26. Federal Law, amending the Customs Law Implementing Act, the Financial Criminal Law, the Border Control Act, the Procuration Act and the Puncting Act 2000 (5. Customs law-Implementing law-Novelle-5. Customs R-DG-Novelle)

The National Council has decided:

Article I

Amendment of the Customs Law-Implementing Act

The Customs Law Implementing Act, BGBl. N ° 659/1994, as last amended by the Federal Law BGBl. N ° 124/2003, shall be amended as follows:

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

" 14.		"customs infringement" means any action contrary to the customs rules to be enforced by the customs authorities pursuant to § 2, the excise duty and the export refund rights and any ominous duty of a customs or excise duty and the attempt to act or omission of such action. "

2. In § 4 (2), the following Z 15, 16 and 17 are added:

" 15.		"fight against fraud" means all measures to prevent, detect and prosecutable customs offences. In order to combat fraud, the customs administration also includes measures to prevent and detect infringements of the laws otherwise to be implemented by the customs authorities. The powers of other authorities to pursue criminal proceedings shall remain unaffected.
16.		'preparation' means the carriage of correctly declared non-prohibited goods in an customs or excise duty procedure under customs or tax suspension or under customs supervision under Article 82 of the ZK if, on the basis of certain facts, is to adopt a behaviour which is aimed at evading the goods concerned and is likely to evade the goods concerned.
17.		"Naples II Convention" means the act of the Council of 18 December 1997 on the elaboration of a Convention on the basis of Article K.3 of the Treaty on European Union on mutual assistance and cooperation between customs administrations, OJ L 327, 18.12.1997, p. EC No OJ No C 24, 23. 1. 1998, p. 01. "

3. § 6 (1) reads:

" (1) duties of the customs administration are in particular:

-					the enforcement of customs legislation;
-					the enforcement of the common organisation of the market organisation, including export refunds, to the extent that the customs authorities are responsible,
-					the enforcement of excise duty rules;
-					the collection of the contribution to the old-age charge,
-					the enforcement of the powers of control conferred in accordance with § 9,
-					the enforcement of the prohibitions and restrictions in the sense of § 29,
-					the fight against fraud (Article 4 (2) (15)),
-					intergovernmental mutual assistance (Section G),
-					Full education of the tasks assigned to the Foreigners Employment Act and the Labour Contract Law Adaptation Act as well as the Section 89 (3) of the Income Tax Act. "

4. In § 6, the following paragraph 3 is inserted after paragraph 2:

For the purpose of combating fraud, the customs authorities shall carry out a regular analysis of the data they have made known in their activities in order to limit customs checks to those measures which are necessary in order to: Ensure compliance with customs legislation and customs supervision (Section C). "

5. § 7 together with headline reads:

" Data collection, reporting obligations

§ 7. (1) In so far as it is necessary for the performance of their legal tasks, the customs authorities may identify and process personal data which, within the limits of their competence, is either based on legal obligations or on a voluntary basis. or otherwise be obtained in the course of the enforcement of customs legislation and the performance of their duties.

(2) In the determination of personal data according to paragraphs 3, 4 and 5 lit. c is the principle of proportionality to the occasion and to the desired success to be true. For this purpose, the customs authorities and the customs authorities shall

a)			select those likely to least affect those who are likely to be affected by a number of target-leading measures;
b)			to take account of the fact that the measure is directed against an uninvolved person or against the person who is at risk of or is liable to be involved in a financial event;
c)			to take note that the success sought is in a reasonable proportion to the intended financial-pass;
d)			take account, even during the exercise of the powers of paragraphs 3 and 4, of the protection of the rights and the legitimate interests of the parties concerned;
e)			to terminate the exercise of the powers of paragraphs 3 and 4 as soon as the desired success has been achieved or if it becomes apparent that it cannot be achieved by that means.

(3) The customs authorities are authorized to identify personal data by observation (surveillance) of certain persons or movements of goods already during the preparation of a customs infringement, if this is carried out in accordance with the situation of the individual case under Taking into account the principle of proportionality (para. 2) if otherwise the prevention of the customs offence would be jeopardised or significantly impeded. If a court-liable financial offence is to be prevented pursuant to Section 38 (1) of the FinStrG, the customs authorities, with the assistance of the Federal Ministry of the Interior, can use technical aids for the bearing of means of transport.

