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Subject: Processing activities on processor's own account are not covered by this item Подскажите пожалуйста перевод фразы:
Processing activities on processor's own account are not covered by this item.Спасибо! a) This item covers most dispatches and arrivals, i.e. transactions in respect of which:
— ownership is transferred from resident to non-resident, and
— payment or compensation in kind is or will be made.
Note that this also applies to movements between entities belonging to the same enterprise or to the same group of entreprises and
movements to/from central distribution depots, unless no payment or other compensation is made (otherwise they are covered by code
3).
b) Including spare parts and other replacements made against payment.
c) Including financial leasing: the lease instalments are calculated in such a way as to cover all or virtually all of the value of the goods.
risks and rewards of ownership are transferred to the lessee. At the end of the contract the lessee becomes the legal owner of the goods.
d) Return and replacement dispatches of goods originally recorded under items 3 to 9 of column A should be registered under
corresponding items.
e) Processing operations (whether or not under customs supervision) should be recorded under items 4 and 5 of column A. Processing
activities on processor's own account are not covered by this item. They should be registered under item 1 of column A.
f) Repair entails the restoration of goods to their original function. This may involve some rebuilding or enhancements.
g) Operational leasing: leasing contracts other than financial leasing (see note (c)).
h) This item covers goods that are exported/imported with the intention of subsequent re-import/re-export without any change
ownership taking place.
i) The transactions recorded under item 8 of column A involve goods which are not separately invoiced, but for which a single invoice
made covering the total value of the works. Where this is not the case, the transactions should be recorded under item 1.
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