Ordinance On Customs Processing

Original Language Title: Bekendtgørelse om toldbehandling

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Overview (table of contents)



Chapter 1



Importation of goods





Chapter 2



Exports of goods





Chapter 3



Registration, settlement and collateral





Chapter 4



Customs clearance of vehicles





Chapter 5



The purchase of supplies





Chapter 6



Shops in customs airports





Chapter 7



Storage of highly taxed goods in Copenhagen free port





Chapter 8



Customs warehouse, etc.





Chapter 9



Other provisions relating to customs clearance





Chapter 10



Tax freedom for luggage etc.





Chapter 11



Issue of certificates of origin





Chapter 12



Fees for certain customs operations outside the processing time





Chapter 13



Criminal provisions





Chapter 14



Date of entry into force provisions





Annex 1



Fees





Annex 2



Table of contents



The full text of the Executive order on toldbehandling1)

Under section 2, paragraph 2, section 4, section 5, section 7, section 10, paragraph 3, section 11 (a), paragraph 3, article 13, paragraph 1, article 14, paragraph 1, article 16, paragraph 6, article 17, paragraphs 2 and 4, article 18, paragraph 3, article 19, paragraph 1, section 21, section 22, section 26, section 30, paragraphs 4 and 5, § 47, § 54, paragraph 2, section 57, article 58, paragraphs 1 to 4, article 59, article 61, paragraph 2, article 63, article 65, paragraph 1-3, § 68 (1) and section 79 of the Customs Act, as referred to in (a). lovbekendtgørelse nr. 867 of 13. September 2005, as amended by Act No. 1573 by 20. December 2006, § 35, paragraphs 1 and 4, in the tax administration, see. lovbekendtgørelse nr. 175 of 23. February 2011, and section 1, paragraph 7, of the law on the administration of the European Community regulations concerning schemes under the common agricultural policy is financed by the European agricultural guarantee fund, etc. (support Act), see. lovbekendtgørelse nr. 445 of 23. April 2010, fixed: Chapter 1 importation of goods § 1. Goods imported in the Danish customs area, and which are not in free circulation in the customs territory of the European Union, and goods imported for the Danish customs area from a place in the EU customs territory, which is located outside the Eu tax area, must be specified, see. However, § 3.

(2). When specifying for the purposes of this chapter, specifying the Customs and tax administration to express customs clearance or temporary storage.

(3). Indication shall be made to the nearest designated dispatch place in relation to entry into in the Danish customs territory referred to in article 6. However, § 4.

(4). Goods imported from Copenhagen free port to the rest of the Danish customs area must be indicated, see. However, § 3, paragraph 1, no. 13. § 2. For express customs clearance and standard customs clearance means transition to one of the following Customs procedures: 1) release for free circulation.

2) customs warehouse.

3) inward.

4) processing under customs control.

5) temporary importation.

6) outward.

(2). At the border for the purposes of this chapter, one of the following locations: 1) Dispatch places designated by the Customs and tax administration.

2) an approved recipient's address under the EU's transit system.

§ 3. Exempt from the Declaration. section 1, are: 1) the goods are exempt from customs duties pursuant to § 3.

2) goods for which goods entered for the arrangements relating to the temporary duty-free treatment of customs and tax administration be authorized on the basis of oral declarations and guarantees furnished by ATA or CPD carnet.

3) vehicles which, in accordance with Eu provisions on the temporary importation of means of transport shall be entered in the Danish customs area.

4) postal items, as a record company that is approved by the Customs and tax administration, in accordance with the provisions laid down can disclose directly to recipients.

5) luggage.

6) rail freight and postal items in transit to a destination outside the customs territory of Danish.

7) Goods in transit to a destination outside the customs territory of the community or to the Danish Copenhagen free port, when they are dispatched in accordance with the EU's arrangements for shipping or on presentation of the Carnets issued in accordance with the Customs Convention on the international transport of goods under cover of TIR Carnets or Customs Convention on the ATA or CPD Carnets for the temporary admission of goods, or a transit document issued pursuant to the agreement of 19. June 1951 between the parties to the North Atlantic Treaty regarding the status of their forces (NATO-customs declaration form 302).

8) Goods from Copenhagen free port when the through the rest of the Danish customs area are moving to places outside this in accordance with the EU's arrangements for shipping or on presentation of the Carnets issued in accordance with the Customs Convention on the international transport of goods under cover of TIR Carnets or Customs Convention on the ATA or CPD Carnets for the temporary admission of goods, or a transit document issued pursuant to the agreement of 19. June 1951 between the parties to the North Atlantic Treaty regarding the status of their forces (NATO-customs declaration form 302).

9) Goods in ships and aircraft not oplosses on the expedition, including residual charges.

10) Goods entering the Copenhagen free port from the third country.

11) Goods entering a free warehouse.

12) Goods carried in passenger traffic, and that are not imported for commercial purposes.

13) goods removed from the Copenhagen free port to the rest of the Danish customs area with T2-status when it faced with customs and tax administration is established that goods are in free circulation.

14) Donor organs for humans.

(2). Customs and tax administration may exempt goods other than those referred to in paragraph 1 of the Declaration, when special circumstances.

(3). The Customs and tax authorities may require the goods referred to in paragraph 1 shall be specified, when special circumstances.

§ 4. Customs and tax administration may, in accordance with the rules laid down by the EU give trade recipients who receive goods under the Community transit procedure/Community transit permission to as "authorised consignee" failing to present the transit declaration, the transit accompanying document or shipping/insurance-accompanying document for the Customs Office of destination.

(2). Customs and tax administration may revoke the authorization if the company overrules terms for it.

(3). Where a transit operation is terminated with an authorised consignee shall be delivered to the tax center indication, in whose business area the shipment is completed. The shipment must notify the authorised consignee shall electronically to the tax authority, in whose business area the shipment is completed. Such notification shall contain the information referred to in the authorisation as authorised consignee within the meaning of paragraph 1.

(4). Goods at importation is under the EU's arrangements for shipping, can be carried to places in the Danish customs area, where can be made regarding these shipments. expedition A shipment must be made known as soon as possible for this purpose, where it immediately to be terminated. Declaration shall take place at the same time.

(5). Goods imported in vehicles or containers may, when the consignment may be placed under the EU's arrangements for transit further conveyed to dispatch locations in the Danish customs area, which may be an indication.

(6). Goods imported against presentation of the Carnets issued in accordance with the Customs Convention on the international transport of goods under cover of TIR Carnets, can further conveyed to dispatch locations in the Danish customs area, which may be an indication.

(7). Goods imported by a postal operator approved by the Customs and tax administration, can be conveyed to a post office authorised by the Customs and tax administration, which may be an indication.

(8). In paragraphs 5-7 above mentioned items must be made known as soon as possible to dispatch the spot where indication shall take place as soon as possible.

§ 5. As the basis for the Declaration is issued a written customs declaration (EC's single administrative document) to the Customs and tax administration, see. § 114. Customs and tax administration can authorize the Declaration to be lodged electronically.

(2). Customs and tax administration may derogate from paragraph 1, when Denmark by international agreement have committed themselves to do so, or when circumstances justify it.

Indication to the express customs clearance



§ 6. For express customs clearance means completely express customs clearance or simplified express customs clearance.

(2). The person who declares goods for the express customs clearance, shall be registered in the Danish customs area and be registered with the Customs and tax administration. Notification to registration and notification of changes in registered relationships must happen before the Declaration is made.

(3). Customs and tax administration must at the time of their physical arrival give notice as to whether the goods have been released or transferred to the control. Where customs and tax administration has set aside the goods for inspection, the goods first to outline when verification is complete and the goods are released.

(4). If the goods are subject to specific provisions, the consignee item first dispose of the goods, when those provisions are met. Specific provisions may apply as a result of: 1) quantitative restrictions and measures, or 2) health, safety, veterinary, phytopathological or other reasons.
(5). A recipient of goods who settles the duties in cash, without prejudice. Customs Act section 33, paragraph 4, the first fraføre goods from the border, when the duties were paid.

(6). Declaration is lodged outside the processing site turnaround time, it shall be referred to in paragraph 3 message on dispatch on-site the next turnaround.

(7). Each dispatch locations may delay the mentioned in paragraphs 3 and 6 communication for up to 2 hours. The postponement shall be counted from the date of the statement or the dispatch site nearest ekspeditionstids point.

(8). Indication to completely express customs clearance shall contain the information determined by the Customs and tax administration in accordance with Eu provisions, to customs clearance may be terminated immediately upon acceptance.

§ 7. Customs and tax administration may, on application, give product recipients permission to express simplified customs clearance in accordance with the provisions laid down by the EU for clearance. Such authorisation implies that at the end of a calendar month for every simplified express customs clearance shall be given a supplementary express customs clearance.

(2). The simplified express customs clearance shall contain the information determined by the Customs and tax administration in accordance with Eu provisions.

(3). Given the additional express customs clearance on the EC's single administrative document, this must be done no later than the last working day of the calendar month in which the return for the simplified express customs clearance is given. Additional express customs clearance via computer to be provided no later than the 2. working day of the subsequent calendar month. The Declaration must be submitted to the tax center, in the business area if the consignee is registered.

(4). The additional express customs clearance shall contain the information determined by the Customs and tax administration in accordance with Eu provisions. The statistical value is changed compared to the simplified express customs clearance, the statistical value must be entered again.

(5). Simplified express customs clearance can not be used by: 1) request for simplified licensing issue.

2) request for quota toldbehandling.

3) to and removal from a customs warehouse.

§ 8. By indicating to the simplified express customs clearance of goods destined for a recipient of goods established in the customs territory, the Danish, indicating the goods as soon as possible notify the consignee that the specification has taken place. The that specifies the goods has the burden of proving that the notification has taken place.

Temporary storage



§ 9. For temporary storage shall mean temporary storage in a customs approved areas in customs ports and airports or temporary storage in customs warehouses.

Declaration for temporary storage in a customs approved areas in customs ports and customs airports



§ 10. Permission for temporary storage in a customs approved areas in customs ports and airports is given to shipping lines, customs agents for shipping companies, ship brokers, stevedoring companies, airlines and handling agents. Other companies with corresponding needs such as those of 1. paragraph referred, can apply for permission for temporary storage in customs ports and customs airports.

(2). Permission for the temporary storage of goods at customs approved areas in customs ports and customs airports shall be granted on application. The application is submitted to the Customs and tax administration.

§ 11. The person who declares goods for temporary storage in a customs approved areas in ports and airports, customs duties must be assigned an EORI number by the Customs authorities in the EU in accordance with Eu provisions. Notification to registration and notification of changes in registered relationships must happen before the Declaration is made.

(2). Declaration for temporary storage in a customs approved areas in customs ports and customs airports shall contain the information determined by the Customs and tax administration in accordance with Eu provisions. The return must be submitted electronically to the Customs and tax administration.

(3). Customs and tax administration must at the time of their physical arrival give notice as to whether the goods are released for temporary storage at the customs approved area or selected for the control. Where customs and tax administration has set aside the goods for inspection, the goods are first released for temporary storage at the customs area, approved when verification is complete.

§ 12. Consignments which are in temporary storage in a customs approved areas in customs ports and airports, can only: 1) are removed in whole or in part by standard customs clearance or express customs clearance.

2) Indicated in whole or in part for re-export or transit.

3) transferred in whole or in part to the temporary storage in a warehouse.

(2). Goods in temporary storage in a customs approved areas in customs ports and customs airports is not free and may only be subjected to treatments, which serves to ensure their preservation. Goods outer packaging must not be opened.

§ 13. Transfer of a consignment or part thereof which are in temporary storage in a customs approved areas in customs ports and customs airports shall, before the transfer to temporary storage in customs warehouses shall be notified electronically to customs and tax administration.

§ 14. Goods in temporary storage in a customs approved areas in customs ports and airports may not be removed from the customs as referred to in article 12, paragraph 1, no. 1, to a consignee who settles the duties in cash, without prejudice. Customs Act section 33, paragraph 4, after the duties were paid.

§ 15. The obligation for standard customs clearance, express customs clearance, re-export, transit or transfer to the startup of temporary storage at issue is the responsibility of the authorized pursuant to section 10.

§ 16. The goods must be in temporary storage in a customs approved areas in customs ports and customs airports in 14 calendar days, starting from their physical arrival time to the Danish customs area.

(2). The time limit referred to in paragraph 1 are not interrupted by the transfer of goods pursuant to section 13.

(3). At the latest upon expiry of the deadline referred to in paragraph 1, the goods are declared for standard customs clearance, express customs clearance, re-export or transit. The goods shall be deemed as specified for standard customs clearance, express customs clearance, re-export or transit on the date on which the Customs and tax administration has accepted the Declaration referred to in article 6. section 28 (1).