(4) In addition, the obtaining of information without reference to an official character and the existing tax-legal disclosure requirements as well as the observation shall be permissible if otherwise the revelation of financial statements pursuant to § 38 (1) FinStrG would be endangered or significantly impeded.

(5) The identification of personal data with image recording equipment may be carried out for the purposes of customs supervision in the cross-border movement of goods.

a)			Cross-border traffic routes close to the border with regard to means of transport;
b)			on places of office, in transport facilities (railway stations, airports, berths) and terminals, where there is reason to believe that goods are subject to customs supervision, with regard to: Means of transport, persons and goods;
c)			only if the legal requirements for an observation pursuant to paragraph 4 are given outside the above-mentioned locations with regard to means of transport, goods and the public conduct of persons.
An image storage beyond the period of 48 hours may only be stored if there is a suspicion of a customs infringement and a procedure is opened. In any case, the data shall be deleted as soon as they are no longer needed for the purpose of combating fraud, including criminal prosecution. A storage may be carried out at the latest until the final conclusion of the procedure has been passed. In the cases of lit. However, the use of image recording devices is to be announced previously in such a way that it becomes known to the widest possible range of potential affected persons.

(6) The customs authorities are entitled to use public communications services and universal service providers (Sections 3 and 4 of the 2003 TKG 2003 Telecommunications Act, BGBl. I n ° 70/2003), which provide a public telephone service in accordance with § 3 Z 16 TKG 2003, to request information on the name, address and subscriber number if it is the essential condition for the fulfilment of the information provided to them by this service Federal law requires delegated tasks. The requested authority shall be obliged to provide such information without delay. "

6. The title to § 8 is deleted and § 8 reads:

" § 8. (1) The customs authorities shall have the information on the nature, nature, quantity, value, origin, origin and destination of goods, as well as the direct or indirect data on the trade in goods, which have been notified to them in the course of their activities. to make known to persons involved in the office:

1.		competent authorities responsible for prosecuting violations of legislation relating to the importation, exportation and transit of goods or the use of imported goods in the field of application, in so far as the data required for such prosecution ,
2.		the authorities or other bodies which have issued permits, certificates or other documents required by the customs procedure, or which would have been responsible for the issuing of such documents, to the extent that the data provides information on the use of such documents or the absence of the document in the customs procedure,
3.		the authorities or other bodies responsible for matters other than those managed by the customs authorities for charges, refunds, subsidies or other services in the area of agricultural market organisation, to the extent that the data relating to: the performance of the tasks of these authorities or bodies is required;
if the recipient of the data is otherwise not able to obtain it, not with sufficient reliability or with a disproportionately higher level of effort; the notification may also be provided with support for automation.

(2) Where the obligations of the customs authorities to prevent customs offences result in the obligation to repel dangerous attacks in accordance with Article 16 of the Security Policy Act, the competent bodies of the public authorities shall: security service shall immediately inform the security service. Section 84 of the Code of Criminal Procedure shall remain unaffected.

(3) The Federal Minister of Finance also has the power to disclose, on request, data from the documents available to him on the activities of the customs authorities, if they do not allow any conclusions to be drawn to the person concerned, no legal The obligation to maintain secrecy and the fulfilment of the other tasks of the Federal Ministry of Finance are not affected by this.

(4) The right to information of persons concerned is based on § 26 of the Data Protection Act 2000, BGBl. I No 165/1999.

(5) In cases in which the authority has not processed data from the applicant or the knowledge of the person concerned for the existence or the content of the data set endangers the fight against fraud from the point of view of Section 26 (2) Z 4 and 5 of the German Data Protection Act (DSG) or would make it much more difficult to say, "No data subject to the obligation to provide information has been used." The admissibility of this procedure is subject to the control by the Data Protection Commission pursuant to Section 30 (3) of the German Data Protection Act (DSG) and the special appeal proceedings before the Data Protection Commission pursuant to Section 31 (4) of the DSG.

(6) In those cases in which the authority provides information on the data of the person concerned in its entirety or in the extent to which the facts referred to in paragraph 2 are not available, the information shall end with the sentence: " The remainder of the information shall not be subject to any of the following: Data subject to the obligation to provide information. " The last sentence of paragraph 2 shall apply. '

7. § 14 (4) shall not apply with the expiry of 30 April 2004.

8. § 15, together with the heading "Zollwache", shall be deleted from the end of 30 April 2004.

9. § 15a is renamed to § 15.

