5. Customs Law Implementation Act Amendment - 5Th Zollr-Dg Amendment

Original Language Title: 5. Zollrechts-Durchführungsgesetz-Novelle - 5. ZollR-DG-Novelle

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26 federal law, the customs law implementation law, the financial Penal Code, the law on border control, the Pro-curate Urgesetz and the Hallmarking Act 2000 change (5. Customs law implementation Act Amendment - 5th ZollR-DG Amendment)

The National Council has decided:

Article I

Amending customs law implementation law

The customs law implementation Act, Federal Law Gazette No. 659/1994, amended by Federal Law Gazette I no. 124/2003, is amended as follows:

1 § 4 par. 2 Z 14 is amended as follows:



"14"Inch infringement"any action contrary to the by the customs administration after § 2 Executive customs law, the legislation on excise duties and the export refund right and any omissions of customs or excise tax action and the attempt of such an act or omission."

2. section 4 paragraph 2 following Nos. 15, 16 and 17 shall be added:



"15"Anti-fraud"all measures for the prevention, detection, and prosecution of customs offences." Includes measures to combat fraud in the Customs Administration to the prevention and detection of infringements of the legislation to carry otherwise by the Customs authorities. Responsibilities of other law enforcement authorities remain unaffected.

16 "Preparation" to accept the carriage of properly declared, not prohibited goods in a customs or excise procedures at customs or duty-suspension arrangements or under customs supervision pursuant to article 82 ZK, if on the basis of certain facts is that a behavior is used, that it targets and is suitable to avoid the procedure the goods in question.

"17"Naples II Convention"the Council Act of 18 December 1997 on the elaboration of a Convention on the basis of Article K.3. 3 of the Treaty on European Union, on mutual assistance and cooperation of between customs administrations, OJ EC No. C 24 23 1 1998, p. 01."

3. paragraph 6 ABS. 1:



"(1) tasks of the customs administration are particularly



"- the enforcement of customs law, - the enforcement of the common organisation of the market including the export refunds provided that the Customs authorities are responsible, - enforcement of legislation on excise duties, - the elevation of the old loads contribution, - the execution of the powers conferred under section 9, - enforcement of the prohibitions and restrictions in the sense of § 29 - combating fraud (§ 4 para. 2 Z 15)-intergovernmental assistance (section G), - the completion of the tasks allocated with the aliens Employment Act and labour contract law adjustment Act and § 89 paragraph 3 of the income tax act."

4. in article 6, the following paragraph 3 is inserted after paragraph 2:



"(3) for the purposes of fraud prevention, the Customs authorities have a regular analysis of them in the scope of their activities to the attention received data to perform, to restrict the customs controls on those measures which are necessary in order to ensure compliance with the customs law and the customs supervision (section C)."

5. Article 7 together with heading is as follows:



"Data discovery, reporting obligations



§ 7 (1) as far as it is necessary for the fulfilment of their statutory functions, the Customs authorities may determine personal data and process that are within its competence either due to legal obligations or voluntarily given to them or otherwise won at enforcement of customs law and carrying out their duties.

(2) the determination of personal data according to the paragraph 3, 4 and 5 lit. c is to maintain the principle of proportionality to the occasion and the aspired success. To the Customs authorities and the Customs authorities have



a) of several target-oriented action powers to select those that expected to be least affected stakeholders;

(b) care to take, whether the measure is aimed against a bystanders or those, from which emanated the danger of a financial offence or which attributable to it;

(c) careful to take, that is the aspired success in a reasonable proportion to the intended financial misdeeds;

(d) during the exercise of powers of paragraphs 3 and 4 on the protection of the rights and legitimate interests take the concerned account;

(e) the exercise of powers of paragraphs 3 and 4 to stop as soon as the aspired success has been achieved or is that he can not be reached in this way.

(3) the Customs authorities are empowered to determine personal information certain individuals or movements, if this is necessary according to the situation of each individual case, taking into account the principle of proportionality (para. 2) if otherwise preventing the Customs infringement jeopardised or would significantly complicated by observing (observation) already during the preparation of a Customs infringement. To prevent a judicially punishable offence of financial FinStrG to article 38, paragraph 1, the Customs authorities, in cooperation with the Federal Ministry of the Interior, to use technical AIDS to the bearing of means of transport.