(4). Where circumstances so warrant, the Customs and tax administration may permit the goods transported by sea are stored in temporary storage, in a customs approved areas in customs ports in up to 45 days and goods transported by other means than sea, remained in temporary storage in a customs approved areas in customs ports and customs airports for up to 20 days after arrival.

Declaration for temporary storage at warehouses



§ 17. Permission for temporary storage at warehouses shall be granted on application. Application shall be lodged with the Customs and tax administration.

(2). If the company wants addresses approved for temporary storage in a warehouse, they must appear in the application.

(3). If the company has a permit in accordance with paragraph 1, goods may in addition to storage on the company's own approved addresses, see. paragraph 2, shall be stored at an approved address with another company that is authorized in accordance with paragraph 1.

§ 18. The person who declares goods for temporary storage at issue, must be registered in the Danish customs area and be registered with the Customs and tax administration. Notification to registration and notification of changes in registered relationships must happen before the Declaration is made.

(2). Declaration for temporary storage at warehouses must contain the information determined by the Customs and tax administration in accordance with Eu provisions. The return must be submitted electronically to the Customs and tax administration.

(3). Customs and tax administration must at the time of their physical arrival give notice as to whether the goods are released for temporary storage in a warehouse or selected for the control. Where customs and tax administration has set aside the goods for inspection, the goods are first released for temporary storage at warehouses, when verification is complete.

§ 19. Consignments which are in temporary storage at warehouses, with the exception of the provisions referred to in article 20 only: 1) are removed in whole or in part by standard customs clearance.

2) shall be transferred in whole or in part to another recipient of goods authorized for temporary storage in a warehouse.

3) must be specified in whole or in part for re-export or transit.

4) will be transferred in whole or in part to another temporary location.

(2). Goods in temporary storage at issue is not at the disposal of the consignee, and the outer packaging must not be opened.

§ 20. Customs and tax administration can give ekspeditører permission to enter collect consignments for temporary storage in a warehouse, provided that they are transported there during a transit system.

(2). Collect shipments which arrive to the Danish customs area is set to temporary storage at warehouses, can, as long as the goods are placed under the arrangements and within the time limit laid down in the authorization, shall be divided into the express clearance and declarations for temporary storage in a warehouse.

(3). Collect consignments containing goods subject to trade regulations, in their entirety upon arrival to the customs area are presented to customs and tax administration in a dispatch point.
§ 21. Transfer of a consignment is in temporary storage at warehouses, or a part thereof must be notified electronically to customs and tax administration.

(2). The transferor must inform the assignee with the notification, at the same time, which will then be regarded as the recipient of goods. The transferor shall have the burden of proving that the notification has taken place.

(3). The transfer of goods in temporary storage at issue can only happen to the establishments authorized for temporary storage in a warehouse.

§ 22. Transfer of a consignment is in temporary storage at warehouses, or a part thereof shall, before the transfer to another temporary storage place be reported electronically to customs and tax administration.

§ 23. A recipient of goods who settles the duties in cash, without prejudice. Customs Act section 33, paragraph 4, the first fraføre goods from temporary storage at warehouses, where duties were paid.

(2). When a recipient of goods are authorized as an approved importer, see. section 35, the consignee in accordance with the guidelines laid down in the authorization, dispose of the goods, when the consignee has issued the simplified customs declaration by a listing in the financial statements.

(3). When a recipient of goods are authorized to issue a total Declaration of imports made in a specified period, in accordance with article 3. section 36, may dispose of registered items, there are T1 status when the items are entered in the item recipient's accounts by the Customs and tax administration procedures.

(4). Provided in paragraphs 1 to 3, those goods subject to special product provisions, however, only the consignee may dispose of goods when these provisions are met.

(5). If the goods have not been released to the item recipient's disposition, the Customs and tax administration in accordance with the written request may allow the goods to be transferred to the benefit of the Treasury without cost for this, or that they are destroyed under customs control on the item recipient's expense. Item the recipient hereby exonerated from payment of customs duties and charges, see. However, section 47, paragraph 2.

§ 24. Are the goods in temporary storage at warehouses for an item receives, which is native to the Danish customs area, is the responsibility of the obligation for standard customs clearance, re-exportation or transit this startup.

(2). The obligation for standard customs clearance, re-export or start-up of shipping is the responsibility of ekspeditøren, cf., however, Article 29, paragraph 1, when this has specified the goods for temporary storage at warehouses in the situations described in section 31, paragraph 4.

(3). Must ekspeditøren in application of paragraph 2 the standard clearance items in the situations described in section 31, paragraph 4, nr. 1, 2, 5 and 6 shall be regarded ekspeditøren as recipient of goods.

§ 25. The goods must be in temporary storage at warehouses in 14 calendar days from the actual date of arrival of the goods to the Danish customs area, see. However, section 34 (4).

(2). The time limit referred to in paragraph 1 are not interrupted by the transfer of goods pursuant to section 22.

(3). At the latest upon expiry of the deadline referred to in paragraph 1, the goods are declared for standard customs clearance, re-export or transit. The goods shall be deemed as specified for standard customs clearance, re-export or transit on the date on which the Customs and tax administration has accepted the Declaration referred to in article 6. section 32 (2).

(4). Through the use of a permit as approved importer, see. section 35, shall be considered as goods as specified when the consignee has issued the simplified customs declaration by a listing in the financial statements.

section 26. When entering for temporary storage at warehouses of goods destined for a recipient of goods established in the customs territory, the Danish, indicating the goods as soon as possible notify the consignee that the specification has taken place. The that specifies the goods, has the burden of proving that the notification has taken place.

§ 27. Is ekspeditøren not familiar with the item recipient's name and address must be provided in lieu of information be specified ' to order ' and ekspeditørens name, address and registration number (CVR/SE-nummer). In such cases, as well as in cases where the registration number for the goods referred to in § 61 recipients is not specified, the items are stored on ekspeditørens own inventory, and ekspeditøren shall, as soon as possible, inform the Customs and tax administration about the lack of information.

(2). Is ekspeditøren not familiar with the information needed for identification of the goods, it may not be removed from the dispatch site before information is communicated to the Customs and tax administration.

Common rules for how to express customs clearance and temporary storage



section 28. Declaration is accepted by Customs and tax administration, when the actual time of arrival has been set, see. However, section 45, paragraph 2.

(2). For goods imported by ship or aircraft will enter the actual time of arrival of the Customs and tax administration, when the driver shall submit notice of arrival of the means of transport referred to in article 6. § 71 and section 80.

(3). For goods imported by rail or as a post, rail or postal operator even insert the actual arrival time.

(4). For goods imported via an approved recipient, the authorised consignee shall insert the actual arrival time.

(5). For other goods as well as for items that are entered in the single administrative document, ekspeditøren enter the actual time of arrival to the Customs and tax office upon arrival at the processing site.

section 29. Are the items not provided upon arrival at the border, it is for the ekspeditøren, IE. the shipping company, who, as agent for the shipowner, shipbroker, airline, rail, postal, hauler transporter, see. section 31, freight forwarder or similar or like item receiver carries out the goods imported into the customs territory, to indicate the items are Danish.

(2). Ekspeditøren must review it for registration with customs and tax administration. Ekspeditøren must be a in the Danish customs area resident person or public or private undertaking by Customs and tax administration estimates may assume it in section 31, paragraph 4 referred to liability for customs and taxes.

(3). Notification to registration and notification of changes in registered relationships must happen before the Declaration is made.

(4). Anyone from the third country and from places that are located within the EU customs territory, but outside the Eu tax area, receives goods by mistake has not been specified, shall immediately assign the goods.

section 30. Customs and tax administration determines where on the border Declaration can take place, and what arrangements there should be on the statement instead.

section 31. The carrier, IE. the one who carries goods for a place in the Danish customs area, or his representative shall be liable for duties and taxes on the goods until these are specified.

(2). The consignee shall be liable for duties and taxes on the goods, which are listed in annex IX. However, paragraph 5.

(3). The consignee shall be liable for duties and taxes on goods in temporary storage at warehouses. This is true even though the goods in temporary storage at a warehouse other than item recipient.

(4). Ekspeditøren of the basic regulation. Article 29, paragraph 1, shall be liable for duties and taxes on the goods, as ekspeditøren have set up for temporary storage at warehouses, in the following cases: 1) When ekspeditøren not familiar with the item recipient's name and address (' to order '-consignments), see. § 27, paragraph 1.

2) when the item recipient's registration number (CVR/SE-nummer) is not specified.

3) where the goods are intended for private persons or companies, there is no importer registered.

4) When goods are intended for trade beneficiaries after the Customs Act section 33 (2) and (3) do not have access to credit with customs and taxes.

5) When the consignee is established outside the customs territory of the Danish.

6) When the specified consignee refuses to have ordered the goods introduced.

7) When the specified recipient of goods not authorised for temporary storage at warehouses.

(5). The authorized under section 10, shall be liable for duties and taxes on goods in temporary storage in a customs approved areas in customs ports and customs airports.

(6). In paragraphs 2 to 5 shall be liability ceases when the goods are re-exported or is under the transit procedure.

(7). By re-exportation or transit of goods in temporary storage at warehouses or in temporary storage in a customs approved areas in customs ports and customs airports shall be the responsibility of the person in accordance with paragraph 2-5 are liable for duties and taxes, goods re-exports or transit to demonstrate to the satisfaction of the Customs and tax administration.

Standard customs clearance



section 32. Standard customs clearance shall be delivered to the tax center, in the business area if the consignee is registered.

(2). Declaration is accepted by Customs and tax administration at the time it is submitted in duly completed condition.

(3). A standard customs clearance shall contain the information determined by the Customs and tax administration in accordance with Eu provisions.

(4). Goods in temporary storage at warehouses, there electronic is set to standard customs clearance, is free at. 12 on the first working day following that on which the standard customs clearance has been accepted.

(5). Goods in temporary storage at issue, which is set to the standard customs clearance on the EC's single administrative document must be placed within the turnaround time, applicable to the tax center, standard customs clearance is issued to. Given a standard customs clearance on the EC's single administrative document, are the items for free at. 16 on the first working day (excluding Saturday) after the standard customs clearance has been accepted.
(6). Goods in temporary storage in a customs approved areas in customs ports and customs airports declared for standard customs clearance, is free, when customs and tax administration after acceptance of the Declaration announced that the goods are released. Standard customs clearance is lodged outside the dispatch site turnaround, given the announcement on expedition site nearest ekspeditionstids point.

(7). Each dispatch locations may delay the notification referred to in paragraph 6 for up to 2 hours. The postponement shall be counted from the date of the statement or the dispatch site nearest ekspeditionstids point.

(8). Where customs and tax administration has set aside the goods for inspection, the goods first to outline when verification is complete and the goods are released. If there are specific product provisions, however, only the consignee may dispose of goods when these provisions are met.

(9). Customs and tax administration may allow recipients to dispose of the goods item at an earlier stage than that referred to in paragraphs 4 and 5, when circumstances justify it.

Paragraph 10. The goods must remain in the storage address, as indicated in the Declaration for the temporary storage of the basic regulation. section 11, paragraph 2 and article 18, paragraph 2, until the items are free.

Paragraph 11. Standard customs clearance may not be used for the removal from a customs warehouse, in that the decrease will be done by completely express customs clearance, see. However, section 35, or by re-exportation or transit.

Other matters relating to customs clearance



section 33. Special import or transit rules of the health, safety, veterinary, phytopathological or other reasons, must be observed as soon as possible after the arrival of the goods to the Danish customs area from third countries or by removal from the Copenhagen free port, where this is provided for in the relevant provisions.

(2). In the cases referred to in paragraph 1 shall apply article 4, paragraphs 4 and 7, no.

§ 34. The following items must always be set to completely express customs clearance, export or transit, and they must not be removed from the dispatch site prior to customs clearance in accordance with Chapter 1 or 2 has taken place, unless prior permission is granted by Customs and tax administration: 1) Goods in respect of which the health, safety, veterinary, phytopathological or other reasons applies special import conditions.

2) goods whose packaging in accordance with the Customs and tax administration estimates is damaged in such a manner that they cannot be left ekspeditøren in uncorrect able.

3) goods imported by item recipients, who are not resident in the Danish customs area, and which are not specified for temporary storage.

4) goods imported for trade beneficiaries after the Customs Act section 33 (2) and (3) do not have access to credit with customs duties and taxes and which are not specified for temporary storage.

(2). Customs and tax administration may require that, in cases other than that referred to in paragraph 1 must be express customs clearance when the control account of the grounds.

