Chapter 1	Importation of goods
Chapter 2	Importation of goods
Chapter 3	Registration, settlement and security
Chapter 4	Customs processing of mileavers
Chapter 5	Proviandering
Chapter 6	Cages in customs airports
Chapter 7	Storage of highly taxed goods in the free port of Copenhagen
Chapter 8	Customs warehouses, etc.
Chapter 9	Other customs treatment provisions
Chapter 10	Tax freedom for travel goods and so on
Chapter 11	Issue of certificates of origin
Chapter 12	Fees for certain customs operations outside the expedition
Chapter 13	Penalty provisions
Chapter 14	Entry into force into force
Appendix 1	Fees
Appendix 2	Table of Contents

Completion of customs clearance 1)

In accordance with section 2 (2), 2, section 4, section 5, section 7, section 10, section 10, section 10. 3, section 11 (a) (1). 3, section 13 (3). Paragraph 14, paragraph 14. Paragraph 1, section 16, paragraph 1. 6, section 17, paragraph. 2 and 4, section 18 (4). 3, section 19, paragraph. 1, section 21, section 22, section 26, section 30, paragraph 30. 4 and 5, section 47, section 54, section 2, section 57, section 58, paragraph. 1-4, section 59, section 61, paragraph 1. 2, section 63, section 65 (5). 1-3, section 68, paragraph. Paragraph 1 and paragraph 79 a in the customs Act, cf. Law Order no. 867 of 13. September 2005, as amended by law no. 1573 of 20. December 2006, section 35, paragraph 1. 1 and 4, in the tax administration law, cf. Law Order no. 175 of 23. February, 2011, and paragraph 1, paragraph 1. 7, in the administration of the European Community regulations on schemes under the common agricultural policy funded by the European Guarantee Fund for Agriculture and so on. (The agricultural aid law), cf. Law Order no. 445 of 23. April 2010 shall be determined :

Chapter 1

Importation of goods

§ 1. Goods imported into the Danish customs territory and are not in free circulation in the customs territory of the EU and goods imported into the Danish customs territory of a customs territory situated outside the EU's tax area shall be indicated, cf. however, section 3.

Paragraph 2. For the purpose of this chapter, the customs and tax administration shall be specified in this chapter for customs and customs clearance for customs or temporary storage.

Paragraph 3. Indication shall be made to the nearest expedition point in relation to the passage in the Danish customs territory, cf. However, section 4.

Paragraph 4. Goods imported from the free port of Copenhagen to the other Danish customs territory shall be indicated, cf. however, section 3 (3). 1, no. 13.

§ 2. Expidation and standard interpretation means transiting to one of the following customs procedures :

1) Trangang for free circulation.

2) Customs warehouses.

3) The inward processing operation.

4) Processing under customs control.

5) Temporary importation.

6) Passive processing.

Paragraph 2. For the purposes of this Chapter one of the following points shall be the following :

1) Expedition places specified by customs and tax administration.

2) The address of an approved recipient in accordance with the EU transit system.

§ 3. Exempted from the declaration, cf. § 1, is :

1) Goods exempted from customs duties under the section 3 of the Customs Code.

2) Goods for the entry into the system of the provisional duty of customs and tax administration on the basis of the oral declaration and security of the presentation of the ATA or CPD carnet.

3) Callers, which, in accordance with the EU provisions on temporary importation of means of transport, are imported into the Danish customs territory.

4) Post-postal items approved by a postal operator approved by customs and tax administration according to the provisions laid down in accordance with the provisions laid down in accordance with the provisions of the Regulation.

5) Travel goods.

6) Railway freight and mail consignments in transit to sites outside the Danish customs territory.

7) Goods in transit to sites outside the Danish customs territory or to the port of Copenhagen when they are dispatched in accordance with EU transit arrangements or to the presentation of carnets issued in accordance with the customs Convention on International the carriage of goods by means of the TIR carnets or the customs convention relating to ATA or CPD carnets for temporary importation of goods or a transit document issued in accordance with the Agreement of 19. June 1951 between the participants in the North Atlantic Treaty concerning the status of their forces (NATO declaration form 302).

8) Goods from the port of Copenhagen when, through the other part of the Danish customs territory, they are dispatched to sites outside this in accordance with the EU's transit arrangements or to the presentation of carnets issued under the customs convention, international goods transport on the basis of TIR carnets or the customs Convention relating to ATA or CPD carnets for the temporary importation of goods or a transit document issued in accordance with the Agreement of 19. June 1951 between the participants in the North Atlantic Treaty concerning the status of their forces (NATO declaration form 302).

9) Items in ships and aircraft not unloaded at the site, including residual charges.

10) Goods to be transferred to the free port of Copenhagen from third countries.

11) Goods to be added to a free warehouse.

12) Goods included in the passenger traffic and are not imported for business purposes.