(4) in addition, obtaining information without indication of an official character and the existing tax law obligations and the observation is allowed, if otherwise uncovering endangered or significantly would be difficult FinStrG of financial offences according to article 38, paragraph 1.

(5) to the exercise of customs supervision in the cross-border movement of goods of personal data with image recording devices may be



a) on cross-border roads at the border in terms of means of transport;

(b) on the Office locations of Customs offices, in transport facilities (airports, railway stations, ship berths) and handling facilities, where there is reason to believe, that goods are available, which are subject to customs supervision, in terms of means of transport, persons and goods;

(c) outside of the above localities in terms of means of transport, goods and the public behavior of persons only if the legal requirements for an observation are given according to paragraph 4.

An image storage beyond the 48-hour period allowed only when a customs offence is suspected and a procedure will be opened. The data is to delete as soon as they are no longer needed for purposes of fraud including criminal prosecution. A store may be at the most until the final conclusion of the proceedings. In the cases he lit. a and b is the use of image recording devices before in such a way to announce that it is known an as wide circle of potential interested parties.

(6) the Customs authorities shall be entitled, by the operators of public communications services and universal services (sections 3 and 4 of the Telecommunications Act 2003 TKG 2003, Federal Law Gazette I no. 70/2003), the public telephone services in accordance with § 3 Z 16 TKG 2003 provide to request information about name, address and subscriber number, if you need this data as a key prerequisite for the fulfilment of the tasks entrusted to them under this Federal Act. The requested Party is obliged to provide this information without delay."

6. the heading to § 8 is eliminated and section 8 is:





8. (1) the Customs authorities have them in the scope of their activities to the attention data of type, quality, quantity, value, origin came to announce the origin and destination of goods, as well as of the persons directly or indirectly involved in the relevant goods by virtue:



1 as far as the data for a such tracking is required for the prosecution of violations of legislation on the import, export and transit of goods or on the use of imported goods in the area of competent authorities, the authorities or other bodies, the permits, certificates or other documents prescribed in the customs procedures have issued 2 or whose exhibition would have been responsible, as far as the data shed light on the attraction or the absence of the document in the customs procedures , 3. the authorities or other institutions that are responsible in other areas managed by the Customs authorities for charges, refunds, subsidies or other services in the area of agricultural market organisations, as far as the data for the performance of duties of such authorities or bodies required are, if the recipients of the data; get it otherwise not, not with sufficient reliability, or only at disproportionately higher effort the notification can be also automatically.

(2) if the obligation to ward off dangerous attacks results according to § 16 of the Security Police Act in the framework of the obligations of the customs bodies for the prevention of customs offences, the competent bodies of the public security service are immediately informed. section 84 of the code of criminal procedure shall remain unaffected.


(3) the Federal Minister of finance is authorized to disclose information if they allow any conclusions on affected parties, precludes any legal obligation of secrecy, and the fulfilment of other tasks of the Federal Ministry of finance is not affected by the activity available to the Customs authorities by the documents at the request of.

(4) the right of access by affected varies according to § 26 of the data protection act-DSG 2000, Federal Law Gazette I no. 165/1999.

(5) would in cases where the authority has processed no data of the applicant or the knowledge of the person concerned to the existence or content of the record, Nos. 4 and 5 of the DSG endanger the fight against fraud in terms of § 26 para 2 or substantially more difficult, has to be the information: "not data subject to the obligation to supply information were used." The admissibility of this procedure is subject to supervision by the data protection Commission according to § 30 para 3 DSG and special appeal to the data protection Commission pursuant to § 31 para 4 DSG.

(6) in those cases where the authorities about the data of the person concerned fully or only to the extent shall provide information in which no facts referred to in paragraph 2 is, has to end the inquiry with the phrase: "Moreover not data subject to the obligation to supply information were used." Par. 2, last sentence is applicable."

7 § 14 para 4 is eliminated upon expiration of the April 30, 2004.

8. the section 15 together with the heading "Customs station" is eliminated upon expiration of the April 30, 2004.

9 § 15a is renamed to section 15.