(3). The provision of paragraph 1 shall not apply where the goods referred to in paragraph 1 is in the railways, one of the Customs and tax administration approved record company or Kalaallit Niuerfiats custody, and the goods are not handed over to the consignee before the tariff treatment pursuant to Chapter 1 or 2 has taken place.

(4). Customs and tax administration may allow the time limit laid down in article 25, paragraph 1, be waived to the extent that this is necessary in order to conform to the provisions of the International Convention on the carriage of goods by rail, see. Executive Order No. 1 of 1. the Protocol of 3 February 2007. June 1999 concerning the amendment of the Convention of 9. May 1980 concerning international carriage by rail (COTIF), together with related documents, and in the dispatch procedure to the international postal package agreement 5. October 2004.

section 35. Customs and tax administration may, in accordance with the provisions laid down by the EU for clearance give item recipients permission to enter goods under simplified procedures. Such authorisation implies that no later than immediately after the end of a period is to be given a supplementary customs declaration. The period's length shall be laid down in the authorization, and cannot be longer than one calendar month.

§ 36. Customs and tax administration can provide item recipients who have a significant imports of similar goods, and if financial reporting makes it possible for the Customs and tax authorities to carry out effective checks, permission to give an overall indication of imports made in a specified period.

section 37. In sections 35 and 36 referred to declarations shall be submitted to the tax center, in the business area if the consignee is registered.

(2). Indications that includes items to be removed from a customs warehouse, shall be submitted to the tax Centre, in whose business area the customs warehouse are located.

section 38. Customs and tax administration may revoke the sections 5, 7, 10, 17, 35 and 36 referred to permissions, if the company takes precedence over the terms of these.

Documentation



§ 39. Through the use of the single administrative document, all documents necessary for the fortoldningens implementation (invoices, bills, documents of origin, funding, delivery reviews, manufacturer's declarations, import permits, etc.) must be attached to the customs clearance Declaration.

(2). By indicating to the customs clearance via computer to the documents referred to in paragraph 1 be available to customs and tax administration at the time of the statement.

(3). Through the use of a permit as approved importer documentation must be available for customs and tax administration at the time of the incorporation of the financial statements.

(4). In paragraphs 2 and 3, those documents must be kept for at least 5 years and must, upon request, shall be given to the Customs and tax administration.

§ 40. In § 39, paragraph 1, the said invoice must contain the following information: 1) the seller's name and address.

2) the buyer's name and address.

3) place and date of the invoice creation.

4) the number and kind of packages, marks and numbers.

5) an exact specification of the content, including information on the type of goods (design, quality, article number etc.) and the net quantity of each type of goods (bill number, lot or sectoral goals after customary).

6) Specified price indication for each price unit.

7) All other conditions relating to the payment, sale or acquisition and delivery, including information about admitted discounts or price reductions, with an indication of their character.

(2). For each item in the invoice shall, where appropriate, by reference to the customs declaration shall be specified the item code in the customs tariff, under which the goods are classified, as well as information on any tax duty after tax laws. The invoice shall also be provided with information on the in the price included costs to be included in the customs value, unless these costs are reflected in the value Declaration, which shall be annexed to the customs declaration in accordance with Eu provisions.

(3). Customs and tax administration may permit the provision in section 39 in respect of invoices be waived in the case of well-defined standard goods delivered under a contract in force for a certain period during which the contract price is not changed. Customs and tax administration may also allow, that referred to in paragraphs 1 and 2 shall be waived, as well as set conditions for doing so.

(4). Are the goods not been finally sold to a consignee in the Danish customs area, and is the settlement with the supplier depending on the resale price obtained by the consignee, the consignee instead of the referred to in paragraphs 1 and 2 give an invoice specification of goods by Customs and tax administration further determination. Given customs clearance Declaration on EC's single administrative document to the consignee in such cases submit a copy of the settlement with the vendor containing specified inventory of the achieved sales price and the costs incurred in the Danish customs area. Given customs clearance Declaration via computer, the copy be available to customs and tax administration at the time of the statement.

(5). Paragraph 1-4 shall apply mutatis mutandis to goods in respect of which there is a single value.

§ 41. In the absence of the necessary documents for confirmation of the value of the goods or the date of customs clearance, or of origin does not contain the necessary information, the documents are not in accordance with the request of the customs declaration shall be accorded to the consignee a period of one calendar month from the date of acceptance of the Declaration to provide the documents referred to, or to correct these. Upon request, the Customs and tax authorities may extend this time limit as regards the documents for confirmation of the customs value.

(2). On request, the consignee may be granted an additional period of 3 calendar months to provide documents necessary for goods admitted duty-free or reduced duty, provided against customs and tax administration has reasonable grounds to suspect that the goods meet the specified conditions.

(3). In paragraph 1, without prejudice to article. (2) in the cases referred to recover customs and tax administration the consignee due security for the customs duties and charges, see. However, paragraph 6. The Security item can recipients who have credit with customs and taxes in accordance with the Customs Act, section 30, happen after similar rules that apply to the settlement of customs regulation. sections 64 and 65.
(4). If the appropriate documentation in accordance with paragraphs 1 and 2 are available before the deadline, can toldbehandling or preferential tariff treatment, however, the quota shall be granted only if access to it is not ceased before the documentation is presented. By quota or preferential tariff treatment by means of the documentation must be available for customs and tax administration, before access to quota or preferential tariff treatment has ceased.

(5). Unless the provision in paragraph 4 applies, appropriate documentation in accordance with paragraphs 1 and 2 shall be provided after the expiry of the period for which was laid down for importation or importation from a reduced rate of duty, where the customs declaration was received for registration with customs and tax administration before expiry of the term.

(6). In the absence of the necessary documents and information for the confirmation of customs value not calculated customs and duties on the basis of the customs declaration, specified in the preliminary customs value, if Customs and tax administration can approve it. In cases where the Customs and tax administration cannot accept the specified value, duty and taxes are calculated on the basis of one of these authorities estimated employed appropriate customs value under the Customs Act section 13, paragraph 2.

§ 42. Customs clearance Declaration issued at the community's single administrative document must contain or be accompanied by such particulars as are prescribed by or pursuant to tax legislation in the interest of the Customs and tax administration supervision of the importation of taxable goods.

(2). Customs clearance Declaration issued at the community's single administrative document must contain or be accompanied by information and statements necessary for customs and tax administration supervision of external trade statistics and with the specific import or transit provisions of the health, safety, veterinary, phytopathological or other reasons provided for in respect of the goods declared.

(3). By indicating to the customs clearance via computer to the referred to in paragraphs 1 and 2 information be available to customs and tax administration at the time of the statement.

(4). They referred to in paragraphs 1 and 2 documents must be kept for at least 5 years and must, upon request, shall be given to the Customs and tax administration.

(5). Customs and tax administration can determine in what way the net mass shall be determined, and can require compensation by including authorized weighing and measuring.

(6). Customs and tax administration may grant relief in the obligation to declare, when circumstances justify it.

section 43. The consignee is not able to specify the nature and quantity of the goods in accordance with § 6, paragraph 8, section 7, paragraph 2, article 7, paragraph 4, article 11, paragraph 2, article 18, paragraph 2, or section 32, paragraph 3, the Customs and tax administration by item the recipient's request, grant this permission to inspect the goods before the customs declaration is made. There may also be granted on written request item the recipient permission to take samples. The cost of unpacking, weighing, repacking and other handling of the goods or for the analysis of the samples shall be borne by the consignee.

(2). Is the consignee, even after inspection of the goods, not able to specify the nature of the products or their possible taxation after tax laws, should the consignee in the customs declaration make an exact specification of the item lot, which, for each type of goods, indicate the value and quantity of the goods in question and is given information on their use and, as far as possible composition. In such cases, customs duties and taxes are calculated on the basis of one of the Customs and tax administration truffen decision on the tariff classification and taxation.

Customs examination, etc.



§ 44. When specifying for customs clearance or temporary storage customs and tax administration is entitled to carry out any examination of the items that are necessary for the exercise of the control, and without compensation to take samples of the goods to the extent that it is necessary to examine their nature. The consignee is entitled to after the study's completion, upon request, to have the samples taken returned to the extent that the Customs and tax administration no longer need them.

(2). In determining the duties and taxes on the goods declared can the share of goods taken from customs and tax administration as a test, not be deducted from the specified quantity or value.

(3). Where customs and tax administration shall carry out sampling, applied its findings on all of the goods listed under the item in question in the Declaration. The consignee may, however, request an additional examination of the goods, if the consignee believes that the sample cannot be used on the remainder of the goods declared.

(4). It is the responsibility of the consignee or the acting on behalf of the recipient of the goods, to carry out the examination of the goods necessary for work (out-and packing, weighing, measuring, etc.). The costs associated therewith shall be borne by the consignee.

§ 45. Customs (including anti-dumping duties, countervailing duties and additional import duties and import taxes (i.e. agricultural element (le), additional duties on sugar content (tts) or flour (ttm), the settlement amount or charge) and charges shall be calculated according to the rates and on the basis that is applicable on the day on which the customs declaration is accepted by Customs and tax administration, subject to paragraphs 2 to 6.

(2). Customs and tax administration may postpone the acceptance of the customs declaration, when special circumstances.

(3). When customs clearance declaration with the request quota toldbehandling is assumed on the day when access to quota toldbehandling shall come to an end, clear customs with quota rate so large a portion of the specified amount or value of the goods, which is similar to the rest of the quota concerned, which can be found on this day. The remaining part of the specified goods quantity or value clear customs with the customs rate applicable when access to quota toldbehandling has ceased.

(4). Specify a standard customs clearance after the end of the article 16, paragraph 1, or article 25, paragraph 1, the period laid down, the rates in force on the day on which the time limit expired. If wrongfully committed goods with customs T1 status before customs clearance Declaration is accepted by Customs and tax administration, see. However, section 23, paragraph 3, shall apply the rates in force on the day on which the goods were committed.

(5). Notwithstanding the provisions of paragraph 4 shall be granted for goods that have been declared for temporary storage of more than 14 calendar days prior to the commencement of a quota, and in respect of which the customs declaration is accepted by Customs and tax administration after this time, the quota toldbehandling in accordance with the applicable provisions of this quota period, provided that the following conditions are met: 1) the goods must be subject to a tariff quota system, which is a continuation of an equivalent tariff quota system that were in effect before the quota period.

2) the tariff quota for the previous quota period should not be exhausted before the end of that period, and the availability of quota toldbehandling in the following quota period shall not be terminated on the date on which the customs declaration is accepted.

(6). If there is a reduction of the duty rate applicable after the date of acceptance of the customs declaration, but before the product is released, the consignee may request application of the favourable rate. This does not apply in respect of goods which cannot be released because of customs and tax administration due to circumstances that can only be attributed to the consignee.

§ 46. Customs and tax administration shall inform the consignee for customs and taxes on the goods.

§ 47. Goods which cannot be released because the necessary documentation is not available, can be taken by the Customs and tax administration in conservation or similar, be sold, destroyed or imposed on re-exportation.

(2). Release to the item recipient's outline of possible waste and residues arising from the destruction of the goods takes place on the tax base, which is established or recognized by the Customs and tax administration at the time of destruction.

Chapter 2 exports of goods § 48. Customs and tax administration's export control authority. The export control authority is specifically the tax Centre where the exporter or his representative are registered, see. Customs Act section 29, or another tax center, that of administrative or organisational reasons performs this function. In addition, other Customs offices in the EUROPEAN UNION in particular cases be export control authority.

(2). Exports of goods to the sender to the goods export control authority submit an export declaration prior to export. At the export declaration shall mean electronic transmission of export data to customs and tax administration or the submission of a written export declaration (EC's single administrative document), see. § 114. Written export declaration may, however, only be applied in exceptional cases in accordance with Eu provisions.

(3). The goods released for export of the export control authority, which after release provide an export accompanying document. The accompanying document must accompany the goods and be presented to the Customs authorities at the Customs Office in the EUROPEAN UNION.

(4). Export declaration shall be submitted in the following cases: 1) exports of goods for export to a third country.
2) warehousing of goods in Copenhagen free port for export to a third country.

3) By being placed on free warehouse of goods from EU countries for export to a third country.

4) By warehousing of certain agricultural goods under a customs-warehousing-prefinanced goods or in connection with the manufacture of certain agricultural goods under customs control.

5) exports of goods for export to a place in the EU customs territory but outside the Eu tax area.

(5). If the EU goods are stored in the Copenhagen free port, without which at oplæggelsen is placed an export declaration, that, if the goods to be exported to the third country, later given an export declaration.

(6). Customs and tax administration establishes requirements for export documentation in accordance with paragraph 4, no. 2 and 3, and paragraph 5.

(7). If there are specific export regulations as a result of the health, safety, veterinary, phytopathological or other reasons, the export can take place only when these provisions are met.