13) Goods from the port of Copenhagen to the other part of the Danish customs territory with T2 status, when it is shown to the customs and tax administration that the goods are in the free use.

14) Donororgans for human beings.

Paragraph 2. The customs and tax administration may exempt products other than those referred to in paragraph 1. Paragraph 1 shall, where special circumstances, refer to them.

Paragraph 3. Customs and tax administration may require the duties referred to in paragraph 1. 1 the said goods shall be specified when special circumstances are therefore under way.

§ 4. Customs and tax administration may, in accordance with the rules laid down by the European Union, provide recipients of goods under the Community transit / common transit procedure, authorised to be approved by ' authorised consignon ' ; transit declaration, transit accompanying document or transit accompanying document for the customs office of destination.

Paragraph 2. Customs and tax administration may revoke the authorization if the company overrides the terms and conditions of it.

Paragraph 3. If a dispatch is concluded with an approved consigement, the tax center in whose business area the shipment is completed must be disclosed. The authorised consiglation shall be required to advance the shipment electronically to the tax center in whose business area the shipment is completed. The notification shall contain the information referred to in the authorisation as approved in accordance with paragraph 1. 1.

Paragraph 4. Goods at the time of entry under EU arrangements for transit may be conveied to sites in the Danish customs territory where an expedition has been made in respect of consignments. A transit operation must be brought to the conclusion as soon as possible where it is to be completed without delay. Indication must be carried out at the same time.

Paragraph 5. Goods introduced in vehicles or containers may, where transit may be carried under the Community ' s transit arrangements, to expedition sites in the Danish customs territory where the declaration may be made.

Paragraph 6. Goods introduced against the presentation of carnets issued under the customs Convention on the International Carriage of Goods on the basis of TIR carnets may be passed on to expeditionals in the Danish customs territory where the declaration may be made.

Paragraph 7. Goods introduced by a postal operator approved by customs and tax administration may be passed on to a post office approved by customs and tax administration, where the declaration may be made.

Paragraph 8. The people in paragraph 3. The goods shall be brought to the expedition site as soon as possible where the goods are to be made as soon as possible.

§ 5. As a basis for the declaration, a written declaration of customs and tax administration shall be granted in accordance with the provisions of the Community. § 114. Customs and tax administration may authorise the declaration to be lodged electronically.

Paragraph 2. The customs and tax administration may derogate from paragraph 1. That is why, when Denmark is in the middle of an agreement, Denmark has committed itself to this, or when the circumstances are therefore speaking.

Specification for express interpreting

§ 6. Ex-interpretation is understood to mean full express expression or simplified express interpretations.

Paragraph 2. The goods to express goods for express customs shall be resident in the Danish customs territory and be registered to customs and tax administration. Notification of registration and notification of changes in registered conditions shall be made before the declaration is made.

Paragraph 3. The customs and tax administration shall give notice of whether the goods have been released or taken into control at the time of the actual arrival of the goods. Provided that the customs and tax administration has taken the goods into control, the goods are only available when the inspection is completed and the goods have been released.

Paragraph 4. Where goods are subject to special provisions, the products may not be disposed of until such time as these provisions have been met. Special provisions may apply as a result of :

1) quantitative restrictions and measures, or

2) health, safety, veterinary, plant pathological or other reasons.

Paragraph 5. A consigdiator who reckoncis in cash, cf. Article 33 (3) of the Customs Code. 4, may only be deduct from the border when the customs duty is paid.

Paragraph 6. If the declaration has been submitted outside the time of dispatch, the declaration shall be given in paragraph 1. 3 mentioned communication in the next expedition time of the expedition site.

Paragraph 7. The individual expedition sites may defer the one in paragraph 1. 3 and 6 notice in up to 2 hours. The postponement shall be taken from the time of the declaration of the declaration or the next expedition date of the expedition.

Paragraph 8. Specifying a full express-order interpretation shall include the information set by customs and tax administration in accordance with the provisions of the European Union in order to ensure that the continuation can be completed immediately after the acceptance.

§ 7. The customs and tax administration may, in accordance with the application of the application, permit a simplified express interpretation, in accordance with the provisions laid down by the EU on the home system. Such authorization shall mean that a supplementary express interpretation at the end of a calendar month for each of the simplified express interpretations of the calendar month.

Paragraph 2. The simplified express interpretation must contain the information set by customs and tax administration in accordance with the provisions of the European Union on this subject.

Paragraph 3. In the case of the supplementary express interpretation of the Community Administrative Document, this shall be done by the last working day of the calendar month in which the declaration for the simplified express order has been given. Supplementary express interpretations via computer shall be submitted by the second two. working day in the following calendar month. The specification must be made to the tax center in whose business area the consignee is registered.

Paragraph 4. The supplementary express interpretations shall include the information set by customs and tax administration in accordance with the provisions of the European Union. If the statistical value is changed in relation to the simplified express resolve, the statistical value must be re-entered.