10. after section 15 the following article 15a is inserted:





section 15a. During the period of transition periods relating to the tobacco tax, for the intervener 1 May 2004 the European Union new Member States have been granted, the organs of public security are authorised in monitoring the border towards these States notifications under section 29a, paragraph 3 of the tobacco tax Act 1995 in the version of Federal Law Gazette. I no. 124 / 2003 to accept. Suspicion of non-compliance with this provision's security agencies in danger in delay are authorised to make seizures, immediately advise the nearest customs office is to communicate; they apply as organs of the competent Customs Office."

11 paragraph 16 paragraph 3:



"(3) to exercise the customs supervision and official supervision within the meaning of the excise laws also controls outside of the Office by Customs offices are by the authorities of the Customs offices perform."

12. after article 17 inserted following §§ 17a to 17 c and heading:





§ 17a. (1) a customs supervision can be also arranged and conducted with regard to



1 persons, due to certain facts to assume is that they prepare a Customs infringement in the application area, commit or have committed or are involved in, 2. the justified cause to believe give places where warehouse may be set up, that they serve operations that run counter to the tasks to be underway by the Customs authorities, 3. goods movements, tells which can serve operations , represent the Customs infringements, 4. means of transport, where there are reasonable grounds to believe is that they are used for operations, represent the Customs infringements.

A customs supervision in the sense of this provision may be only arranged and performed, if it to customs infringements (§ 4 para. 2 Z 14) is.

(2) the transport of traffic-restricted or prohibited goods from or by the Federal territory (controlled delivery within the meaning of section 71 of the Federal Act on judicial cooperation in criminal matters with the Member States of the European Union - EU-JZG) is released for allowed, unless he is granted EU-JZG pursuant to § 72 of the competent public prosecutor's Office after consultation with the Customs authorities. Moreover, distance is possible measures to prevent of individual customs infringements, if there is reason to believe that this criminal customs offences in connection with the inputs, export, and transit can be elucidated. Prerequisite is, that this is no danger for life and health third parties and provision is made, cover damage arising from the Act entirely. While the shipment can be intercepted and released to the obligation to return, that their original content remains intact, removed or replaced wholly or in part. Conditions necessary for the implementation of a controlled delivery in the sense of this paragraph by Customs authorities are, that an order of the competent authority and caused no additional risk for the collection of duties.

Monitoring of cross-border cash transport



§ 17 b. (1) In the framework of General measures of customs control are subject to customs supervision also cash and this equals means of payment which are transported into, through or from the area of application. Equivalent means of payment are bearer securities as well as gold and other precious metals.

(2) upon request of the Customs authorities, persons to provide information have, whether cash or equivalent means of payment in the value of 15,000 euros or more are carried. In this case is also about their origin, to provide information to the beneficial owner and their intended use on request.



§ 17c. (1) if certain facts that suggest that spent the cash or equivalent means of payment for the purpose of money laundering, the Customs authorities at the imminent danger are empowered to ensure the cash or the means of payment for the time being. By ensuring they have to report to the competent public prosecutor's Office without delay. This explains that the criteria of a seizure para 1 not exist StPO or an injunction according to §§ 98 para 2 and 143 according to § 144 StPO, ensuring is immediately to repeal. In addition, ensuring temporary override occurs if six months have passed since their adoption, or as soon as the Court has adjudicated on an application for seizure or injunction.

(2) in connection with the implementation of the control of cash or equivalent means of payment which are transported into, through or from the area of application, the Customs authorities may collect personal data, process, and use. The Customs authorities have to the competent law enforcement agency and to share this data money laundering hotlines, insofar as this is necessary for the fulfilment of their statutory tasks."

13. in paragraph 29, they are replaced para 3 and 4 with the following paragraph 3:



"(3) in the case of paragraph 2, the relevant competent authority is to notify immediately. The concerned Customs authorities and customs authorities are empowered to implement the measures to the evidence and the investigation of the case dealt necessary and no respite, as well as to seize the merchandise at the imminent danger. Article 26, paragraph 3 and 4 shall apply. Further legal provisions about the powers of customs authorities in the prosecution of contraventions of prohibitions and restrictions on the movement of goods remain unaffected."