10. In accordance with § 15, the following § 15a shall be inserted:

" § 15a. During the period of transitional periods in the area of tobacco tax granted to the new Member States acceding to the European Union on 1 May 2004, the bodies of the Public Security Service shall be empowered to monitor the Federal border with these states Applications pursuant to Section 29a (3) of the Tobacco Control Act 1995 in the version of the BGBl. I n ° 124/2003. In the event of suspected infringements of this provision, the security bodies shall, at the risk of delay, be empowered to carry out seizure and shall immediately notify the nearest customs office and shall be deemed to be the institution of the competent authority. responsible customs office. '

Article 16 (3) reads as follows:

"(3) In order to exercise customs supervision and official supervision within the meaning of the laws on excise duty, the institutions of the customs offices shall also carry out checks outside the customs office of the customs authorities."

12. According to § 17, the following § § 17a to 17c are inserted with headline:

" § 17a. (1) Customs surveillance may also be arranged and carried out in respect of:

1.		persons who, on the basis of certain facts, are to be presumed to be able to prepare, commit or have committed a customs infringement in the field of application or are involved in such an infringement,
2.		Places where the warehouse of goods may be set up shall give rise to reasonable grounds for believing that they shall be used for operations which are contrary to the tasks to be carried out by the customs authorities,
3.		Movements of goods which are indicated to be able to serve operations which constitute infringements of customs duties,
4.		Means of transport where there is reasonable grounds to believe that they are used for operations which constitute customs offences.
Customs supervision in the sense of this provision may only be arranged and carried out in the case of customs offences (Section 4 (2) (14)).

(2) The transport of traffic-restricted or prohibited goods from or through the territory of the Federal Republic (controlled delivery within the meaning of Section 71 of the Federal Law on Judicial Cooperation in Criminal Matters with the Member States of the European Union) Union-EU-JZG) is permitted under customs law, provided that it is approved by the competent public prosecutor's office in accordance with § 72 EU-JZG after consultation with the customs authority. In addition, measures to prevent individual customs offences may be removed if it is to be assumed that it will be possible to clarify customs offences in connection with the import, export and transit. This requires that there is no danger to the life and health of third parties, and that it is taken into account that the damage resulting from the deed will be fully covered. In this case, the shipment of goods can be intercepted and released for further transport in such a way that its original content remains untouched, removed, or completely or partially replaced. The conditions for carrying out a controlled delivery within the meaning of this paragraph by the customs authorities shall be that an order is received by the competent authority and that there is no additional risk to the collection of charges.

Surveillance of cross-border cash flows

§ 17b. (1) In the context of the general measures of customs supervision, the customs supervision shall also be subject to cash and to this equivalent means of payment which are brought into, through or out of the field of application. The same means of payment are bearer securities and gold and other precious metals.

(2) At the request of the customs authorities, persons shall provide information on whether cash or equivalent means of payment of EUR 15,000 or more shall be carried on. In this case, it is also possible to provide information about their origin, the economically authorized persons and their intended use.

§ 17c. (1) Where certain facts indicate that cash or equivalent means of payment are brought for the purpose of money laundering, the customs authorities shall, in the event of danger in default, be entitled to the temporary cash or cash payment to ensure. They shall report immediately to the competent public prosecutor's office. If it declares that the conditions of a seizure pursuant to § § 98 (2) and 143 (1) of the StPO or an inversion pursuant to Section 144a of the StPO are not available, the guarantee shall be repealed immediately. In addition, the provisional guarantee shall not apply if six months have passed since it was issued or if the court has decided 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 brought into, through or out of the field of application, the customs authorities may collect, process and use personal data. The customs authorities shall disclose such data to the competent law enforcement authority and to the money-laundering authority, to the extent that this is necessary for the performance of their legal tasks. "

13. In § 29, paragraphs 3 and 4 are replaced by the following paragraph 3:

" (3) In the case referred to in paragraph 2, the competent authority shall be notified without delay. The customs authorities and customs bodies concerned shall be empowered to take the necessary measures to ensure the protection of evidence and to clarify the case and to take measures to seize the goods in the event of a delay in delay. Section 26 (3) and (4) shall apply. Further statutory provisions concerning the jurisdiction of the customs authorities in the prosecution of infringements of prohibitions and restrictions on the movement of goods shall remain unaffected. "

14. § 24 (3) reads:

The exporter or supplier of the goods concerned may not, in the case of a review of preferential proof or supplier ' s declarations, be able to meet the requirements for the application of the preferential tariff measures to the customs authorities. , the proof of preferential treatment or the supplier ' s declaration shall be deemed to be wrongly issued or issued. This is to be noted with a communication. "

15. In § 45 (3), the second half sentence of the third sentence is:

"These demonstrations shall be open for free public consultation with all customs offices during the opening hours."