§ 49. Access to the Customs and tax administration's electronic export system is done after prior permission from customs and tax administration.

(2). Customs and tax administration may revoke the authorization referred to in paragraph 1 shall, if the entity will override the terms of this.

§ 50. Customs and tax administration shall notify, in accordance with the provisions laid down by the EU for clearance exporters who wish to meet the export formalities on its own premises or on any other of the Customs and tax administration places designated or approved, permission to as ' approved exporter ' to enter goods for export under simplified procedures. Export declaration must be submitted electronically.

(2). The authorization referred to in paragraph 1 shall give access to the shedding of all export information prior to each export or for submission of simplified export declarations should be followed up by a supplementary declaration no later than immediately after the end of a period. The period's length shall be laid down in the authorization, and cannot be longer than one calendar month.

(3). Unless otherwise provided for in the authorization, it may not be applied to exports of: 1) goods covered by the provisions on export refund or export tax.

2) products for health, safety, veterinary, phytopathological or other reasons can be performed only on presentation of an export licence.

(4). Customs and tax administration may revoke the authorization if the company overrules terms for it.

§ 51. At each exportation under section 50, the approved exporter apply an export accompanying document shall accompany the goods to the Customs office where the goods are udpasserer of the EU customs territory.

(2). The approved exporter must notify must export. Such notification shall be made to the tax Centre where the time of loading of the goods takes place.

(3). The export accompanying document shall, together with the goods presented to customs authority at the place of exit endorsement of the EU customs territory. This authority certifies goods are exported to the European Union.

(4). The goods and the export declaration shall not be presented to customs and tax administration, unless this is required by the authorities in connection with the performance of the General export control.

(5). If the export is subject to an authorization, the export accompanying document shall include reference to the relevant appropriation.

§ 52. A copy of the export accompanying document with the relevant supporting documents must be kept in the company together with Moreover accounting material.

(2). Authorized as an approved exporter shall exempt the exporter to present annex, including value documentation for each export.

(3). They referred to in paragraphs 1 and 2 documents must be kept for at least 5 years and must, upon request, shall be given to the Customs and tax administration.

§ 53. Export declarations shall contain the information and codes that have been set out in the EU's rules on completion of the single administrative document.

(2). Item sender must at the same time as the export declaration shall give a copy to the Customs and tax administration of the invoice is drawn up of the goods, if the statistical value of the goods exceeds 20000 DKK when circumstances justify it, the Customs and tax authorities allow that the invoice is issued after the following.

(3). The invoice shall be drawn up of the goods or the sender on whose behalf the goods exported here from the countryside, and shall contain the following information: 1) Item afsenderens name and address.

2 the name and address of the recipient of the Item).

3) place and date of issuing the invoice as well as his number.

4) the number and kind of packages, marks and numbers.

5) an exact specification of the consignment content and net mass of each type (number of pieces, the mass or target).

6) Specified price specification and terms of delivery.

(4). The export declaration must also contain or be accompanied by such information and statements necessary for customs and tax administration control of external trade statistics and with the specific provisions laid down for exportation of goods of that kind.

§ 54. Export taxes are calculated at the rate or amount applicable on the day on which the export declaration is accepted by Customs and tax administration.

(2). Customs and tax administration shall inform the exporter for the export amount of duty borne by the goods.

§ 55. Except for the export of the following items applies to specific provisions, these are excluded from it in section 48 (4), laid down requirements on the export declaration: 1) goods transiting the customs territory in one of the Danish customs and tax administration approved the postal company's custody.

2) Goods in transit to a destination outside the customs territory of the community or to the Danish Copenhagen free port, when they are dispatched in accordance with the EU's arrangements for shipping or on presentation of the Carnets issued in accordance with the Customs Convention on the international transport of goods under cover of TIR Carnets, Customs Convention on the ATA or CPD Carnets for the temporary admission of goods or a transit document issued pursuant to the agreement of 19. June 1951 between the parties to the North Atlantic Treaty regarding the status of their forces (NATO-customs declaration form 302).

3) goods carried on board as hand baggage or as registered luggage.

(2). Customs and tax administration may, where the circumstances justify it, in other cases than those referred to in paragraph 1 may waive the requirement of export declaration as well as grant concessions in the obligation to declare.

section 56. It is the responsibility of the consignor or the item that on the item recipient's behalf carries out export, to present the goods for the export control authority as well as to carry out the investigation and identification of the goods necessary for work (out-and packing, weighing, measuring, etc.). Associated costs shall be borne by the goods the sender.

(2). The goods must be produced for the export control authority in good time before exportation, that the necessary control measures can be implemented. In addition, the time-limits laid down in the EU's provisions are complied with.

(3). At the customs clearance for export Customs and tax administration is entitled to carry out any examination of the items that are necessary for the exercise of the control, and without compensation to take samples of the goods to the extent that it is necessary to examine their nature. The consignor is entitled to receive the item after the study's completion, upon request, to have the samples taken returned to the extent that the Customs and tax administration no longer need them. The portion of items taken as sample may not be deducted from the quantity indicated. Customs and tax administration may permit the quantities taken as sample, be replaced with identical goods in order to make the shipment is complete.

(4). Where customs and tax administration shall carry out sampling, applied its findings on all of the goods listed under the item in question in the export declaration. Item sender may, however, request an additional examination of the goods, if the goods the sender believes that the sample cannot be used on the remainder of the goods declared.

§ 57. For goods exported by an authority or organization that has been approved for such purpose by the Customs and tax administration, handled the export controls by the competent authority or company. Customs and tax administration may, for control reasons require goods presented before export. The following items must always be presented to customs and tax administration before export: 1) goods re-exported after temporary storage.

2) goods transported in accordance with the EU's arrangements for shipment unless customs and tax administration in accordance with the scheme has granted exemption from regulation. also section 58.

3) goods exported from carnet issued in accordance with the Customs Convention on the international transport of goods under cover of TIR Carnets or Customs Convention on the ATA or CPD Carnets for the temporary admission of goods.

4) goods referred to in section 59.

5) goods intended for reimportation after outward processing or standard Exchange.

6) goods exported from the repayment or remission of customs duties and levies, unless duty-free and tax administration by appropriation or otherwise has allowed that the items be performed without presentation of the said authorities.

7) Goods in respect of which provisions must be paid after the EU export tax.
8) goods for which there are specific health, safety, veterinary, phytopathological or other provisions.

(2). In cases where an authority or company approved by the Customs and tax administration carries out export control or charge of the export of goods, shall deliver the relevant authority or company export declarations to customs and tax administration with the certificate of exportation.

(3). Customs and tax administration determines where the export inspection must take place, unless this is carried out by an authority or company, such as customs and tax administration has authorized.

§ 58. Customs and tax administration may, in accordance with the rules laid down by the EU give trade senders who consign goods as Community transit/common transit permission to as ' authorised consignor ' not to present the goods and submit export and transit declaration at the Office of departure.

(2). Customs and tax administration may, in accordance with the rules laid down by the EU give trade senders who consign goods under a T2L document, permission for which ' authorised consignor ', to use the document without it be endorsed by the authorities referred to in connection with the goods shipment.

(3). Customs and tax administration may, in accordance with the rules laid down by the European Union announce product mailers who wish to consign goods in respect of which a T5 control copy shall be issued to as ' authorised consignor ', to use the document without it be endorsed by the Customs and tax administration in connection with the goods shipment.

(4). Customs and tax administration may revoke the authorization if the company overrules terms for it.

section 59. Export of spirits and wine with an intermediate ethanol content exceeding 18% vol., tobacco products and cigarette papers in uncorrect able or against the repayment or remission of customs duties or taxes shall take place only with the fixed ship or aircraft routing connections or by post, rail or customs approved trucks or containers.

(2). Export by sea of spirits and wine with an intermediate ethanol content of more than 18% vol in the corrected position may only take place with the fixed ship's routing connections.

(3). For export by ship of spirits and wine with an intermediate ethanol content exceeding 18% vol., the Customs and tax administration permission in each case. Permission for export of those goods with a ship that measures less than 500 tonnes NET and who is resident in Denmark or another country that has ratified the Convention of 19. August 1925 on combating smuggling of alcoholic products (Helsinki Convention), can be made only when the ship is provided with the article 3 of the Convention provided for official approval, and the conditions laid down in article 4 of the Convention for the transport of spirits and wine with an intermediate ethanol content exceeding 18% vol. with ships of that kind are satisfied.

(4). Exempted from paragraphs 1 to 3 are the victualling of vessels and aircraft, as well as export as hand baggage and registered baggage.

section 60. Persons residing in a third country which carry uncorrect spirits, wine and tobacco products in addition to the hand baggage in this publication Chapter 10 quantities provided for, and which shall indicate to be on transit to a third country, may be allowed against the deposit of customs and taxes that lead to such goods.

Chapter 3 Registration, settlement and collateral section 61. For the entries for the recipients and senders, who reviewed it for registration with customs and tax administration in accordance with the Customs Act section 29, be issued a certificate of registration.

(2). Review for registration must happen before item imports or exports carried out.

§ 62. They fall in the Customs Act section 30, paragraph 1, and section 33, paragraph 4 referred to dates for the last payment on a timely Saturday, Sunday or public holiday, it shall be postponed to the first following working day.

section 63. Customs and tax administration shall inform following the expiration of a settlement period the consignee about guilty customs and taxes. In cases where guilty customs and taxes are not included in the import specification, however, the consignee shall be the responsibility of following the order from the Customs and tax administration to pay the missing amount.

section 64. Product recipients and senders who want to participate in the Customs and tax administration's guarantee scheme, see. Customs Act section 30, paragraph 2-5, must register with the scheme, before product importation or exportation is carried out-.

(2). For the registered item recipients and senders are issued a certificate of registration.

(3). The choice between the Customs Act section 30, paragraph 3 referred to the collateral forms are binding for one year. Change can take place on 1 January 2007. March. Change request must be received by Customs and tax administration before the end of the preceding month of January. It may be that the change be made at other times, when circumstances justify it.

(4). Contribution for participation in the scheme is fixed at 2.5 per mille of the amount of the duty or export duty amount. The contribution will be charged with the duty and shall be paid in accordance with the rules of this regulation. Customs Act section 30, paragraph 1.

(5). Customs and tax administration guarantee scheme covers customs and export tax amount has not been recovered by other means.

(6). By coverage of an item recipient's or sender's customs debt arises, the tariff item and the tax administration the collateral arrangement in the claim against the consignee or consignor item.

section 65. The Customs Act section 30, paragraph 3, nr. 2 security referred to can be made in the form of publicly traded bonds, bank guarantee, cash deposits or in the form of other reassuring security for customs and tax administration provisions. Customs and tax administration lays down the detailed rules for the safe's size, including a possible minimum size.

(2). Safety must be approved by the Customs and tax administration before product introduction or export.

(3). Amendment of guarantee form and size is done according to the rules laid down in article 64, paragraph 3. Customs and tax administration may at any time require the size of security increased, if the security is deemed no longer to be able to cover the item recipient's customs debt.

Chapter 4 customs clearance of transport § 66. By means of transport for the purposes of this Ordinance, marine, aircraft, trains, trucks, buses, passenger cars, etc.

(2). By ships for the purposes of this order ships, boats and vessels of any kind, with the exception of søluftfartøjer.

Common provisions on ships and aircraft



section 67. The driver or owner of a ship or aircraft shall be liable for customs duties and taxes of goods, including residual cargo and supplies on hand, such as loaded, stored, are removed in the Danish customs area or consumed in contravention of the rules laid down in this Ordinance.

section 68. Uberigtigede products may be required when sealed vessels or aircraft are in the Danish customs territory or are traveling between locations in the Danish customs area, whether vessel or aircraft passing foreign or international territory during the journey.

(2). Ships and aircraft in the Danish customs area must not cause uncorrect Vittles as cargo or supplies, etc., unless they have started a journey whose final destination is a berthing place or a landing location outside the Danish customs area, see. However, sections 73 and 79.

section 69. The master of a ship or aircraft shall verify the information on universal product, reloading, etc. imposed pursuant to Customs Act, section 17, paragraph 1, upon presentation of shipping documents, travel journals or registration papers and cargo documents, etc.

(2). Tax and customs administration may deny access to and egress from the universal product and supply or removal of goods, until inkvirering is completed. Customs and tax administration may also prohibit the universal product leaves the inkvireringsstedet, until inkvireringen is completed.

section 70. Customs and tax administration can provide relief in accordance with the conditions laid down in this Ordinance in connection with ships and aircraft arrival to and departure from the Danish customs area, as far as ships and aircraft, which belongs to Danish and foreign State authorities, and which does not involve goods or passengers for a fee. Incentives can also be provided for supply ships and helicopters to the drilling and production platforms, vessels, ships, towage and pilotage school boats, salvage vessels, passenger ships on regular services, ferries, boats under 6 tonnes NET and vessels in service between harbours within the same tax centers business area, ships in scheduled traffic with authorization in accordance with article 313b in Commission Regulation No 2454/93. No 2454/93 laying down certain detailed rules for the application of Council Regulation No 40/94. 2913/92 establishing the Community customs code, as well as ships calling at Copenhagen free port.