14 paragraph 24 para 3:



"(3) can the exporter or vendor of the goods in question not demonstrate meeting to the requirements for the application of the preferential tariff measures the Customs authorities for a review to test preference documents or supplier's declarations as proof of preference or the supplier's declaration is considered wrongly granted or issued. This decision should be noted."

15 the second half-sentence of the third movement is in § 45 para 3:



"These proclamations of the municipality are to impose at all customs offices during opening hours for free public inspection."

16 section 72, paragraph 3 and paragraph 5 and paragraph 4 is renamed to paragraph 3.

17. the heading of section G is:



"SUBPART G

International customs cooperation and international assistance"

18. the sections 109 to 116 with headings are:



"Under section 1

Discovery help

Scope of application



109. (1) the Customs authorities are entitled to request foreign customs authorities for assistance in execution of the tasks entrusted to them, in particular the fight against fraud, and to provide them with assistance



1. due to directly applicable EC regulations or 2nd due to international commitments or 3rd at reciprocity according to the provisions of this subsection.

Foreign customs authorities are the European Commission, if they become involved in enforcement of Community law relating to customs or Verbrauchsteuerangelegenheiten, as well as the Secretary General by the agreement on the establishment of a Council for cooperation in the field of Customs (BGBl. No. 165/1955) assimilated to established international organization. Those foreign tax administrations are considered foreign customs authorities for purposes of this section further, understand the Verbrauchsteuerangelegenheiten.

The performance of assistance can be made according to the provisions of § 111 paragraph 4 even without request (spontaneous release).


(2) arrests, house searches and searches of the person are exempt from the assistance. The seizure of evidence is allowed, however the seized against level may be only in accordance with section 112 paragraph 4 which sent foreign customs authority.

(3) the performance and the obtaining of legal assistance after the extradition and mutual legal assistance Act, Federal Law Gazette No. 529/1979, or according to intergovernmental agreements remain unaffected.

Jurisdiction



110. the authority responsible for the performance of mutual assistance is the Federal Minister of finance. In addition are subordinate customs authorities for the performance of assistance on request or spontaneously responsible



1 against peer authorities of neighbouring countries with adjacent local jurisdictions, 2nd at the imminent danger, 3rd on authorization of the Federal Minister of finance in exceptional cases.

In the cases of the Nos. 2 and 3, release to make the Federal Minister of finance is immediately.

Request for assistance, spontaneous administrative assistance



111. (1) a request to a foreign customs service should be done only, if possible domestic measures to establish the relevant facts are not sufficient.

(2) in a request to a foreign customs service is when not could be granted a similar request of this authority, pointing to the absence of reciprocity.

(3) If a foreign customs authority on the occasion of the granting of assistance conditions relating to the disclosure restrictions or in respect of formalities in obtaining evidence, these are so to comply.

(4) without request messages may be made on



1. new or especially dangerous methods to commit breaches of customs or excise duty legislation;

2. hide in the means of transport or containers;

3. forgery or counterfeiting of documents used in customs procedures, stamps and identity signs;

4. offences that endanger interests of the Republic of Austria with regard to their economic, humanitarian, social or political importance, especially about offences relating to narcotics, weapons, shooting and explosives, hazardous waste or art and cultural heritage.

Execution of requests for mutual assistance



112. (1) may only be granted assistance foreign customs authorities as far as this public order or other essential interests of in Austria, as well as sensitive interests of secrecy, in particular of trade, industrial, commercial or professional secrecy, are not violated. The fact that data automatically have been processed, as well as the tax legal obligation of secrecy (§ 48a BAO) do not preclude the performance of mutual assistance.

(2) a foreign customs assistance may be granted only if guarantees, that



1. the foreign customs authority the personal data communicated by way of administrative assistance (§ 4 Z 1 of the DSG) only such persons, authorities or courts that the procedures for mutual assistance should be granted, or other proceedings related to this procedure in the immediate context is involved, make available and keep the secret unless, of course, that the Federal Minister of finance consents to the disclosure for purposes of proceedings , whose implementation in connection with offences necessary and in terms of the economic, humanitarian, social or political importance in the interests of the Republic of Austria; located

2. the foreign customs authority correspond to a similar Austrian request and any on the granting of mutual assistance under conditions; note 3. the costs arising from performance of mutual assistance for expert or authority organs delegated on request of foreign customs authority as witnesses or experts in other countries replaced the foreign customs authority.