Paragraph 5. Simplified express interpreting cannot be used for :

1) Request for simplified appropriation training.

2) A request for tariff treatment.

3) To-and from the customs warehouses.

§ 8. In the case of a simplified express interpretation of goods intended for a warehouse belonging to a warehouse in the Danish customs territory, the person entering the goods shall inform the operator as soon as possible that the declaration has taken place. The Member who denies the goods has the burden of proof that the notification has taken place.

Temporary storage

§ 9. Temporary storage means the temporary storage of customs-approved areas of customs harbours and customs airports or temporary storage in the warehouse.

Indication of the temporary storage of customs-approved areas of customs harbours and customs airports

§ 10. Authorisation for temporary storage of customs-port and customs-authorised areas shall be granted to shipping companies, agents of shipping companies, shipping agents, shipping companies, air carriers and handling agents. Other companies with similar needs as they are in 1. Act. mentioned, may apply for authorization for temporary storage at customs ports and customs airports.

Paragraph 2. Authorisation for the temporary storage of goods in customs-approved areas of customs and customs airports shall be granted on application. The application shall be submitted to customs and tax administration.

§ 11. The goods which indicate goods for temporary storage in customs-ports and customs airports shall have an EORI number assigned to the customs authorities of the European Union in accordance with the provisions of the European Union. Notification of registration and notification of changes in registered conditions shall be made before the declaration is made.

Paragraph 2. Indication of the temporary storage of customs-approved areas of customs ports and customs airports shall include the information set by customs and tax administration in accordance with the provisions of the European Union. The declaration shall be made by electronic means for customs and tax administration.

Paragraph 3. The customs and tax administration shall notify the customs and tax administration at the time of the actual arrival of the goods, whether the goods were released for temporary storage in the customs-approved territory or on the basis of the checks carried out. Where the customs and tax administration has taken the goods into control, the goods shall not be released for temporary storage in the customs approved area after the verification has been completed.

§ 12. The products under temporary storage in customs-ports and airports of customs duties may only :

1) This is wholly or partially in the standard interpretation or express interpretation.

2) In whole or in part for re-exportation or the procedure for dispatch.

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

Paragraph 2. Goods of temporary storage in customs-ports and customs airports shall not be available at any time and must be subjected only to treatments serving for the conservation of goods. The outer packaging of the goods must therefore not be opened.

§ 13. Transfer of a consignment or part thereof which is under temporary storage in customs-ports and customs airports, prior to the transfer to temporary storage of a warehouse, shall be notified by electronic means of customs and tax administration.

§ 14. Goods of temporary storage in duty-free customs and customs airports may not be dropped as referred to in section 12 (3). 1, no. 1 to a consigdiator, which reckoncis in cash, cf. Article 33 (3) of the Customs Code. 4 when the customs duty is paid.

§ 15. Duty to standard interpretation, express interpretation, re-export, dispatch or transfer to the temporary storage of warehouses shall be incumlitiate to the one authorized by Section 10.

§ 16. The goods may not exceed the temporary storage of customs-approved areas of customs ports and customs airports for 14 calendar days, calculated from the actual arrival time of the goods to the Danish customs territory.

Paragraph 2. The period referred to in paragraph 1 Paragraph 1 shall not be interrupted by the transfer of the goods after Article 13.

Paragraph 3. By the expiry of the time limit referred to in paragraph 1, 1 the goods must be declared for standard interpretation, express interpretations, re-exportation or the procedure for dispatch. The goods shall be deemed to be standard interpretation, express interpretations, re-exportation or the procedure for dispatch on the date on which the customs and tax administration has entered the declaration, cf. § 28, paragraph 1. 1.

Paragraph 4. Where the circumstances justify it, customs and tax administration may allow goods transported by sea to be transported under temporary storage in customs-authorised areas of up to 45 days and goods which are transported by the other end than by sea, in the temporary storage of customs-approved areas of up to 20 days after arrival, the temporary storage of customs-approved areas and customs airports shall be entered in the port.

Rendering for temporary storage

§ 17. Temporary storage of warehouses shall be authorized in accordance with the application. Applications shall be submitted to customs and tax administration.

Paragraph 2. If the undertaking wishes to have addresses approved for temporary storage on warehouses, these must be stated in the application.

Paragraph 3. If the undertaking is authorized in accordance with paragraph 1 1, the goods may be stored in addition to the establishment ' s own approved addresses, cf. paragraph 2. shall be retained on an approved address of another undertaking authorized in accordance with paragraph 1. 1.

§ 18. The goods for the temporary storage of warehouses shall be resident in the Danish customs territory and be registered to customs and tax administration. Notification of registration and notification of changes in registered conditions shall be made before the declaration is made.

Paragraph 2. Indication of the temporary storage of warehouses shall contain the information set by customs and tax administration in accordance with the provisions of the European Union. The declaration shall be made by electronic means for customs and tax administration.