Special provisions for vessels



§ 71. Port authorities, as well as enterprises, which operates the port, customs and tax administration to provide the information that they are in possession of, regarding ships expected and actual arrival and departure as well as about the unannounced arrival of ships. Customs and tax administration shall lay down the detailed conditions for the submission of this information.

(2). The driver of the cargo ships and ferries must on arrival at a port in the customs territory from a third country the Danish lodge an electronic notice of arrival to the Customs and tax administration.
(3). The driver of the cargo ships and ferries must on arrival at a port in the Danish customs area from elsewhere in the EU customs territory file an electronic notice of arrival to the Customs and tax administration, provided that the ship as cargo carrying goods or uberigtigede goods loaded in a third country. This notice must be given before goods are unloaded.

(4). Master of fish and fishing vessels, which are designed for commercial sea fishing, on arrival at a port in the customs territory of the Danish lodge an electronic notice of arrival to the Customs and tax administration, provided that the ship as cargo carry uberigtigede goods or goods which are loaded in a third country. This notice must be given before goods are unloaded.

(5). The driver of the cargo ships and ferries must, before departure from a port in the Danish customs territory to a third country may lodge an electronic message on the ship's departure to customs and tax administration, provided that the ship has loaded goods.

(6). The driver of the cargo ships and ferries must, before departure from a port in the customs territory of Danish to somewhere else in the EU customs territory file an electronic notice of the ship's departure to customs and tax administration, provided that the ship as cargo have loaded uberigtigede goods or goods intended for export to the European Union.

(7). Master of fish and fishing vessels, which are designed for commercial marine fisheries, must, before departure from a port in the customs territory of the Danish lodge an electronic message on the ship's departure to customs and tax administration, provided that the ship as cargo have loaded uberigtigede goods or goods intended for export to the European Union.

(8). The provisions of paragraphs 3 and 6 shall apply mutatis mutandis to ships arriving from or departing to a country with which the EU has entered into an agreement on security measures based on EU legislation.

(9). In paragraphs 2-8 referred to notifications shall contain the information determined by the Customs and tax administration.

Paragraph 10. The driver of the other ships to be on arrival at a port in the Danish customs territory from a third country and before departure to a third country electronically, orally, by e-mail or by fax to notify the Customs and tax administration, from where the ship originated or where it will sail as well as what goods it brings. This also applies if the ship arrives from somewhere else in the EU customs territory and carry uberigtigede goods as cargo or supplies.

Paragraph 11. An authorised person may, instead of the driver give the necessary information referred to in paragraphs 2 to 10 to customs and tax administration.

Paragraph 12. Ships disembarking and embarking and disembarking of passengers, crew members must prior oral or by telecopier shall be notified to the satisfaction of the Customs and tax administration and may not commence before permission is available.

Paragraph 13. Passenger ships on regular services and ferries that arrive after a prior announced timetables, are exempted from paragraph 12. The Customs and tax authorities can, however, adjust the landing and embarkation of passengers.

section 72. For the vessels referred to in section 71, paragraph 2 – 8, and resulting in goods as cargo, must be given an electronic declaration of cargo to customs and tax administration. The Declaration shall contain the information determined by the Customs and tax administration.

(2). Declarations for vessels referred to in section 71, paragraph 2, must be made upon arrival.

(3). Declarations for vessels referred to in section 71, paragraph 3, 4 and 8, must be provided before unloading.

(4). Declarations for vessels departing, must be made before departure.

(5). Declarations to be made by one of the following persons: 1) the person responsible for the ship.

2), in whose name or on whose behalf, the person responsible for the ship handler.

3) the person or persons who have concluded a contract and issued a bill of lading or waybill for their physical transport.

4) An authorised person.

section 73. Regardless of section 68, paragraph 2, can the article 90, paragraphs 7 and 8, referred to vessels, however, cause uncorrect victualling loaded in accordance with the rules laid down for these vessels.

(2). Foreign pleasure craft, which are exclusively on travel between sites in the country of origin and places in the Danish customs area, as well as the Danish pleasure craft, may only cause uncorrect victualling, etc. to the extent that provianten may be admitted free of import duties and taxes in accordance with the rules of customs and fiscal freedom of travel goods.

§ 74. By inkvirering must ship nationality-and measurement documents, upon request, be delivered to customs and tax administration, where they remain until given permission for departure.

§ 75. Notwithstanding section 71, paragraphs 2 to 9, the ship on arrival at or departure from ports in the Danish customs area provide the following IMO-FAL forms: 1) Form 1 – General Declaration. The Declaration must be dated and signed by the master, the ship's agent or some other person duly authorised by the master, or authenticated in a manner acceptable to the Customs and tax administration.

2) Form 3 — ship's stores Declaration. The Declaration must be dated and signed by the master or some other ship's officer duly authorised by the master, and who has personal knowledge of the facts relating to the ship's supplies of catering supplies, etc., or be certified in a manner that is acceptable to the Customs and tax administration.

3) Form 4 – statement on the crew's personal belongings. The Declaration must be dated and signed by the master or some other ship's officer duly authorised by the master, or authenticated in a manner acceptable to the Customs and tax administration. Customs and tax administration may also require that each crew member writes its name, or if the person cannot write, put his mark on the part of the Declaration, relating to his or her belongings. The Declaration is not required by the ship's departure.

4) Form 5 – crew list. The Declaration must be dated and signed by the master or some other ship's officer duly authorised by the master, or authenticated in a manner acceptable to the Customs and tax administration. At the departure of the vessel accepted a copy of the crew list, presented on arrival with a new signature and endorsement that indicates any change in the number or composition of the crew, or indicating that no changes are.

5) Form 6 – Passenger list. The Declaration must be dated and signed by the master, the ship's agent or some other person duly authorised by the master, or authenticated in a manner acceptable to the Customs and tax administration. Declaration required for ships, which are allowed to carry 12 passengers or less.

(2). The submission referred to in paragraph 1, IMO-FAL fomularer can forward to the 1. June 2015 shall be submitted in hard copy by fax or electronically to the Customs and tax administration or to the port authority of the port, where the port authority is authorised to receive the forms. The forms are acquired by the audience. From the 1. IMO-FAL forms June 2015 must be submitted electronically via the maritime information SafeSeaNet system development.

(3). Ships falling under the scope of Directive 2002/59/EC and which are in operation between ports situated in the customs territory of the European Union, and which has not proceeded to sea, en route from entering or is on its way to a port situated outside that territory or a free zone of control type I within the meaning of the customs legislation shall be exempt from filing referred to in paragraph 1, IMO-FAL forms provided that there are no permitted customs-and tax-free provisions.

§ 76. Passenger ships on regular services and ferries that sail after a prior announced timetables, are exempted from the obligation of the Customs Act, section 18, paragraph 1, to notify the departure of customs and tax administration.

§ 77. The provisions on ships vareførsel etc. in the Customs Act and in this Ordinance as well as the related criminal provisions applied to ships, which is native to the States which have ratified the Convention of 19. August 1925 on combating smuggling of alcoholic products (Helsinki Convention) and its final Protocol. Rules are applied in the fields and to the extent laid down in the Convention, article 9, paragraph 2.

Special provisions on aircraft



§ 78. The following aircraft may as an exception to the Customs section 19, paragraph 1, countries at or depart from places that have not been approved as customs airports by Customs and tax administration: 1) aircraft goblet.

2) Glider, arriving in or departing from the Danish customs area, when the aircraft causes a distance flight permission granted pursuant to a concluded international agreement on facilitation of Denmark for distance flight with glider.

3) Søluftfartøjer, where the Customs and tax administration in advance has given permission for arrival and departure.

§ 79. Regardless of section 68 (2), aircraft in regular service, which according to one of the Customs and tax administration approved timetables have been authorized for combined domestic and international flight, bring uncorrect Vittles.

section 80. Airport authorities, as well as companies that operate airports, for customs and tax administration provide the information that they are in possession of, concerning aircraft expected and actual arrival and departure as well as arrival of unannounced aircraft. Customs and tax administration shall lay down the detailed conditions for the submission of this information.
(2). The driver of the aircraft, resulting in products such as load, on arrival at a Customs Airport in the Danish customs territory from a third country to lodge an electronic notice of arrival of the aircraft for customs and tax administration.

(3). The driver of the aircraft must, before departure from a Customs Airport in the Danish customs territory for a third country to lodge an electronic message on the aircraft departure to customs and tax administration, provided that the aircraft has loaded goods.

(4). The driver of the aircraft arrives at a Customs Airport from somewhere else in the EU customs territory with uberigtigede products under the simplified transit procedure for carriage by air or with goods loaded in a third country, the goods must be presented to lodge an electronic notice of arrival to the Customs and tax administration.

(5). The driver of the aircraft, which departs from a Customs Airport to somewhere else in the EU customs territory, must submit an electronic message prior to departure of the aircraft departure to customs and tax administration, provided that the aircraft has loaded uberigtigede goods or goods intended for export to the European Union.

(6). In paragraphs 2 to 5 shall notifications shall contain the information determined by the Customs and tax administration.

(7). An authorised person may, instead of the driver give the necessary information referred to in paragraphs 2 to 5 of the Customs and tax administration.

(8). Aircraft in regular service, arriving after a prior announced timetables, as well as aircraft, exclusively engaged between airports in the Danish customs area, however, are exempted from the provisions referred to in paragraph 1.

§ 81. For the aircraft, which is referred to in section 80, paragraph 2-5, must be given an electronic declaration of cargo to customs and tax administration. The Declaration shall contain the information determined by the Customs and tax administration.

(2). Declarations for aircraft arriving from a third country, must be made upon arrival.

(3). Declarations for aircraft arriving from elsewhere in the customs territory of the European Union or a country with which the EU has entered into an agreement on security measures based on European Community law, must be submitted upon completion of the Community transit procedure.

(4). Declarations for the aircraft departs, should be made prior to departure.

(5). Declarations to be made by one of the following persons: 1) the person responsible for the aircraft.

2), in whose name or on whose behalf, the person responsible for the aircraft handler.

3) the person or persons who have concluded a contract and issued a bill of lading or waybill for their physical transport.

4) An authorised person.

section 82. § 80, paragraphs 3 and 5, and section 81, paragraph 1, 4 and 5 shall apply mutatis mutandis to vehicles carrying air fragtgods, which are intended for export to the European Union, from a Customs Airport in the Danish customs area, where the goods are not transported under the Community transit procedure.

section 83. Notwithstanding section 80, (2) and (3) the master of an aircraft or an authorised person, upon arrival at a Customs Airport in the Danish customs area, make a customs declaration, as referred to. § 114, of aircraft, cargo and catering supplies, etc. to the Customs and tax administration.

(2). The provision of paragraph 1 shall not apply to aircraft arriving to the Danish customs area directly from somewhere else in the EU customs territory, and which does not carry uberigtigede goods as cargo and supplies.

(3). Customs declaration which must be signed by air vessel or an authorized person, shall contain the following information: 1) the driver's name and aircraft data (type, number, nationality and the name of the owner).

2) number of crew members and passengers.

3) name of the aircraft, local representative.

4) from which the aircraft is coming.

5) load at the nature and quantity of the product as well as loading and unloading airports airports with an indication of the relevant cargo documents, dates and numbers.

6) Summary information about the travel goods and specified information about the availability of uncorrect victualling, etc. (including items that belong to the driver and crew members).

7) driver's statement that the aircraft does not lead to other or more than the specified, and that there are no other entries to category space or spaces and stores than they, as under inkvireringen will be demonstrated to the satisfaction of the Customs and tax administration.

(4). If the aircraft is subject to the rules about electronic declaration of cargo pursuant to section 81, it is not mandatory to specify information about the cargo in customs declaration as described in paragraph 3, no. 5. Paragraph 5. Arriving aircraft from a place in the Danish customs area with uberigtigede products, see. section 79, must submit the lead aircraft in section 84, paragraph 4, the customs declaration to the Customs and tax administration.

(6). Customs and tax administration may, on application, allow another way than the statement referred to in paragraph 1 relating to aircraft, cargo and catering supplies, etc., customs and tax administration shall determine the terms and conditions of this licence, including the withdrawal.

section 84. Notwithstanding section 80, paragraphs 3 and 5, the master of an aircraft to be sent from a Customs Airport in the Danish customs territory for a third country or to another location in the EU customs territory, and the aircraft carry uberigtigede goods, before the exit make a customs declaration or in § 83, paragraph 6, referred to the second declaration to customs and tax administration. The aircraft must not be sent until you have given permission.