(3) Furthermore it must be ensured that the foreign customs authority immediately deletes the personal data communicated, if



1. the inaccuracy of the data results, 2. informs the transmitting authority that the data have been illegally obtained or transmitted or 3 the data are no longer needed for the administrative tasks relevant for submitting, it is because that is the express authorization to use the data for other purposes.

Also must be ensured that the foreign customs authority in the case of a request for an Austrian customs authority gives information about any use of the affected data.

(4) items can be sent if it is ensured that existing rights remain unaffected on them and they will be returned as soon as possible. Instruments, certificates, documents, official communications and other documents should primarily copy in certified form shall be; as far as possible, the transmission in electronic form can be done. Items übersendeter to return can be omitted if they are no longer needed.

(5) the independent carry out surveys and procedural acts by organs of foreign customs authorities in the field of application is not permitted. The Federal Minister of finance can participation in surveys and procedural steps the organs of the customs administration of the requesting State to secure mutual however as well as people involved and their lawyers attendance at mutual assistance actions allow organs of foreign customs administrations and others in the process, if this is necessary for the proper execution of the request. These individuals can participate in the process through position of requests or questions.

Procedure on administrative assistance



113. (1) for the performance of the assistance apply necessary measures concerning the levying of duties and the prevention, investigation and combating of customs offences the provisions of customs law, in matters of persecution and punishment of customs offences, the provisions for the administrative financial criminal.

(2) a request to comply with a specific procedure deviating from Austrian procedural law may be granted if this is compatible with the principles of Austrian procedural law.

(3) a person involved in the process has its habitual residence or habitual abode in the application area, she is so before receipt of assistance, except that the intended Exchange of information the public concerns accessible conditions or circumstances or is located in the economic, humanitarian, social or political importance of assistance on behalf of the Republic of Austria or their purpose through the hearing in question would be.

(4) the assistance traffic can be done also in electronic form.

Subsection 2

Special forms of customs cooperation

Intervention on foreign territory



114. (1) as far as it is according to international law, customs authorities in foreign countries and foreign customs authorities in Austria can intervene to fulfil their tasks within the framework of the fight against of fraud. The conditions for such an action, in particular the cases of a cross-border observation or hot pursuit, align themselves equally to national and international legislation.

(2) the actions of customs authorities abroad, so far as it does not occur under a mandate of the European Commission, is attributable to the Customs Office to which they are annexed, allocated or under. The actions of organs of public security is attributable to the Customs Office, from its scope, the limit was exceeded.

(3) interference in rights concerned may only be used by Customs authorities abroad if they are allowed under Austrian law as well as under the law of the State in which the Customs authorities intervene.

(4) the Customs authorities may set any acts abroad, contrary to the orders of a competent foreign authority.

Intervention of organs of foreign customs administrations in the Federal territory



section 114a. (1) the bodies of foreign customs administrations may intervene in the Federal territory, insofar as this is provided for under international law.

(2) the priority to give; the boards of mutual assistance (§ 113) is compared to the intervention by foreign institutions in the Federal territory If international law does not preclude the Customs authorities have point out to work, that of organs of foreign customs administrations can intervene only takes place if a task care by a customs authority of the thing is after or because of danger in delay not taken into consideration.

(3) in the case of the intervention of organs of foreign customs administrations according to para 1, carrying, possession, import and export their service weapons are the provisions of the Firearms Act and the war material act not to apply on it.

(4) for the intervention of the foreign institutions, additional arrangements can be made by the competent domestic authorities.

Other forms of customs cooperation




§ 115. (1) the national conditions and on behalf of the competent authority may be waived entirely or for the time being in the framework of criminal investigations relating to extraditable offences, the assertion of tax claims in accordance with the applicable Community law and on the law enforcement, if to assume is that the setting of tax and law enforcement abroad is carried out (cross-border controlled delivery).