Paragraph 3. The customs and tax administration shall notify the customs and tax administration at the time of the actual arrival of the goods, whether the goods are released for the temporary storage of warehouses or for the purposes of checking. If the customs and tax administration has taken the goods to control the goods, the goods shall be released for the temporary storage of the warehouse when the checks are completed.

§ 19. Items during the temporary storage of warehouses may, with the exception of the provisions referred to in Article 20, only :

1) This is wholly or partially in the standard interpretation.

2) To be left in full or in part to another consignon, which is authorised to keep the warehouse temporary.

3) In whole or in part for re-exportation or the procedure for dispatch.

4) Transfer in whole or in part to another temporary container.

Paragraph 2. The goods are not available for the temporary storage of warehouses, and the outer packaging of the goods must not be opened up.

20. Customs and tax administration may allow dispatches of consent to specify contemporary storage of warehouses if they are to be shipped there under a transit system.

Paragraph 2. In the case of collections, on arrival in the Danish customs territory for the temporary storage of warehouses, for as long as the goods are in the scheme and within the time limit laid down in the authorisation period, the goods shall be divided into express condensation and declarations ; for the temporary storage of warehouses.

Paragraph 3. Commulations containing goods covered by the goods are to be presented at the customs territory of a customs and tax administration in their entirety on arrival at the customs territory.

§ 21. The transfer of a consignment of goods under temporary storage of warehouses or part of it shall be notified by electronic means of customs and tax administration.

Paragraph 2. At the same time, the transferor shall notify the transferee, which shall thereafter be considered as a commodity. The Contributor has the burden of proof that the notification has taken place.

Paragraph 3. Transfer of goods under temporary storage of warehouses may only be carried out to undertakings authorised for temporary storage on warehouses.

§ 22. The transfer of a batch that is under temporary storage of the warehouse or part thereof, prior to the transfer to another temporary container, shall be notified electronically to customs and tax administration.

-23. A consigdiator who reckoncis in cash, cf. Article 33 (3) of the Customs Code. 4, may only be deduct from temporary storage of warehouses when the customs duty is paid.

Paragraph 2. When a consignial has authorisation as approved importer, cf. Article 35 may, taking into account the requirements laid down in the authorisation, shall be able to dispose of the goods in accordance with the procedure where the goods consignee has placed the simplified customs declaration at a notation in the accounts.

Paragraph 3. Where a person is authorised to submit a comprehensive declaration of imports during a specified period, cf. Section 36, may this dispose of registered products that have the T1 status when the goods are imported into the accounts of the goods in accordance with the customs and tax administration arrangements.

Paragraph 4. Provided for the provisions of paragraph 1. However, the goods referred to in Article 1 (3) shall be subject to specific provisions of the product to which the goods may be dispose of the goods only after these provisions have been met.

Paragraph 5. Where the goods are not released to the disposal of the goods, the customs and tax administration may, at the written request, permit the goods to be held for the benefit of the Treasury without the charge of this or that they are destroyed ; customs control at the expense of the holder of the goods. The goods shall be exempt from the payment of duties and charges, cf. however, section 47 (4). 2.

§ 24. Where the goods are temporarily stored on the warehouses of a warehouse belonging to the Danish customs territory, the duty to the standard customs duties shall be the re-exportation or the starting of dispatch of the goods.

Paragraph 2. However, the duty of standard interpretation, re-export or start-up of dispatch shall be incumlident to the master of the expeditor, cf. § 29, paragraph. 1 where the goods are given for the temporary storage of warehouses in the situations described in section 31 (1). 4.

Paragraph 3. The expeditor in accordance with paragraph 1. 2 standard interpretations of the goods in the situations described in section 31 (1). 4, no. 1, 2, 5 and 6, the dispactor is considered as a commodity recipient.

§ 25. The goods shall be less than temporary storage of the warehouses of 14 calendar days from the actual arrival time of the goods to the Danish customs territory, cf. however, section 34 (1). 4.

Paragraph 2. The period referred to in paragraph 1 Paragraph 1 shall not be interrupted by the transfer of the goods after paragraph 22.

Paragraph 3. By the expiry of the time limit referred to in paragraph 1, 1 the goods must be declared for standard interpretation, re-exportation or the procedure for dispatch. The goods shall be deemed to have been declared for standard interpretation, re-exportation or the procedure for dispatch on the date on which the customs and tax administration has entered the declaration, cf. Section 32 (1). 2.

Paragraph 4. For the purpose of applying a permit approved by an approved importer, cf. Section 35 shall be deemed to be the goods as indicated when the goods consignee has placed the simplified customs declaration at a notation in the accounts.

SECTION 26. In the case of a temporary storage of warehouses intended for a warehouse belonging to a warehouse belonging to the Danish customs territory, the person who denies the goods shall inform the holder of the goods as soon as possible that the declaration has taken place. Whoever specifies the goods has the burden of proof that the notification has taken place.