16. § 72 (3) and (5) shall be deleted and paragraph 4 shall be renamed as paragraph 3.

17. The title of section G is:

" SECTION G

International customs cooperation and mutual assistance "

18. § § 109 to 116 together with headings are:

" Subsection 1

Investigative Help

Scope

§ 109. (1) The customs authorities shall be empowered to request assistance and assistance to foreign customs authorities in order to carry out the tasks entrusted to them, in particular the fight against fraud.

1.		on the basis of Community provisions directly applicable, or
2.		pursuant to international obligations, or
3.		on reciprocity, in accordance with the provisions of this Subsection.
The foreign customs authorities shall be the services of the European Commission when they are engaged in the enforcement of Community law relating to customs or excise duties, and the Secretary-General of the latter shall be the subject of the Agreement on the Establishment of a Customs Cooperation Council (BGBl). No 165/1955) was established by international organisations. For the purposes of this section, the foreign customs authorities shall also be deemed to be foreign customs authorities to carry out excise duties.

The performance of mutual assistance may also be carried out without a request (spontaneous communication) in accordance with the provisions of Section 111 (4).

(2) arrests, house searches and searches for persons are exempted from mutual assistance. The seizure of evidence is admissible, but the confiscated object may only be transferred in accordance with Section 112 (4) of the foreign customs authority.

(3) The performance and the impact of legal assistance under the extradition and legal assistance act, BGBl. No 529/1979, or in accordance with intergovernmental agreements, shall remain unaffected.

Responsibility

§ 110. The competent authority for the performance of mutual assistance is the Federal Minister of Finance. In addition, subordinated customs authorities shall be responsible for the performance of mutual assistance at the request or on a spontaneous basis.

1.		towards equal-ranking authorities in neighbouring countries with adjacent areas of local competence,
2.		in the event of danger in default,
3.		on the authorisation of the Federal Minister of Finance in special individual cases.

In the cases of Z 2 and 3, the Federal Minister of Finance shall be notified without delay.

Requests for mutual assistance, spontaneous assistance

§ 111. (1) A request to a foreign customs authority may only be made if the measures to be taken domestiy do not suffice to establish the relevant facts.

(2) In a request to a foreign customs authority, if a similar request from that authority could not be complied with, it should be noted that the absence of reciprocity could be indicated.

(3) Where a foreign customs authority, on the occasion of the granting of administrative assistance, places conditions in respect of the restriction of the disclosure of information or of formalities in the procurement of evidence, they shall be complied with.

(4) Without a request, notifications shall be made on:

1.		new or particularly dangerous methods of committing infringements of customs or excise duty rules;
2.		hiding places in means of transport or containers;
3.		Falsification or imitation of documents, stamps and signs used in customs procedures;
4.		Infringements which, with a view to their economic, humanitarian, social or political importance, also endanger the interests of the Republic of Austria, in particular those relating to offences relating to narcotics, weapons, and Schiess and Explosives, hazardous waste or art and cultural goods.

Application of requests for assistance

§ 112. (1) Foreign customs authorities may only be granted administrative assistance in so far as this makes the public order or other essential interests of Austria as well as legitimate interests in secrecy, in particular of commercial, industrial, commercial or commercial purposes. or professional secrecy, are not infringed. The fact that data have been processed automatically and the obligation to maintain confidentiality (§ 48a BAO) do not prevent the performance of administrative assistance.

(2) In addition, a foreign customs authority may only be granted administrative assistance if it is guaranteed that:

1.		the foreign customs authority shall only provide the personal data communicated by means of mutual assistance (§ 4 Z 1 of the DSG) only to persons, authorities or courts who use the procedure for which the assistance is to be granted, or to a person with whom Proceedings in the immediate context of other proceedings shall be made available, shall be made available and shall be kept secret, unless the Federal Minister of Finance agrees with the transfer for the purpose of a procedure, the latter's Implementation in connection with criminal acts is necessary and with regard to the Economic, humanitarian, social or political importance is also in the interest of the Republic of Austria;
2.		the foreign customs authority shall comply with a similar Austrian request and shall comply with any conditions attached to the granting of mutual assistance; and
3.		the foreign customs authority supersedes the costs incurred by mutual assistance for experts, or for authorities which have been sent to foreign countries at the request of a foreign customs authority or experts.