(2) the implementation of controlled deliveries to Member States of the European Union addressed under article 22 of the Naples II Convention in conjunction with § 17a para 2. third countries is Article 17a, paragraph 2 in accordance with international agreements applicable.

(3) in the case of carrying out cross-border observations is compared with the Member States of the European Union pursuant to article 21 of the Naples II Convention in conjunction with § 7 para 3 proceed. Towards third countries § 7 para 3 is, if not international agreements provide for a specific regime, applicable with the proviso that an observation at the domestic or foreign border crossing or in the proximity of the border may be started or finished.

(4) If, II Convention, is allowed according to international agreements in particular pursuant to article 23 of the Naples customs authorities can obtain under the conditions of § 7 para 4 information without reference to an official character outside of the application.

(5) members of foreign customs administrations, which are active in the field of application for special reasons temporarily to the elucidation of specific offences that require a transnational simultaneous and coordinated approach, are entitled to obtain information to the Customs authorities in the country for this purpose. An active activity in the context of a division of labor behavior may be exercised only to the extent, as no record of regulatory command and independently carried out coercive power. If concrete joint investigation teams should be established by Customs administrations of Member States of the European Union, article 24 of Naples is to apply II Convention. This shall not affect the provisions on the formation of joint investigation teams to conduct joint investigations according to sections 60 to 62 of the EU-JZG.

(6) if are members of foreign customs administrations as liaison officers in the field of application, article 6 of the Naples set, their tasks and powers in so far as they belong to the customs administrations of other Member States of the European Union II Convention. Members of the customs administrations of third countries may be only support, unless that special arrangements be made in the framework of a bilateral agreement.

(7) the authority responsible for the approval of measures referred to in this article is the Federal Minister of finance.

Posting of liaison officers, cooperation agreement



section 115a. (1) to intensify the international customs co-operation in the interest of combating fraud, the Federal Minister of finance liaison officers abroad can send. This will be especially by the extent of the licit and illicit movement of goods between the area and the region, the liaison officer should be worked depend on. The agreement is to establish before posting a liaison officer with the Federal Minister for Foreign Affairs.

(2) by agreement with the Federal Ministry of the Interior or the customs administration of another Member State of the European Union, you can specify that a liaison officer posted in a particular country for both administrations will work. The Federal Minister of finance is authorized to the conclusion of such agreement.

Special legal protection



The articles 85a apply section 116 (1) complaints of persons who claim to have been injured, the intervention of the Customs authorities abroad in their rights to 85f with the proviso, that the Customs Office is jurisdiction from its scope, the Customs authorities have crossed the border.

(2) the Customs offices also take complaints of persons who claim to be injured, if not according to international agreements is another appeal by the activity of organs of foreign customs administrations in the Federal territory in their rights.

(3) are attributable to the intervention of organs of foreign customs administrations, against which the appeal, otherwise any authority, so an attribution to the Customs Office in Vienna will be held in the scope of the complaint. The same applies to the assertion of claims for damages against the Federal Government.

(4) the complainant may rely to the subsection 1 or 2 does not to foreign law in a complaint."

19. in paragraph 120, the following paragraph 1 is inserted k:



"(1k) § 6 para 1, § 8, § 14 I 26/2004 No. 1 and 2, § 15a paragraph and § 120 paragraph 8 in the version of Federal Law Gazette 1 May 2004 into force, subsection § 115 2 and 3 at the time into force where the Naples II Convention enters into force." The repeal of section 14 para 4, 15, 72 para. 3 and 5 in the version of Federal Law Gazette I is no. 124/2003 upon expiration of the April 30, 2004 in force."

20. in paragraph 120, 8 the following paragraph is inserted:



'(8) references in other federal legislation, the Customs guard, customs guard institutions or facilities of the Customs guard shall apply the customs administration as references on the customs administration, customs authorities or institutions. This is true but not for:



"- Federal Ministry of law amendment 2003 - § 123 para 2a KFG, - article 10, paragraph 1 Z 4 container Safety Act, section 29 Federal road toll Act, - guard staff assistance Act, BGBl. No. 177/1992, - federal staff representation Act."