§ 27. If the dispactor is not aware of the name and address of the holder of the goods, the name, address and registration number, address and registration number (CVR-/SE-number) must be provided, as specified, and the name and registration number of the expediter. In such cases and in cases where the registration number of the products referred to in Section 61 is not specified, the goods must be kept on the displeer ' s own storage and must inform the customs and tax administration as soon as possible to the customs and tax administration ; missing information.

Paragraph 2. If the dispactor is not aware of any information necessary for the identification of the goods, they must not be disconnected from the expedition site before the information has been notified to customs and tax administration.

Common rules for the declaration of customs clearance and temporary storage

§ 28. The declaration shall be assumed by customs and tax administration when the actual time of arrival has been specified, cf. however, section 45 (3). 2.

Paragraph 2. In the case of goods imported by ship or aircraft, the actual arrival time of customs and tax administration shall be inserted after the driver notice of the arrival of the transport centre, cf. § 71 and section 80.

Paragraph 3. In the case of goods imported by rail or mail, the railway or postal operator shall itself insert the actual arrival time.

Paragraph 4. In the case of goods imported through an authorised consignon, the approved recipient shall insert the actual arrival time.

Paragraph 5. For other goods and for goods declared on the Community administrative unit document, the expeditor shall indicate the actual time of arrival at the customs and tax administration at the time of arrival at the expedition site.

§ 29. If the goods are not specified on arrival at the border, the dispactor shall be incumbrane ; in other words, the company ' s company ' s company ' s company ' s company ' s company ' s company ' s company ' s stockbroker, carrier, railway, railway, postal operator, hauliers, in accordance with. Section 31, spediator or similar or as a goods consignon presiphon imports into the Danish customs territory of the Danish customs territory, enter the goods.

Paragraph 2. The clerk has to report to the customs and tax administration records. The exporter shall be one in the Danish customs territory of a resident or public or private undertaking which, in accordance with the discretion of the customs authorities and the tax administration, shall take it in section 31 (1). 4, mentioned liability for customs duties and duties.

Paragraph 3. Notification of registration and notification of changes in registered conditions shall be made before the declaration is made.

Paragraph 4. Any person who, from third countries and from places located within the customs territory of the European Union, but outside the EU's tax area, is to receive goods which has not been specified in error must immediately enter the goods.

-$30. The customs and tax administration shall determine where the limit is to be set and where the information to be on the place of the angiograptive.

§ 31. The carrier, that is, the goods to which goods are to be carried out in the Danish customs territory or their representative shall be liable for customs duties and duties on the goods until such time as these are specified.

Paragraph 2. The goods shall be liable for customs duties and duties on goods declared in accordance with the provisions of the goods. however, paragraph 1 5.

Paragraph 3. The goods shall be liable for duties and duties on goods subject to temporary storage in the warehouse. This also applies even if the goods are temporarily stored on a different warehouse other than that of the holding of goods.

Paragraph 4. The accelerator, cf. § 29, paragraph. 1, liability for customs duties and levies on goods that the expeditor has set for temporary storage on warehouses, in the following cases :

1) When the clerk is not aware of the name and address of the holder of the goods (" to order ' consignments), cf. § 27, paragraph. 1.

2) When the registration number of the commodity (CVR-/SE-number) is not specified.

3) Where the goods are intended for private recipients or undertakings not importer.

4) where the goods are intended for goods to be provided for under the section 33 (3) of the Customs Code. 2 and 3 do not have access to credit with customs duties and duties.

5) When the recipient is indigenous outside the Danish customs territory.

6) When the specified commodity is refusing to have ordered the goods imported.

7) When the specified item is not authorized for temporary storage on lookup.

Paragraph 5. It shall be liable for customs duties and levies on goods under temporary storage in duty-free areas and customs airports.

Paragraph 6. The one in paragraph 1. 2-5 the liability referred to shall be discontinued once the goods have been re-exported or under the transit procedure.

Paragraph 7. In the case of re-exportation or dispatch of goods for the temporary storage of warehouses or temporary storage at customs-and customs-authorised areas, the goods referred to in paragraph 1 shall be incumbed to the goods referred to in paragraph 1. 2-5 liabilities for customs duties and levies, to reimburses the goods for re-exportation or dispatch of customs and tax administration.

Default Resolver

§ 32. The default devour will be rendered to the tax center in whose business area the consignee is registered.

Paragraph 2. The declaration shall be made by customs and tax administration at the time when it is lodged in the correct completed condition.

Paragraph 3. A standard interpretation shall include the information provided for by customs and tax administration in accordance with the provisions of the European Union.

Paragraph 4. Goods during the temporary storage of the warehouse electronically set for standard interpretation shall be available at the time of the following time. 12 the first working day after the default devout is assumed.