(3) In addition, it must be ensured that the foreign customs authority shall immediately delete the personal data communicated if:

1.		the inaccuracy of the data is obtained,
2.		inform the transmitting authority that the data transmitted have been found to be unlawful or have been transmitted, or
3.		the data are no longer required for the performance of the regulatory tasks that are relevant to the transmission, unless the explicit authorisation exists to use the data transmitted for other purposes.
It must also be ensured that, in the event of a request from an Austrian customs authority, the foreign customs authority shall provide information on any use of the data concerned.

(4) Items may be transferred if it is ensured that existing rights remain unaffected and that they are returned as soon as possible. Acts, certificates, documents, official communications and other documents shall, as a matter of priority, be sent in certified form, where possible, and the transmission may also take place in electronic form. It is possible to dispense with the return of oversent items if they are no longer needed.

(5) The self-employed assumption of surveys and procedural acts by bodies of foreign customs authorities in the field of application is inadmissible. However, the Federal Minister of Finance may, in the case of secure reciprocity, allow the institutions of the customs administration of the requesting State to participate in surveys and procedural acts, as well as institutions of foreign customs administrations and others. Procedures shall allow persons and their legal countriesto be present in the case of administrative assistance, if this is necessary for the proper execution of the request. These persons may participate in the proceedings either by lodging a request or by asking questions.

Procedures for mutual assistance

§ 113. (1) In respect of the measures necessary for the performance of mutual assistance, the provisions of customs law shall apply in matters relating to the collection of duties and the prevention, investigation and combating of customs offences, in matters relating to: Prosecution and prosecution of customs offences, the rules governing the administrative procedures of the administrative authorities.

(2) A request for compliance with a certain procedure deviating from the Austrian procedural law may be satisfied if it is compatible with the principles of the Austrian procedural law.

(3) Where a person involved in the proceedings has his habitual residence or habitual residence in the field of application, it shall be heard before the performance of the administrative assistance, unless the intended information is made available to the public circumstances or circumstances, or in view of the economic, humanitarian, social or political importance of assistance, is also in the interest of the Republic of Austria or the purpose of which is to be addressed by the hearing would be.

(4) The mutual assistance transport may also take place in electronic form.

Subsection 2

Special forms of customs cooperation

Intervention on foreign territory

§ 114. (1) In so far as it is provided for under international law, customs bodies abroad and foreign customs bodies may intervene in Austria in order to carry out their tasks in the context of the fight against fraud. The conditions for such intervention, in particular the cases of cross-border surveillance or repudiation, are equally governed by national and international law.

(2) The actions of customs bodies abroad, in so far as they do not take place within the framework of a mandate from the European Commission, shall be attributed to the customs office to which they have been assigned, allocated or subject to the duties. The action of public security bodies shall be attributed to the customs office from whose territory the border has been crossed.

(3) Intervention in the rights of persons concerned may only be subject to customs bodies abroad if they are admissible under Austrian law as well as under the law of the State in which the customs bodies intervene.

(4) The customs authorities may not act abroad in order to oppose orders of a competent foreign authority.

Intervention by institutions of foreign customs administrations in the Federal Republic of Germany

§ 114a. (1) Institutions of foreign customs administrations may intervene in the territory of the Federal Republic in so far as this is provided for under international law.

(2) The priority shall be given to the provision of mutual assistance (Section 113) in relation to the intervention of foreign institutions in the territory of the Federal Republic of Germany; if international law does not preclude the action of the customs authorities, the customs authorities shall act to ensure that the intervention of organs of foreign customs administrations shall only be carried out in so far as a task concerned by a customs authority does not take into account the substance of the case or because of the risk of default.

(3) In the event that the institutions of foreign customs administrations are crying in accordance with paragraph 1, the provisions of the Weapons Act and the War Material Act shall not apply to the conduct, possession, import and export of their service weapons.

(4) Additional orders may be made by the competent domestic authorities for the intervention of the foreign institutions.

Other forms of customs cooperation

§ 115. (1) In the event of the existence of national conditions and on behalf of the competent authority, in the context of criminal investigations concerning extraditable infringements, the assertion of claims for duties may, in accordance with the conditions laid down in of the applicable Community law and of law enforcement, whether in full or for the time being, if it is to be assumed that the duty to determine the duty and the prosecution is to be carried out abroad (cross-border controlled delivery).