(2). Customs declaration which must be signed by air vessel or an authorized person, shall contain the following information: 1) time of departure of the aircraft and the aircraft's destination.

2) load at the art and its loading and unloading airports airports with an indication of the relevant cargo documents, dates and numbers.

3) Summary information about the travel goods and specified information about the availability of uncorrect victualling, etc. (including items that belong to the driver and crew members).

4) driver's statement that the aircraft does not lead to other or more than the specified.

(3). If the aircraft is subject to the rules about electronic declaration of cargo pursuant to section 81, it is not mandatory to specify information about the cargo in customs declaration as described in paragraph 2, no. 2. the provisions of paragraph 4. Departing the aircraft with uberigtigede goods at a Customs Airport in the Danish customs area, aircraft flying itself is a copy of the customs declaration, as referred to in paragraph 2 and the Declaration must be presented to customs and tax administration on arrival.

§ 85. From an aircraft must not be dropping of uberigtigede goods in the Danish customs area, unless it is done for safety reasons. The owner or the availability of the aircraft, shall be liable for customs duties and taxes of goods dropes not provided and cannot be regarded as destroyed by detonation.

(2). If the uberigtigede goods dropped for safety reasons in the Danish customs area, the driver must without delay inform the Customs and tax administration.

Special provisions on other means of transport



§ 86. Customs and tax administration can determine where customs clearance of trucks to take place.

(2). When a truck arrives at the Danish customs territory from a third country, must the driver or an authorized person, prior to the commencement of oral inkvirering provide information to the tax and customs administration on truck, cargo and catering supplies, etc., customs and tax administration may require that this information must be given on a customs declaration, as referred to. § 114.

(3). Customs and tax administration may, on application, allow other media manner than provided for in paragraph 2 relating to truck, cargo and catering supplies, etc., customs and tax administration shall determine the terms and conditions of this licence.

(4). section 69 shall apply mutatis mutandis for trucks.

section 87. For other vehicles in traffic between the Danish customs area and third countries than ships, aircraft and trucks section 86 shall apply mutatis mutandis.

Chapter 5 Provisions § 88. Vessels and aircraft may, in accordance with the provisions of this chapter, provianteres with items that are exempt from customs duties and charges, as well as goods for which drawback of customs duties and taxes.

(2). By victualling with customs-and tax-free goods ' means the purchase of supplies with: 1) Uberigtigede items.

2) Products from the victualling establishments.

3) goods in respect of which required repayment or remission of customs duties and charges.

(3). Victualling of ships and aircraft whose destination is a berthing place or an airport within the EU, can also happen with non-taxed products subject to excise duty, for sale in taxed able on board. It is a precondition that the vessel or aircraft separately have authorization to receive products subject to excise duty.

(4). Permission for victualling must be obtained prior to commencing as victualling supplies. Victualling permission granted by Customs and tax administration as either standing or permission in each case.

section 89. Ships can provianteres with customs and duty-free goods for use on board and for sale to passengers, when the ship's final destination is a berthing place in a third country.
(2). Ships, whose final destination is a port of call within the EU customs territory but outside the Danish customs area, can only provianteres with customs and duty-free goods for consumption on board as well as with non-taxed products subject to excise duty is payable on a sale in taxed able on board without prejudice. § 88, paragraph 3. Goods for consumption include only items that can be consumed on board.

(3). Fishing vessels, which departs on fishing by at least 5 days duration outside the Danish customs area, can provianteres with customs and duty-free goods for use on board without prejudice. § 90, paragraph 7.

(4). Fishing vessels participating in the fishery on the Flensburg Fjord, and pleasure craft can not provianteres with duty-and tax-free goods.

(5). Customs and tax administration can refuse the provisioning of passenger vessels with duty-and tax-free goods, when the main purpose of the route or the individual ferry ride is not to maintain traffic in the usual sense of the word.

section 90. Victualling of ships can be done with appropriate quantities laid down for the Customs-and tax administration estimates, taking into account reserves on board, duration and the number of crew members and passengers. The purchase of supplies with customs-and tax-free liquor, wine, tobacco and cigarette paper can in paragraphs 2-8 specific restrictions mentioned most happen with the following quantities per crew member or passenger per day after the journey estimated duration: 1/4 litre of spirits or, if ethanolindholdet is over 60% vol, 1/8 litre, 1/4 litre of wine and 40 g of tobacco products and 1 paragraph for each gram of fine cut tobacco cigarette paper.

(2). For the purchase of supplies for use on board and for sale to passengers on board passenger vessels in traffic between ports in Denmark and Norway applies the between the Government in Finland and Denmark, the customs administrations of the Norway and Sweden concluded agreement, see. the order of Protocol of 9. April 1985 amending the agreement of 1968 on the provisioning of passenger vessels in traffic between ports in Denmark, Finland, Norway and Sweden.

(3). For the purchase of supplies for consumption on board, as well as for sale to passengers on board passenger vessels, whose destination is a berthing place in a third country, and which are not covered by paragraph 2, lays down the provianteringens scale for each route taking into account reserves on board, duration and number of passengers.

(4). For the purchase of supplies for consumption on board ships, whose destination is a port of call within the EU customs territory but outside the Danish customs area, fixed provianteringens scale for each route taking into account reserves on board, duration and the number of passengers, and on the following conditions: 1) Liquor, tobacco products, as well as chocolate and sugar products shall only be sold for consumption on board in the ship's restaurant , cafeteria and the like.

2) on travel, if the duration exceeds four hours, sold 20 cigarettes or 10 cigarillos or 5 cigars or 25 g smoking tobacco per passenger, on travel, if duration is between 2 and 4 hours, sold 10 cigarettes or cigarillos 5 per passenger, and on travel if duration is less than 2 hours, there may not be sold tobacco products for consumption on board.

3) Sale of chocolate and sugar confectionery, etc. may only take place in smaller packages.

(5). Vessels of 100 gross tons or less must regardless of duration of a maximum of provianteres with 1 ½ litres of spirits per person or, if ethanolindholdet is over 60% vol, 3/4 liters per person.

(6). Ships only to ports in Estonia, Finland, Latvia, Lithuania, Norway, Poland, Sweden, or the Baltic Sea ports in Russia and Germany, must not be more than provianteres with 3/4 litres of spirits per crew member per week or, if ethanolindholdet is over 60% vol, 3/8 litres per crew member per week.

(7). Fishing vessels, which departs on fishing by at least 5 days duration outside the Danish customs area, can be up to provianteres with the following quantities of duty-and tax-free goods per person per period of 24-5:200 cigarettes or the equivalent amount of other tobacco products, 3/4 kg coffee, 1/4 kg chocolate and 15 liters of mineral water and other products subject to excise duty free food in adequate quantities according to the Customs and tax administration estimates. Foreign as well as Greenland and Faroese fishing vessels, which departs on fishing in distant waters (out to Greenland and Newfoundland, etc.), however, can provianteres in the Danish customs area according to the rules laid down in paragraph 1.

(8). For the victualling of the following vessels may lay down specific provisions: Danish naval vessels and vessels belonging to the Danish maritime safety administration, Danpilot – Off-loading activities Denmark, Rescue Services, the Ministry of food, agriculture and fisheries and mapping agency as well as the dredger vessel, sandpumpere, tugs, salvage vessels, cable ships.

section 91. Aircraft can provianteres with customs and duty-free goods for use on board and for sale to passengers and crew members when the aircraft's final destination is an airport in a third country.

(2). Aircraft whose final destination is an airport within the EU customs territory but outside the Danish customs area, can only provianteres with customs and duty-free goods for consumption on board. The sale of goods for consumption on board is in accordance with the rules laid down in article 90, paragraph 4. There may be provianteres with non-taxed products subject to excise duty is payable on a sale in taxed able on board without prejudice. § 88, paragraph 3. Goods for consumption include only items that can be consumed on board.

(3). Paragraphs 1 and 2 shall not apply to scheduled, charter and taxi aircraft, if the maximum permitted take-off weight is less than 5700 kg, or if the aircraft is designed to carry less than 10 people.

(4). Military aircraft and other smaller aircraft than the aircraft referred to in paragraph 3 can not provianteres with duty-and tax-free goods.

section 92. The purchase of supplies by aircraft can be done with appropriate quantities laid down for the Customs-and tax administration estimates, taking into account reserves on board, duration and the number of crew members and passengers.

section 93. Customs and tax administration lays down the procedures for the victualling of vessels and aircraft and can including, inter alia, decide that the duty-and tax-free supplies must be stored in special rooms or under particularly close, the sale of duty-free goods to customs and passengers must happen from purpose-designed stores, that specified way must be placed on the stock records of the Customs-and tax-free goods, and that there should be checks on passengers ' purchases of customs and duty-free goods.

(2). Tax and customs administration may deny or revoke victualling permissions If owner or master of a ship or an aircraft or persons employed in a ship or an aircraft infringed or overrides the victualling conditions.

§ 94. The driver or owner of the sections 89 and 91 referred to ships and aircraft shall be liable for customs duties and taxes of goods provianteret in customs-and tax-free status, and which does not exist at the time of customs and tax administration service, provided that: 1) is shown to be ceased to be covered by the goods are not in conformity with the provisions of this chapter, or 2) goods not on a by Customs and tax administration estimates reassuring way is shown to be passed away during storage in special rooms or under particularly close for reasons , which can be attributed to the item's own nature, or as a result of an accidental or force majeure.

(2). Customs duties and charges covered by the liability referred to in paragraph 1, be estimated by Customs and tax administration. Known time of removal, the taxation elements at this point as a basis for recruitment of customs and taxes. Known this time not be the taxation elements to the base, which was applicable at the time when the lack of the provianterede items found.

section 95. As victualling supplies is done on the basis of a written quote (victualling indication), see. § 114.

(2). The Declaration must be made by the ship's provisioning or air vessel or one of this authorized person and must contain information about the driver's name and the ship or the aircraft data (type, name or number, domicile), objectives and duration of the journey, number of crew members and passengers, the supplier's name, address and company registration/SE-nummer and specified information about the desired provisions, including whether they are intended for consumption on board or for sale to passengers, etc.

(3). It is the responsibility of the person who has made such supplies Declaration, to show that the conditions for the required supplies are met.

(4). Products for victualling ships and aircraft that cannot be exempted from tariff and import duties referred to in article 6. section 89, paragraph 2, and section 91, paragraph 2 shall be assigned to the adjustment of customs and import duties.

section 96. The master of the ship or aircraft or an authorised to sign for the received supplies.

Chapter 6 Shops in customs airports section 97. Customs and tax administration can provide shops in airports of authorization for exemption from customs duties and charges of uberigtigede products as well as of goods for which drawback or remission of customs duties and taxes, or entering from victualling establishments.

(2). Goods covered by an authorisation in accordance with paragraph 1 may only be sold to aircraft passengers, there's departure from the Danish customs area to a place outside the customs territory of the EU, and include goods for export.
(3). There can in appropriations referred to in paragraph 1 shall be laid down restrictions on the quantity of duty-and tax-free goods allowed sold to each passenger, just as it can be determined that the duty-and tax-free goods may not be sold to passengers to certain spots.

(4). Customs and tax administration can determine what items can be supplied with stores in customs airports.

(5). Customs and tax administration shall draw up detailed control measures and can, among other things. provide that there must be a specific accounting of the goods referred to in paragraph 1, and that these must be kept separately in approved premises, as well as to the items to be removed from in packages that are labeled and sealed in an approved manner.

(6). Customs and tax administration has the right at any time to carry out inspection of business premises that belong to stores in airports, and to inspect inventories, business books and other accounting material, as well as correspondence, etc., the owners of the undertakings and the persons employed in enterprises must provide customs and tax administration assistance in execution of the said inspection.

(7). By contribution of the goods referred to in paragraph 1 shall shops in airports after Customs-Customs and tax administration arrangements to make a declaration, containing the information necessary for the supervision of these authorities with the records referred to in paragraph 5.

(8). By adding return supplies from aircraft can the information referred to in paragraph 7 shall be delivered on a copy of the customs declaration or on the aircraft in § 83, paragraph 5 referred to in the Declaration.

(9). The goods referred to in paragraph 1 must not unpack, sort or repacked, however, goods outer packaging must be removed.

section 98. The 97 mentioned in § shops be liable for customs duties and taxes of goods not be provided by the Customs and tax administration's inspection, and which has not ceased to be covered by is shown to be in accordance with section 97, or as not on a by Customs and tax administration estimates reassuring way is shown to be passed away during storage in approved premises for reasons that can be attributed to the item's own nature , or as a result of an accidental or force majeure.