Paragraph 5. Goods during the temporary storage of warehouses declared for standard interpretation of the Community ' s administrative unit document shall be given within the time of dispatch applicable to the category of tax to which the standard devout is rendered. If a standard interpretation is given on the Community ' s administrative unit document, the goods shall be available at the time of the day. 16 the first working day (not Saturday) after the standard devour is assumed.

Paragraph 6. Goods of temporary storage in customs-ports and customs airports declared for standard customs duties shall be at a free disposal, when the customs and tax authorities have notified the declaration that the goods have been released. If the standard devour submitted outside the expedition of the expedition is given, the message will be given on the next expedition date of the expedition.

Paragraph 7. The individual expedition sites may defer the one in paragraph 1. 6 mentioned bullea for up to 2 hours. The postponement shall be taken from the time of the declaration of the declaration or the next expedition date of the expedition.

Paragraph 8. Provided that the customs and tax administration has taken the goods into control, the goods are only available when the inspection is completed and the goods have been released. However, in the case of special products, the consignee may not be able to dispose of the goods until such time as these provisions are fulfilled.

Niner. 9. The customs and tax administration may authorize the products to dispose of the goods at an earlier stage than those referred to in paragraph 1. That is why 4 and 5, when the circumstances are under way.

Paragraph 10. The goods must remain at the storage address indicated in the temporary storage declaration, cf. Section 11 (1). 2 and section 18 (2). 2 until the goods are available for disposal.

Paragraph 11. Default interpretation cannot be used for the load from customs warehouses, as the deduction must be carried out at full express interpretation, cf. however, section 35, or on re-exportation or dispatch.

Other interpretations issues

§ 33. The specific import or transit provisions laid down by sanitary, safety, veterinary, plant pathological or other reasons shall be subject to the arrival of the Danish customs territory of the Danish customs territory of the third country or in the case of goods ; the free port of the port of Copenhagen, where this is provided for in the relevant provisions.

Paragraph 2. In the paragraphs in paragraph 1. Paragraph 4, paragraph 4, shall apply. Four and seven, right?

§ 34. The following goods must always be declared to be fully dispatched, export or transit procedure, and shall not be carried out prior to customs processing pursuant to Chapter 1 or 2, unless prior to the customs treatment provided for in Chapter 1 or 2 ; permit to do so as to the customs and tax administration :

1) Goods for which health, safety, veterinary, plant pathological or other reasons are subject to special import conditions.

2) Goods whose packaging, after the estimations of customs and tax administration, are damaged in such a manner that they cannot be left to the disputing of the disputed master of the unenriched condition.

3) Goods imported by non-resident products not resident in the Danish customs territory and are not provided for temporary storage.

4) Goods to be imported for goods receivers, which shall be imported under the section 33 (3) of the Customs Code. 2 and 3 do not have access to credit with duties and charges, which are not provided for temporary storage.

Paragraph 2. The customs and tax administration may require that in other cases other than those referred to in paragraph 1. 1 must be given expression of expression when such considerations are taken into account.

Paragraph 3. The provision in paragraph 1 shall be Paragraph 1 shall not apply where the provisions of paragraph 1 are not The goods referred to in Article 1 (1) shall be in the hands of the railway, one of the customs and tax administration approved by the postal operator or Kalaalt Niuerfiat, and the goods shall not be handed over to the consignee before customs treatment under Chapter 1 or 2 has taken place.

Paragraph 4. The customs and tax administration may allow the time limit in paragraph 25 (3). The provisions of the International Convention on the carriage of goods by rail, as set out in the international Convention on the carriage of goods by rail, shall be made subject to the derogation. Notice no. 1 of 1. February 2007 of Protocol of 3. June 1999 concerning the amendment of the Convention of 9. In May 1980 on international rail transport (COTIF), with associated acts, and in the expedition rule of the International Postal Package Agreement of 5. October 2004.

$35. Customs and tax administration may, in accordance with the provisions laid down by the European Union on the home system, allow goods to be authorised to indicate goods by simplified procedures. Such authorization shall mean that a supplementary customs declaration may be issued at the latest immediately after the end of a period of time. The length of the period shall be fixed in the permit and may not exceed one calendar month.

§ 36. Customs and tax administration may provide products with a significant introduction of equivalent goods and the clearance of accounts to allow customs and taxation management to carry out effective controls is authorised to submit an overall account ; indication of entries carried out in a specified period.

§ 37. The particulars referred to in sections 35 and 36 shall be made available to the tax centre in whose business area the consignee is registered.

Paragraph 2. Indications which include goods to be dropped from a customs warehouse shall be handed down to the tax centre in whose business area the customs warehouse is located.

§ 38. The tax administration may revoke the authorizations referred to in sections 5, 7, 10, 17, 35 and 36 if the undertaking overrides the terms and conditions in these.