(2) The conduct of controlled deliveries to the Member States of the European Union shall be governed by Article 22 of the Naples II Convention in conjunction with Section 17a (2). agreements under international law.

(3) In the case of cross-border observations, the Member States of the European Union shall be required to act in accordance with Article 21 of the Naples II Convention in conjunction with Article 7 (3). As far as third countries are concerned, unless agreements under international law provide for a special arrangement, Section 7 (3) applies, with the proviso that an observation shall be carried out at the domestic or foreign border point or in the near-range of the State border may be started or terminated.

(4) Insofar as it is permissible under international agreements, in particular in accordance with Article 23 of the Naples II Convention, under the conditions laid down in Section 7 (4) customs bodies may also be able to provide information outside the area of application without reference to a be official in character.

(5) nationals of foreign customs administrations who are temporarily active in the field of application for special purposes in order to clarify specific infringements, which require a transnational simultaneous and coordinated approach; shall be entitled to obtain information from the customs authorities in the territory of the country for this purpose. An active activity in the context of a work-related behaviour may only be exercised in so far as no acts of command and force of authority are carried out independently of the authorities. If specific joint investigation teams are to be set up by customs administrations of Member States of the European Union, Article 24 of the Naples II Convention shall apply. The provisions on the formation of joint investigation teams for the implementation of joint investigations in accordance with § § 60 to 62 of the EU-JZG remain unaffected.

(6) Where nationals of foreign customs administrations act as liaison officers in the field of application, they shall, in so far as they are members of the customs administrations of other Member States of the European Union, comply with their tasks and powers under Article 6 of the Naples II Convention. Nationals of third country customs administrations may only act in a supportive manner, unless special arrangements are made under a bilateral agreement.

(7) Competent authority for the approval of measures under this Article shall be the Federal Minister of Finance.

Deployment of liaison officers, cooperation agreement

§ 115a. (1) In order to deepen international customs cooperation in the interests of the fight against fraud, the Federal Minister of Finance may send liaison officers to foreign countries. This will depend in particular on the extent of legal and illegal trade between the area of application and the region in which the liaison officer is supposed to be active. The Federal Minister of Foreign Affairs shall be responsible for establishing the agreement before sending a liaison officer.

(2) By agreement with the Federal Ministry of the Interior or the Customs Administration of another Member State of the European Union, it may be established that a liaison officer who is sent to a given country works for both administrations . The Federal Minister of Finance is authorized to conclude such an agreement.

Special legal protection

§ 116. (1) § § 85a to 85f shall apply to complaints from persons claiming to have been infringed in their rights by the intervention of the customs bodies abroad, subject to the condition that the customs office is responsible for its location, from the office of the customs office from the customs authorities have crossed the border.

(2) The customs authorities shall also recognise the complaints of persons claiming to be in breach of their rights by the activities of foreign customs authorities in the territory of the Federal Republic, unless an agreement is reached under international law other right of appeal.

(3) If the intervention of the institutions of the foreign customs administrations against which the complaint is addressed is not otherwise attributable to any authority, the scope of the complaint shall be subject to an allocation to the Customs office in Vienna. The same applies to the assertion of claims for damages in relation to the federal government.

(4) The appellant may not rely on foreign law in a complaint pursuant to para. 1 or 2. "

19. The following paragraph 1k is inserted in § 120:

" (1k) § 6 para. 1, § 8, § 14 para. 1 and 2, § 15a and § 120 paragraph 8 in the version of the Federal Law BGBl. I n ° 26/2004 shall enter into force on 1 May 2004, section 115 (2) and (3) shall enter into force at the time when the Naples II Convention enters into force. The repeal of § § 14 para. 4, 15, 72 para. 3 and 5 in the version of the Federal Law BGBl. I No 124/2003 enters into force with the expiry of 30 April 2004. "

20. In § 120, the following paragraph 8 is inserted:

" (8) References in other federal legislation to the customs authorities, to customs control bodies or to customs agencies shall be construed as references to customs administration, to customs bodies or to customs administration bodies. However, this does not apply to:

-				Federal Ministry of Justice-Novelle 2003
-				Section 123 (2a) of the KFG,
-				§ 10 sec. 1 Z 4 Container Security Act,
-				§ 29 Bundesstraßen-Mautgesetz,
-				Vigilance Service-Assistance Act, BGBl. No 177/1992,
-				Federal Personnel Representation Act. "