Article II

Change of financial criminal law

The financial criminal law, BGBl. No. 129/1958, amended by Federal Law Gazette I no. 124/2003, is amended as follows:

1. According to Article 48a the following section is inserted 48 b together with heading:



"Violation of information disclosure in cash transport



§ 48 b. (1) the violation of the obligation to supply information on the cash market are guilty, whoever intentionally or negligently inaccurate or incomplete information during customs supervision of transport of cash.

(2) the fact is punishable by fine, whose Höchstmaß 5,000 EUR 10,000 euro, for negligent inspection in deliberate Commission."



2. in article 146, paragraph 1 the citation "sections 33, 35, 37, 44 and 46" takes place the citation "sections 35, 37, 44 and 46".

3. in section 265 is inserted after paragraph 1 d as paragraph 1e:



"(1e) § 48 b and § 146 paragraph 1 as amended by Federal Law Gazette I no. 26/2004 1 May 2004 into force."

Article III

Amendment to the border control Act

The border control Act, Federal Law Gazette No. 435/1996, as last amended by Federal Law Gazette I no. 98/2001, is amended as follows:

1 article 9 paragraphs 3, 4 and 5 shall be repealed; Paragraphs 6 and 7 are renamed to paragraphs 3 and 4 as amended by Federal Law Gazette I no. 26/2004.

2 1 the following paragraph is added to b in section 18:



"(1B) expiry of 30 April 2004 shall enter into force the repeal of article 9, paragraphs 3, 4 and 5."

Article IV

Change of Pro-curate urgesetzes

The Pro curate Urgesetz, Gazette No. 172/1945, as last amended by Federal Law Gazette I no. 61/2001, is amended as follows:

1. in the section 3, paragraph 1 the phrase occurs in the place of the word "and the main customs offices" "as well as the Customs Office in Vienna for the provinces of Vienna, lower Austria and Burgenland, the Zollamt Klagenfurt of the Austrian State of Carinthia, the Zollamt Linz for the Federal Province of Upper Austria, the Zollamt Salzburg for the Federal State of Salzburg, the Customs Office in Graz for the Federal Province of Styria, the Zollamt Innsbruck for the Tyrol and the Zollamt Feldkirch for the Federal Province of Vorarlberg".

2. in article 14, the following paragraph 5 is inserted:



"(5) section 3 para 1 as amended by Federal Law Gazette I no. 26/2004 1 May 2004 into force.

Article V

Amending the Hallmarking Act of 2000

The Hallmarking Act 2000, Federal Law Gazette I no. 24/2001, is amended as follows:

1. in section 20 para 4 2. set the phrase "the HZA of finance country office, in" by the phrase "the Customs Office referred to in paragraph 9, in whose jurisdiction" replaced.

2. in section 20 para 4 3rd movement and in article 20, paragraph 5, the word 'Hauptzollamt' is replaced by the word "Customs".

The following paragraph 9 is added to § 3. 20:



"(9) for the collection of emissions are responsible



"1. the Customs Office in Vienna for the provinces of Vienna, lower Austria and Burgenland, 2. the Zollamt Linz for the Federal Province of Upper Austria, 3. the Zollamt Salzburg for the Federal State of Salzburg, 4. the Customs Office in Graz for the Federal Province of Styria, 5. the Zollamt Klagenfurt for the Federal State of Carinthia, 6 the Zollamt Innsbruck for the Federal State of Tyrol, 7 the Zollamt Feldkirch for the Federal Province of Vorarlberg."

4. in article 21, paragraph 1 Z 1, the word "Main customs offices" is replaced by the phrase "Customs offices Vienna, Linz, Salzburg and Graz".

5. in article 21, paragraph 1, no. 2 is replaced by the phrase "Technical research institution of tax management of Federal (TUA)" the phrase "the Division of financial land for Vienna, lower Austria and Burgenland".


6. in article 21, paragraph 2, the phrase is "of the respective main customs office assigned over financial Landesdirektion" is replaced by the phrase "of the competent Customs Office".

7 section 33 is called article 33, paragraph 1. The following paragraph 2 is added:

,,(2) section 20 para 4, 5 and 9 and § 21 as amended by Federal Law Gazette I no. 26/2004 1 May 2004 into force. "

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