Documentation

§ 39. For the purposes of implementing the Community Administrative Document, all documents necessary for the execution of the continuation (invoices, cargo letters, documents of origin, appropriations, import permits, import permits, import permits ; etc.) shall be attached to the customs declaration.

Paragraph 2. For the information to be interpreted, they shall be required to do so in paragraph 1. 1 the documents referred to above shall be available to customs and tax administration at the time of the declaration.

Paragraph 3. For the purpose of applying a permit approved by an approved importer, the documentation must be available for customs and tax administration at the time of the notice of the goods in the accounts.

Paragraph 4. The people in paragraph 3. 2 and 3 of these documents shall be kept for at least five years and shall be subject to a request to customs and tax administration.

§ 40. The one in section 39, paragraph 1. 1, the invoice referred to shall include the following information :

1) The name and address of the seller.

2) Buyer's name and address.

3) Place and date of the invoice being made out.

4) Numbers of the colts, nature, marks, and numbers.

5) An exact specification of the load contents, including information on the type of product (design, quality, article number. lign.) and net quantity of each item of goods (type number, mass or target after industry practice).

6) Specifying price declaration for each price unit.

7) All other conditions relating to payment, sale or takeover, and delivery, including information concerning the granting of discounts or price reductions, with a declaration of their character.

Paragraph 2. In the case of each item in the invoice, where appropriate by reference to the customs declaration, the goods are listed in the customs tariff, where the goods are to be included, as well as information on the possible duty of tax after the tax law. The invoice must also be provided with information on the costs included in the price to be included in the customs value unless these costs are listed in the customs declaration declaration in accordance with the customs declaration in accordance with the customs declaration ; EU regulations on this matter.

Paragraph 3. Customs and tax administration may allow the provision in section 39 to be subject to well-defined standard items delivered under contract for a certain period of time during which the agreed price is not changed. Customs and tax administration may also permit them to be in accordance with paragraph 1. The provisions of this Article shall be subject to derogation from 1 and 2, and to lay down

Paragraph 4. Where the goods are not finally sold to a goods consignee in the Danish customs territory, and the supplier must, depending on the sale price of the consignee, be entitled to the goods in question, instead of the sales price referred to in paragraph 1. 1 and 2 the invoice referred to in paragraph 1 shall issue a specification of the goods according to customs and tax administration's detailed rules. Where the indication of the Community administrative unit document is to be submitted, the holder of the product shall, in such cases, submit a copy of the bill for the supplier containing specified inventory of the sales price obtained and in the Danish customs territory. incurred costs. Where the customs declaration is passed through computerised, the other person shall be available for customs and tax administration at the time of the declaration.

Paragraph 5. Paragraph 1-4 shall apply mutatis muctis to goods in respect of which a unit value has been set.

§ 41. Where the necessary documents to verify the value or origin of the goods are not at the time of congested or if the documents are not provided for the information, the declaration may be granted at the request of the customs declaration, the consignee shall have a period of one calendar month from the date of acceptance of the declaration in order to provide the said documents or the enriching of such documents. At the request of the request, customs and tax authorities may extend this period in the case of documents intended for verification of the customs value.

Paragraph 2. Upon request, the consignee may be granted a further period of three calendar months in order to provide documents necessary for the introduction of a customs-free or a reduction in customs duties, in the case of customs and tax administration, a reasoned request that the products specified meet the conditions for this.

Paragraph 3. In the paragraphs in paragraph 1. 1, cf. paragraph The customs and tax administration shall, in accordance with the case, require customs and tax administration to ensure that customs and taxation are subject to customs duties and charges. however, paragraph 1 6. The security shall be able to apply to goods receivers who have a credit with customs duties and charges under section 30 of the Customs Code, in accordance with the same rules as applicable to the calculation of duties, cf. ~ § 64 and 65.

Paragraph 4. Where adequate evidence is provided in accordance with paragraph 1. However, 1 and 2 before the expiry date of the period, the tariff treatment or preferential tariff treatment may be granted only if access to this is not disclosed before the documentation is submitted. For the purpose of quota or preferential treatment by means of a computer, the documentation must be available for customs and tax administration, prior to the termination of the quota or preferential tariff treatment.

Paragraph 5. Unless, of course, paragraph 1 4 shall apply to full evidence in accordance with paragraph 1. 1 and 2 shall be provided after the expiry of the period fixed for customs-free importation or import against reduced duty provided that the customs declaration was received to customs and tax administration before the expiry of the period.

Paragraph 6. If the necessary documents and information for verification of the customs value are not, the customs duties and charges shall be calculated on the basis of the provisional customs duty in the customs declaration where customs and tax administration are able to authorize it. In cases where customs and tax administration are unable to accept the specified value, duties and charges shall be calculated on the basis of one of these authorities estimated the appropriate customs value under the section 13 (3) of the Customs Code. 2.

