the Contracting Parties in case of centralised clearance as defined by Article 106 of the Modernised Customs Code, where goods are declared for release for free circulation in a Member State but presented to customs in another Member State. 2. The procedures referred to in paragraph 1 shall also apply when the concept of centralised clearance is combined with simplifications established under the Modernised Customs Code. 3. The procedures referred to in paragraph 1 shall also apply to the Single Authorisation as defined by Article 1(13) of Commission Regulation (EC) No 2454/93, for release for free circulation. For the purposes of this Convention, the following definitions shall apply: (a) "authorisation" means any authorisation issued by the customs authorities which allows the release of goods for free circulation at the customs office responsible for the place where the authorisation holder is established, irrespective of the customs office where the goods are presented; (b) "Authorising Customs Authorities" means the Customs Authorities of the participating Member State which allow the release of the goods for free circulation at the customs office responsible for the place where the authorisation holder is established, irrespective of the customs office where the goods are presented; (c) "Assisting Customs Authorities" means the Customs Authorities of the participating Member State which assist the Authorising Customs Authorities in the supervision of the procedure and the release of the goods; (d) "import duties" means customs duties payable on the importation of goods; (e) "collection costs" means the amounts which the Member States are authorised to retain in accordance with Article 2(3) of the Decision or a corresponding provision of any other subsequent decision which may replace it. 1. The Member State of the Authorising Customs Authorities shall notify the Member State of the Assisting Customs Authorities, by electronic or, where not available, any other appropriate means, of the relevant information concerning the amount of collection costs to be redistributed. 2. The Assisting Customs Authorities shall communicate to the Authorising Customs Authorities: (a) the name and address of the authority competent for receiving the information under paragraph 1; (b) the references of the bank account into which the amount of collection costs to be redistributed shall be paid. 3. The relevant information referred to in paragraph 1 is the following: (a) the identification of the authorisation; (b) the date on which the amount of established own resources is credited in accordance with Articles 9 and 10 of the Regulation; (c) the amount of own resources made available, taking into account possible repayment or post-clearance recovery of import duties; (d) the amount of collection costs retained. The amount of the collection costs to be redistributed by the Member State of the Authorising Customs Authorities to the Member State of the Assisting Customs Authorities shall be equal to fifty per cent (50%) of the amount of the collection costs retained. 1. The payment of the amount referred to in Article 4 shall be made in the month during which the amount of established own resources is credited in accordance with Article 9 and 10 of the Regulation. 2. Interest on arrears shall be charged on the amount referred to in paragraph 1 from the date of expiry of the prescribed period until the date of payment. The rate of interest on arrears shall be the interest rate applied by the European Central Bank to its most recent main refinancing operation carried out before the first calendar day of the half-year in question (the reference rate), plus two percentage points. For a Member State of the Authorising Customs Authorities which is not participating in the third stage of economic and monetary union, the reference rate referred to above shall be the equivalent rate set by its national central bank. In that case, the reference rate in force on the first calendar day of the half-year in question shall apply for the following six months. Any dispute arising between the Contracting Parties in relation to the interpretation or functioning of this Convention shall be resolved as far as possible by negotiation. If no solution is found within three months, the Contracting Parties concerned may by common accord choose a mediator to resolve the dispute. 1. The Secretary-General of the Council of the European Union shall act as depository of this Convention. 2. The Member States of the European Union may become Contracting Parties to this Convention by lodging with the Secretary-General of the Council of the European Union an instrument of ratification, acceptance, approval or accession, once the internal procedures required for the adoption of this Convention have been completed. 3. This Convention shall enter into force ninety days after the last signatory Member State has declared that it has completed all the internal procedures necessary for its adoption. In the meantime, however, any Member State which has completed those procedures may declare that it will apply the Convention in its relations with those Member States which have made the same declaration, with regard to the provisions concerned by this Convention. 4. All administrative arrangements between Member States concerning the redistribution of amounts of collection costs in situations within the scope of this Convention shall be superseded by the provisions of this Convention as from its date of application between the Member States concerned. 1. Amendments to this Convention may be proposed by any Contracting Party, in particular when a Contracting Party faces serious budgetary losses due to the application of this Convention. Any proposed amendment shall be sent to the depositary referred to in Article 7 who shall communicate it to the Contracting Parties. 2. Amendments shall be adopted by common agreement by the Contracting Parties. 3. Amendments adopted in accordance with paragraph 2 shall come into force in accordance with Article 7. This Convention shall be reviewed by the Contracting Parties at the latest three years after the date of application of the Modernised Customs Code and if necessary may be amended on the basis of that review in accordance with Article 8. 1. Any Contracting Party may denounce this Convention by so notifying the Secretary-General of the Council of the European Union. 2. Denunciation shall take effect ninety days after the date of receipt by the Secretary-General of the notification of the denunciation. In witness whereof, the undersigned Plenipotentiaries have hereunto set their hands. Done at Brussels on the tenth day of March in the year two thousand and nine in a single original in the Bulgarian, Czech, Danish, Dutch, English, Estonian, Finnish, French, German, Greek, Hungarian, Irish, Italian, Latvian, Lithuanian, Maltese, Polish, Portuguese, Romanian, Slovak, Slovene, Spanish and Swedish languages, each text being equally authentic, the original being deposited in the archives of the General Secretariat of the Council of the European Union. Podpisniki sporazuma

Republika Slovenija do začetka veljavnosti konvencije v skladu s tretjim odstavkom 7. člena konvencije izjavi, da bo v odnosih z državami članicami, ki so dale enako izjavo, uporabljala konvencijo za določbe, na katere se nanaša ta konvencija.

Za izvajanje konvencije skrbi Ministrstvo za finance – Carinska uprava Republike Slovenije.

Ta uredba začne veljati petnajsti dan po objavi v Uradnem listu Republike Slovenije – Mednarodne pogodbe. Št. 00724-38/2010 Ljubljana, dne 24. junija 2010 EVA 2010-1811-0002 mag. Mitja Gaspari l.r. Minister (*) Besedilo konvencije v bolgarskem, češkem, danskem, estonskem, finskem, francoskem, grškem, irskem, italijanskem, latvijskem, litovskem, madžarskem, malteškem, nemškem, nizozemskem, poljskem, portugalskem, romunskem, slovaškem, španskem in švedskem jeziku je na vpogled v Sektorju za mednarodno pravo v Ministrstvu za zunanje zadeve Republike Slovenije.