Article II

Amendment of the Financial Criminal Law

The Financial Criminal Law, BGBl. N ° 129/1958, as last amended by the Federal Law BGBl. N ° 124/2003, shall be amended as follows:

1. In accordance with § 48a, the following § 48b with headline is inserted:

" Violation of the obligation to provide information in the cash transport sector

§ 48b. (1) The breach of the obligation to provide information in the case of cash transactions is responsible for the person who, in the course of the customs supervision of the cash movement, intentionally or negligently makes inaccurate or incomplete information.

(2) The deed shall be punishable by a fine, the maximum amount of which shall be EUR 10 000 in the case of deliberate commission, and EUR 5 000 in the case of negligent commission. "

2.		In section 146 (1), the citation "§ § 35, 37, 44 and 46" shall be the date of the citation "§ § 33, 35, 37, 44 and 46".

3. § 265 is inserted as paragraph 1e in accordance with paragraph 1d:

" (1e) § 48b and § 146 (1) in the version of the Federal Law BGBl. I n ° 26/2004 shall enter into force on 1 May 2004. '

Article III

Amendment of the Border Control Act

The Border Control Act, BGBl. No 435/1996, as last amended by BGBl. I n ° 98/2001, shall be amended as follows:

1. § 9 (3), (4) and (5) shall be repealed; paragraphs 6 and 7 shall become paragraphs 3 and 4 in the version of the Federal Law BGBl. I n ° 26/2004.

2. The following paragraph 1b is added to § 18:

"(1b) The repeal of Article 9 (3), (4) and (5) shall enter into force on the expiry of 30 April 2004."

Article IV

Amendment of the Procuration Act

The Procuration Act, StGBl. No. 172/1945, last amended by BGBl. N ° 61/2001, shall be amended as follows:

1. In § 3 (1), the word shall be replaced by the word "and the main offices" the phrase " as well as the Customs Office Vienna for the federal states of Vienna, Lower Austria and Burgenland, the customs office Klagenfurt for the province of Carinthia, the customs office of Linz for the province of Upper Austria, the customs office Salzburg for the province of Salzburg, the Zollamt Graz for the province of Styria, the customs office Innsbruck for the province of Tyrol and the customs office Feldkirch for the province of Vorarlberg " .

(2) The following paragraph 5 is inserted in § 14:

" (5) § 3 (1) in the version of the Federal Law BGBl. I n ° 26/2004 shall enter into force on 1 May 2004.

Article V

Amendment of the Puncting Act 2000

The Puncting Act 2000, BGBl. I n ° 24/2001, shall be amended as follows:

1. In § 20 para. 4 2. sentence, the phrase "the main customs office of the National Directorate of Finance, in the area of which" through the phrase "the customs office referred to in paragraph 9, within the jurisdiction of the customs office" replaced.

2. In § 20 (4) 3. Sentence and in Section 20 (5) shall be the word "Main Customs Office" by the word "Customs office" replaced.

(3) The following paragraph 9 is added to § 20:

" (9) Responsible for the collection of the levy

1.		the Vienna Customs Office for the federal states of Vienna, Lower Austria and Burgenland,
2.		the Linz customs office for the province of Upper Austria,
3.		the Salzburg customs office for the province of Salzburg,
4.		the Graz customs office for the province of Styria,
5.		the Klagenfurt customs office for the province of Carinthia,
6.		the Innsbruck customs office for the province of Tyrol,
7.		the customs office Feldkirch for the province of Vorarlberg. "

4. In § 21 (1) (1) (1) the word "main oldermists" through the phrase "Zollämtern Wien, Linz, Salzburg und Graz" replaced.

5. In Section 21 (1) (2), the word order shall be "the National Directorate of Finance for Vienna, Lower Austria and Burgenland" through the phrase " Technical examination office of the Federal Tax Administration (TUA) " replaced.

6. In Section 21 (2), the word order shall be "from the National Directorate-General of the respective main customs office" through the phrase "from the customs office responsible in each case" replaced.

§ 33 (1) is given the title of section 33 (1). The following paragraph 2 is added:

,, (2) § 20 (4), (5) and (9) as well as § 21 in the version of the Federal Law BGBl. I n ° 26/2004 will enter into force on 1 May 2004. '

Klestil

Bowl