(2). Customs duties and taxes of goods covered by the liability referred to in paragraph 1, be estimated by Customs and tax administration. Known time of removal, the taxation elements at this point as a basis for recruitment of customs and taxes. Known this time not be the taxation elements to the base, which was applicable at the time when the inventory shortage was found.

section 99. Customs and tax administration can refuse or revoke a licence under section 97, if the company's owner or the persons employed in the company infringed or is infringing the provisions of section 97 or infringed, or override the terms of the authorization.

(2). An appropriation under section 97 will lapse if the holder loses the availability of his stay or stops his payments.

(3). In cases where an authorisation is withdrawn or lapses, goods, based with the holder of the authorization, and covered by the authorization, customs and taxed immediately or be executed. Until the Customs and fiscal correction or export takes place, the Customs and tax administration seal goods.

Chapter 7 Storage of highly taxed goods in Copenhagen Frihavn § 100. As highly taxed goods are considered spirits (including ethyl alcohol), tobacco products and cigarette papers.

§ 101. The leading highly taxed goods to Copenhagen free port from outside the Danish customs area or from the rest of the Danish customs area against the repayment or remission of duties shall be required to supply to the free port specify the goods to customs and tax administration, unless the goods supplied by ship and oplosses of Copenhagen Harbour and kept under its custody.

(2). The one in the free port receives highly taxed goods, prior to receipt specifying the goods for customs and tax administration.

§ 102. Highly taxed goods may only be kept in the Copenhagen free port outside Copenhagen's custody when the company has been authorized by Customs and tax administration.

(2). Storage is subject to customs control. Customs and tax administration shall draw up detailed control measures and can, among other things. provide that there must be a specific accounting of the goods, and that these must be kept separately in approved premises, as well as to the company for those authorities prior to specifying any entry and removal as well as transfer to or from another company.

(3). In enterprises shall not without the permission of the Customs and tax administration produced highly taxed goods, and who do not add liquor to wine.

(4). Customs and tax administration has the right at any time to carry out inspections in enterprises and to inspect inventories, business books and other accounting material, as well as correspondence, etc., as well as the owners of the undertakings of the company employed persons must provide customs and tax administration assistance in the making of the said inspection.

(5). The material referred to in paragraph 4 to be on Customs and tax administration request be handed over or are submitted to the Customs and tax administration.

(6). Transport of highly taxed goods in the free port must be carried out under customs supervision.

§ 103. The companies are liable for taxes of goods not be provided by the Customs and tax administration's inspection, and which has not ceased to be covered by is shown to be in accordance with the under section 102 (2) of the rules established, or as not on a by Customs and tax administration estimates reassuring way is shown to be passed away during storage in the Customs and tax administration approved premises for reasons that can be attributed to the item's own nature , or as a result of an accidental or force majeure.

(2). Charges of the goods covered by the liability referred to in paragraph 1, be estimated by Customs and tax administration. Known time of removal, the taxation elements at this point as a basis for recruitment of charges. Known this time not be the taxation elements to the base, which was applicable at the time when the inventory shortage was found.

Chapter 8 customs warehouse, etc.

section 104. Authorisation for customs warehousing after the Customs Act section 55, nr. 1 can of customs and tax administration shall be notified to the forwarding agents, transport companies, ship brokers, ports, etc., that holding the products for other companies.

(2). Customs warehouses may be created by ports, rail centers or similar transportation hubs such as airports, where they are referred to in paragraph 1, the transport and service companies is established when there is a particular need. This involves, among other things, to the premises of the customs warehouse must have a certain size and a reasonable utilization rate.

§ 105. Authorisation for customs warehousing after the Customs Act section 55, nr. 2, of the law on Customs and tax administration be given product recipients, which can demonstrate that they have an economic need in order to be able to hold goods from third countries.

Common provisions on free warehouses, customs warehouses and victualling establishments



§ 106. Customs and tax administration may require security to be provided for customs and import duties and taxes of goods held in a customs warehouse and in the victualling establishments, and for taxes of goods held on free warehouses, provided that the Customs and tax administration in the absence of information about the relationship of control or economic nature, which implies a risk that customs and duties in the event of shortage will not be paid to the Customs and tax administration. The guarantee may be in the form of publicly traded bonds, bank guarantee, cash deposits or in the form of other reassuring security for customs and tax administration provisions. Customs and tax administration lays down the detailed rules for the safe's size.

§ 107. By adding uberigtigede items to free warehouses, customs warehouses and victualling establishments by Customs and tax administration further provision give an indication of the basic regulation. However, for the case § 48, free warehouses (4), no. 3, and paragraph 6. The Declaration must contain the information necessary for customs and tax authority control with it in section 109, paragraph 1, referred accounts.

(2). In the case of transfer of uberigtigede items from a victualling business to another victualling business customs and tax administration can authorise the transfer can be done without the submission of the Declaration referred to in paragraph 1.

(3). By adding return supplies from aircraft can, however, give the undertaking victualling information referred to in paragraph 1 on a copy of the customs declaration or on the aircraft in § 83, paragraph 6 referred to in the Declaration.

§ 108. Goods leaving a free warehouse or a customs warehouse shall be declared for export to third countries or for customs clearance in accordance with the Customs and tax administration administrative provisions. May be authorised, to be given comprehensive indication of goods taken in a specified period.

(2). Uberigtigede items can be removed from the victualling establishments: 1) to another victualling business in the Danish customs area, 2) intended for export from the customs territory of the European Union, 3) for the victualling of ships and aircraft in the EU customs territory, 4) for use by diplomatic missions and international organizations in the EU customs territory or 5) intended for use by foreign military forces on exercise in the EU customs territory as well as to the Danish forces that is in practice outside of the Danish customs area.
(3). Removal happens at the Customs and tax administration provided control conditions, including to victualling establishment shall deliver an itemized statement of the delivered goods bearing the recipient's receipt. There may be granted permission for the given total return for items that are removed in a specified period, in accordance with article 3. However, section 109 (2).

(4). At and after the removal of uberigtigede goods from victualling establishments are customs and tax administration is entitled to carry out any of the checks the exercise necessary examination of the goods and without compensation to take samples of goods. Customs and tax administration can determine where the examination of the goods shall take place. Victualling establishment is entitled to after the study's completion, upon request, to have the samples taken returned to the extent that the Customs and tax administration does not need them.

(5). It is the responsibility of the victualling establishment or the acting on the company's behalf, making it necessary for the investigation work (out-and packing, weighing, measuring, etc.). The costs associated therewith shall be borne by the victualling business.

section 109. Customs and tax administration shall draw up detailed control measures relating to free warehouses, customs warehouses and victualling establishments and can, among other things. determine that the accounts must be kept in accordance with the detailed provisions of the obvious or added items, and that the goods must be kept separately in approved premises.

(2). Customs and tax administration has the right at any time to carry out inspection on free warehouses and customs warehouses and in the victualling establishments, including to inspect the obvious or added items, business books and other accounting material, as well as correspondence, etc., the holder of the free warehouse, customs warehouse or victualling establishment and which employed persons must provide customs and tax administration assistance for the carrying out of these inspections.

(3). The material referred to in paragraph 2 must be presented at customs and tax administration request be handed over or sent to it.

section 110. Free warehouse, customs warehouse or victualling establishment owner liable for charges of goods not be provided by the Customs and tax administration service, provided that: 1) is shown to be ceased to be covered by the goods are not in compliance with the EU rules on free warehouses and customs warehouses, or 2) goods not on a by Customs and tax administration estimates reassuring way is shown to be perished during storage at approved premises of causes , which can be attributed to the nature of the goods, or as a result of an accidental or force majeure.

(2). Charges of the goods covered by the liability referred to in paragraph 1, be estimated by Customs and tax administration. Known time of removal, the taxation elements at this point as a basis for recruitment of charges. Known this time not be the taxation elements to the base, which was applicable at the time when the inventory shortage was found.

§ 111. Customs and tax administration can refuse or revoke a permit for free warehouse, customs warehouse or victualling business, provided the proprietor or the persons employed in undertakings have infringed or is infringing the provisions of this chapter or infringed, or override the terms of the authorization.

(2). Customs and tax administration can refuse or revoke a permit for free warehouse, customs warehouse or to victualling business, provided the holder loses the availability of his stay, stops his payments, or be deprived of the right to a credit pursuant to Customs Act, section 38.

(3). In cases where an authorisation is withdrawn or lapses, the goods stored on the premises of the customs warehouse, immediately repossess, exported to third countries, dispatched or transferred to another customs warehouse. Until the customs clearance, export, transit or transfer takes place, the Customs and tax administration seal goods.

(4). The provision in paragraph 3 shall apply mutatis mutandis to free warehouses and victualling establishments.

Exemption from customs duties for defence equipment



section 112. Exemption from customs duties for defence equipment in accordance with the Customs Act § 5 granted in accordance with the authorization of the Customs and tax administration.

Chapter 9 other provisions relating to customs clearance section 113. During the exercise, the customs service and tax administration staff will be able to prove by an identity card.

§ 114. By submitting applications, declarations, declarations, statements, etc., in the form of printed forms, is determined to labelling and technical design of the Customs and tax administration. These forms shall be obtained by the audience.

section 115. The introduction into the customs territory of the Danish in § 100 mentioned highly taxed goods in consignments sent by and letters with specified value may only take place when the consignments have been marked in accordance with the rules and recommendations in the Universal Postal Convention of 10. July 1964 as amended.

section 116. Customs Act section 28 shall also apply when searching obtained information for the fulfilment of international agreements on mutual assistance in customs matters, as the EUROPEAN UNION, the EUROPEAN UNION and its member countries or Denmark has concluded with third countries.

Chapter 10 Tax freedom for luggage etc.

§ 117. When entering from third countries to the Danish customs area can travelers residing outside the Danish customs area toll free introduce travel equipment and other items that will be included in the travellers ' personal luggage for non-commercial purposes, and which are intended for re-exportation referred to in article 6. However, sections 119 and 120.

(2). Travelers with residence in the Danish customs area can when entering from a third country the same travel re-inserting duty-free equipment, such as those for use during the journey has led from here on exit.

(3). Travelers entering from third countries, can lead to duty-free supplies for their own use during the journey, in so far as by Customs and tax administration estimates, taking into account the volume and characteristics can be considered as usual travel supplies.

(4). Tobacco products, liquor, wine and beer in this Ordinance shall be deemed to be not as travel supplies or travel equipment.

Definitions



section 118. In this notice, the term: (1)): Cigarillos cigars of a maximum weight of not more than 3 g.

2) Spirits: Alcohol and alcoholic beverages of an alcoholic strength exceeding 22% vol, or Undenatured ethyl alcohol of 80% vol. or more.

3) liqueur wine: Alcohol and alcoholic beverages of an alcoholic strength not exceeding 22% vol., except for beer.

4) table wine: sparkling wine.

Tax freedom for entry from third countries



§ 119. Travelers can when entering from third country duty free bring: 1) 200 cigarettes or 100 cigarillos or 50 cigars or 250 grams of smoking tobacco.

2) 1 litre of spirits or 2 litres of fortified wine.

3) 4 litres of table wine.

4) 16 litres of beer.

section 120. Travelers can know entry from third countries allowed to bring duty-free goods other than those referred to in section 119 referred to a value that does not exceed 430 euros, if the person travelling by air or ship, respectively 300 euro, if the person travelling overland, see. However, paragraph 2.

(2). Tax freedom for fuel in portable containers are for travellers referred to in paragraph 1 shall be limited to 10 litres for each motor vehicle.

§ 121. Travelers whose entry after stay in another EU country is done from third country can derive tax freedom for goods carried in accordance with the provisions applicable at the entry from that country of the European Union. On entry to the travelers prove that the goods were acquired on the General conditions governing taxation on the domestic market of the Member State concerned and declare that taxes paid are not reimbursed.

Duty-free imports of crude oil by the entry from other EU countries



section 122. Travelers entering from other EU Member States, can only bring crude oil tax-free for private consumption, if mineral oil is introduced in the vehicle's fuel tank or in a normal reserve dunk for passenger car 2) Common provisions concerning §§ 117-121



section 123. Goods whose value does not fall within the tax-free amount referred to in article 6. § 120, to be taxed in their entirety.

(2). The value of an individual item cannot be split, just like two or more travelers are not entitled either to merge or share the tax-free amount between themselves. Exceeds the total value of the goods per traveller 430 euro or 300 euro depending on the mode of transport shall be admitted only exemption for the portion of the goods, if the aggregate value of which does not exceed this amount.

(3). The value of the goods ' means goods retail price on the purchase site, including such taxes and charges in the purchase country imposed on goods of that kind, when they are translated in the usual retail.

section 124. The prerequisite for the in §§ 117-121 tax freedom referred to are the following: 1) the goods carried on the person or in carry-on baggage (the baggage carried in person on entry), so that they can be presented to customs at the point of entry, and on the luggage, which the travelers later posing for customs and tax administration, can be documented to be registered as registered luggage upon departure at the premises of the company who made the transport of luggage to the Danish customs area and 2) the introduction of a non-commercial nature. As the importation of non-commercial nature be considered importation: a) that takes place occasionally (imports two or more times within 24 hours shall not be considered as occasionally), and
(b)) which relates solely to products intended for use or consumption by the traveller or his personal household or intended for gifts. These goods must neither by their very nature, quantity or give rise to any presumption that the introduction of professional reasons.

(2). Tax freedom will lapse if the goods are subsequently used in the dispute with the tax freedom applicable terms. In such cases, the goods are immediately entered for customs and tax administration, see. (1).

section 125. The duty-free importation of spirits, tobacco products, liqueur wines, table wines and beer from third countries can be carried out only by persons over the age of 17 years.

Indication



section 126. The Customs Act, section 23, paragraph 2, the particulars referred to for information may be given orally when the goods are not imported for commercial purposes, unless the Customs and tax administration considers it necessary that the declarations and the information shall be delivered in writing.

(2). Persons arriving to the Danish customs territory from a third country shall be obliged to immediately make declaration to customs and tax administration, if they cause goods to be Customs and taxed, or products covered by the specific provisions of the basic regulation. section 6, paragraph 4.

(3). Persons arriving to the Danish customs area must make the indication by passing a control area, which consists of two channels, one of which (red channel) is marked ' goods to declare ', and the second one (green channel) are labeled ' nothing to declare ', if such a control area established in the relevant place of arrival. Persons entering through the green channel, has by this action indicated to the satisfaction of the Customs and tax administration, that they do not result in goods intended for import duties and taxes shall adjust, or causes goods which are subject to specific provisions of the basic regulation. section 6, paragraph 4.

section 127. People entering from other EU countries, must pass a control area with the blue channel (nothing to declare), where one exists.

section 128. Persons who are employed in shipping, aviation and truck traffic, and if entry takes place within the framework thus, against the ship, aircraft or truck's driver set all carried goods, see. § 75, article 83, paragraph 1, and section 84, paragraph 2. Goods declared against the ship, aircraft or truck's driver, is exempt from the Declaration in accordance with the Customs Act, section 23, paragraph 2, unless the goods are removed from the universal product. Uberigtigede items to be removed, shall be indicated to the satisfaction of the Customs and tax administration before removal.

(2). People who have been on board ships or aircraft, can only fraføre universal product uberigtigede products, as before the removal is indicated to the satisfaction of the Customs and tax administration.

§ 129. It is the responsibility of people who consider themselves eligible for duty-and tax-free importation of goods by customs procedures to demonstrate that the relevant conditions laid down are met. For persons entering in groups or companies, customs and tax administration will be able to accept evidence given by a tour guide on the Group's or company's behalf.

§ 130. To the extent prescribed in the of Denmark acceded to the international agreements, the foreign countries ' diplomatic envoys and released paid consuls and their family members, as well as persons performing duties of international organisations and institutions, and representatives of the Member States in such organizations and institutions shall be exempt from inspection of passenger and baggage.

§ 131. In those cases where the travellers on entry involves goods that are purchased in taxed in Norway, whose unit value is in excess of EUR 430 for travellers by air or sea and 300 euro for travellers by land, customs and tax administration in connection with tax adjustment on request, certify goods imports on the invoice, or in place of this on an issued vouchers that are intended to return to the seller for use in exemption of value added tax in the purchasing country.

Chapter 11 Issuance of certificates of origin, section 132. This chapter shall not apply to certificates of attainment of preferential treatment in the importing country.

section 133. Exports from the country to carry the sender obtain certificate of origin for the goods at the Customs and tax administration or with the organisations referred to in article 134.

section 134. The following organisations are authorised to issue certificates of origin: 1) Danish Business.

2) Craft Council.

3) DI.

4) agriculture & foods.

section 135. Certificates of origin shall be issued in accordance with Eu provisions.

(2). To the extent that it is necessary to determine the origin of the goods in question, the application must contain information about the materials used for the exported goods manufacture these materials and value and, where necessary, the description of the manner in which the goods have obtained originating status. The application shall be annexed to the necessary documentation, URf.eks. invoices, copies of customs declarations and the like. Product mailers, performing products of uniform quality, whose origin cannot be changed, will be able to make a standing Declaration on such evidence of originating status. In these cases, separate application for each expedition is omitted.

(3). Applications or copy thereof shall be kept by the Customs and tax administration and organisations referred to in § 134 for at least 2 years.

section 136. sections 134 and 135 shall apply mutatis mutandis to products originating in the third country, and which in the unaltered state are re-exported from the customs territory of the European Union to a third country.

Chapter 12 the fees for certain customs operations outside the processing time section 137. Expedition outside the dispatch offices provided turnaround time is performed upon payment of fee in accordance with the rules laid down in §§ 138-141.

(2). Referred to in paragraph 1, the customs business is conducted via computer, without payment of the fee. This also applies to completion of shipments under the EU's transit system, after which subsequent happens to assign them a customs procedure via computer.

section 138. Know the places or times where there is a fixed presence of personnel outside the processing time, paid the fees referred to in annex 1 for execution of customs business, however, with the addition of 20 per cent on Saturdays, Sundays and public holidays.

§ 139. Know the places or at the times, where there is no permanent presence of personnel outside the processing time, paid a call in charge of expeditions, which is requested to perform outside the turnaround time. On-call fee is calculated per commenced hour with: 1) within 1 hour immediately before and after the handling time: 277 USD.

2) all other times: 691 kr.

(2). On-call fee is a minimum fee. Exceed the fees referred to in annex 1-call fee, lapse on-call fee.

section 140. I have to pay a fee per customs business, see. Annex 1. Customs business, requires that staff are present beyond 1 hour paid, however, 277 € per hour, as the presence of goods. This fee shall be calculated according to the same rules as on-call fee.

§ 141. When customs business desired performed outside the processing time must be within a reasonable time prior to dispatch hours given written quote on the Customs and tax administration of prescribed forms. There must not, however, be given prior requisition on the places referred to in section 138, customs operations desired settled at times when there is real presence of staff. Fee payment is the responsibility of the applicant.

(2). If a prior commissioned business for reasons not attributable to the Customs and tax administration, will commence later than the time specified in the requisition, the payment, however, shall be calculated from the date specified in the requisition.

(3). In cases where a prior commissioned business is cancelled or postponed, the Customs and tax administration should as soon as informed accordingly. Cancellation or postponement is done outside the processing time, but before the time indicated in the requisition, paid a call fee at the rate that would have been used by the business.

section 142. The rates in annex 1 and summon the fee in sections 139 and 140 will be adjusted for personal tax law § 20. However, the regulated amount is rounded upwards to the nearest Crown monies.

Chapter 13 Criminal provisions § 143. Violation of this order chapters 1-9 and section 135 (2), as well as violation of the terms in the pursuant the provisions announced appropriations and authorizations are punished in accordance with the Customs Act Chapter 7, when herein provided for punishment for violations.

(2). Other intentional or grossly negligent infringements of the provisions of this order chapters 1-9 and section 135 (2), as well as other intentional or grossly negligent breaches of conditions pursuant to the provisions of the announced allocations and permits is punishable by a fine.

§ 144. Violation of this order are punishable in accordance with the Customs Act Chapter 10 Chapter 7 and result in equivalent of customs and taxes.

section 145. Customs Act § 79 b and § 80 shall apply mutatis mutandis to violations of this Ordinance.

Chapter 14 Effective provisions § 146. The notice shall enter into force on 9 November. June 2012, see. However, paragraph 2.

(2). section 75, paragraph 3, shall enter into force on 19 September. may 2012.

(3). Executive Order No. 361 of 22. March 2010 about customs clearance shall be repealed on 9 March. June 2012.

The Danish Ministry of taxation, the 3. may 2012 Thor Möger P/Susse M



Annex 1 Fees
For the performance of the duties referred to in paragraph 137 stores, beginning outside turnaround, paid the following fees when processing information supplied on paper documents:

A. temporary storage

Per expedition: 76 kr.

Paid fee for each indication for temporary storage. Is seeking further implemented a customs or shipping expedition, also paid fee for doing so.

B. Customs Clearance

Per customs declaration: 76 kr.

C. Export

Per export declaration: 18 USD.

D. Shipment

Per started/completed shipping: 76 kr.

Paid fee for the handling of goods in respect of which:

1) Begins a transit declaration in accordance with the EU's arrangements for shipping or carnet in accordance with TIR transport scheme.

2) Ends a transit declaration in accordance with the EU's arrangements for shipping or carnet in accordance with TIR transport scheme. However, no fee is payable upon completion of a transit declaration where it subsequently happens to assign them a customs procedure (express customs clearance, temporary storage or exportation) via computer.

E. Supplies

Per victualling indication for ship or aircraft: 18 USD.

F. Other

Per started/completed ATA or CPD carnet: 31 us $.



Annex 2 table of contents Section:



 



§§:





 

 

 





Chapter 1





Importation of goods





1 – 5





 



Indication to the express customs clearance





6 – 8





 



Temporary storage





9





 



Declaration for temporary storage in a customs approved areas in customs ports and customs airports





10 – 16





 



Declaration for temporary storage at warehouses





17 – 27





 



Common rules for how to express customs clearance and temporary

storage





28 – 31





 



Standard customs clearance





32





 



Other matters relating to customs clearance





33 – 38





 



Documentation





39 – 43





 



Customs examination, etc.





44-47





 

 

 





Chapter 2





Exports of goods





48 – 60





 

 

 





Chapter 3





Registration, settlement and collateral





61 – 65





 

 

 





Chapter 4





Customs clearance of vehicles





66





 



Common provisions on ships and aircraft





67 – 70





 



Special provisions for vessels





71 – 77





 



Special provisions on aircraft





78 – 85





 



Special provisions on other means of transport





86 – 87





 

 

 





Chapter 5





The purchase of supplies





88 – 96





 

 

 





Chapter 6





Shops in customs airports





97 – 99





 

 

 





Chapter 7





Storage of highly taxed goods in Copenhagen free port





100 – 103





 

 

 





Chapter 8





Customs warehouse, etc.





104 – 105





 



Common provisions on free warehouses, customs warehouses and victualling establishments





106 – 111





 



Exemption from customs duties for defence equipment





112





 

 

 





Chapter 9





Other provisions relating to customs clearance





113-116





 

 

 





Chapter 10





Tax freedom for luggage etc.





117





 



Definitions





118





 



Tax freedom for entry from third countries





119-121





 



Duty-free imports of crude oil by the entry from other EU countries





122





 



Common provisions concerning §§ 117-121





123 – 125





 



Indication





126-131





 

 

 





Chapter 11





Issue of certificates of origin





132 – 136





 

 

 





Chapter 12





Fees for certain customs operations outside the processing time





137 – 142





 

 
 





Chapter 13





Criminal provisions





143 – 145





 

 

 





Chapter 14





Transitional and commencement provisions





146





 

 

 





Annex:





1: Fees



 



 



2: table of contents



 







Official notes 1) Ordinance contains provisions implementing Council Directive No. 2007/74/EC of 20. December 2007 on the exemption from value added tax and excise duty of goods imported by travellers from third countries (Official Journal 2007 nr. L 346, p. 6), Council Directive 2008/118/EC of 16. December 2008 on the General arrangements for excise duty and repealing Directive nr. 92/12/EEC (Official Journal of the European Union 2009 nr. L 9, page 12), as well as European Parliament and Council Directive 2002/6/EC of 18. February 2002 on reporting formalities for ships arriving in and/or departing from ports of the Member States of the Community (Official Journal of the European Union 2002 nr. L 67, page 31) and European Parliament and Council directive 2010/65/EU of 20. October 2010 on reporting formalities for ships arriving in or departing from ports in Member States and repealing Directive 2002/6/EC (Official Journal of the European Union 2010 nr. L 283, page 1).

2) Mineral oil include gasoline, diesel fuel, heating oil, kerosene and similar liquefied petroleum gas (LPG) and liquefied petroleum gas (LPG), as well as certain animal and vegetable oils (biofuels, including canola oil), when the oil is intended as a motor fuel in accordance with article 2 and article 20 of Council Directive 2003/96 of 27. October 2003 restructuring the Community framework for the taxation of energy products and electricity (the official journal of the European Union 2003, nr. L 283, p. 51).