§ 42. Indication of an interpretation given on the Community ' s administrative unit document shall include or be accompanied by such particulars as specified in or pursuant to the tax legislation on the supervision of imports of the customs administration of the customs administration, taxable goods.

Paragraph 2. Indication of the interpretation given on the Community ' s administrative unit document shall include or be accompanied by information and declarations necessary for the supervision of the customs and tax administration with external trade statistics and with the special import requirements, or transit provisions which, in the case of health, safety, veterinary, plant pathological or other reasons, are fixed for the goods indicated.

Paragraph 3. For the information to be interpreted, they shall be required to do so in paragraph 1. The information referred to in paragraph 1 and 2 shall be available to customs and tax administration at the time of the declaration.

Paragraph 4. The people in paragraph 3. 1 and 2 of these documents shall be kept for at least five years and shall be subject to a request to customs and tax administration.

Paragraph 5. The customs and tax administration may determine the manner in which the net mass of the goods is to be fixed and may, in particular, require weighing in the approved weighing and measuring device.

Paragraph 6. The customs and tax authorities may grant lettlements in the obligation to provide information when the circumstances are under the circumstances.

§ 43. Where the goods are not able to indicate the nature and quantity of the goods in accordance with section 6 (4), 8, section 7, paragraph. 2, section 7 (4). 4, section 11, paragraph 1. 2, section 18 (2). 2, or section 32 (3). 3, the customs and tax administration may, after the request of the goods, grant this authorisation to take a visual inspection of the goods before the customs declaration is issued. The operator may also be authorised to take samples at the request of the following request. The costs of packing, weighing, rewrapping and other handling of the goods or for the analysis of the samples taken shall be borne by the consignee.

Paragraph 2. Where the goods are not in a position to indicate the nature of the goods or their possible duty to be subject to tax laws, the consignee shall, in the customs declaration, provide an exact specification of the consignment of the consignment, in which the goods are to be carried out in the customs declaration, in which the goods are to be carried out in the value and quantity of the goods in question shall be given for each product, and shall be informed of their use and, as far as possible, the composition of the products. In such cases, duties and charges shall be calculated on the basis of a decision on the classification and duty of goods by a customs and tax administration, as well as to the customs administration.

Customs investigation, etc.

§ 44. In the case of customs duties or temporary storage, customs and tax administration shall be entitled to carry out any examination of the goods necessary for the exercise of control, and without replacing the samples of the products in it ; the extent necessary to examine their nature. The holder of the goods shall be entitled to the end of the inquiry to obtain the samples taken to the extent that the customs and tax administration is no longer required.

Paragraph 2. In the case of customs duties and duties on the goods specified, the part of the goods which have been taken by customs and tax administration is not dedued in the quantity or value specified.

Paragraph 3. Where the customs and tax administration shall carry out random checks, the results shall be applied to all the goods listed under the goods in question in the declaration. However, the consignee may request a supplementary examination of the goods where the consignee considers that the sample cannot be applied to the rest of the goods specified.

Paragraph 4. It shall be the responsibility of the operator or of the person acting on behalf of the representative of the goods, to carry out the necessary work for the examination of the necessary work (other than-packing, weighing, measurement, etc.). The cost of the goods shall be borne by the consignee.

§ 45. Customs (including anti-dumping duties, countervailing duties and additional import duties as well as import duties (that is, agricultural element (s), additional duty for the content of sugar (ts) or meal (ttm), compensatory amount or fee) and taxes are calculated according to the rates and on the basis of the current date on which the customs and tax administration is accepted by customs and tax administration. however, paragraph 1 2-6.

Paragraph 2. The customs and tax administration may delay the acceptance of the customs declaration, where special circumstances are therefore in question.

Paragraph 3. When the customs declaration with a request for tariff tariff treatment is to be accepted on the day of termination of the quota for tariff quotas, the quantity or value of the goods referred to in the quota shall be interpreted as much of the quantity or value of the goods supplied to the rest of the quota ; the quota in question, which exists on this day. The quantity or value of the other part of the quantity indicated shall be interpreted with the rate of duty applicable when the tariff treatment for tariff quotas has been discharged.

Paragraph 4. Defaults to a standard interpretation after the end of the in section 16 (3). Paragraph 1, or § 25 (3). The time limit laid down shall be applied to the rates which were applicable on the date on which the deadline expired. Where the customs duty is unduly disposed of, the customs and tax administration shall be subject to customs duties and tax administration in accordance with the customs declaration. however, section 23 (3). 3, shall apply the rates which were applicable on the day in which the goods were disputed.

Paragraph 5. Notwithstanding the provisions of paragraph 1 4 shall be granted for goods declared for temporary storage more than 14 calendar days before the start of a quota period and for which the customs declaration and tax administration shall be assumed by the customs and tax administration after this date ; the tariff treatment provided for under this quota period, provided that the following conditions are met :

1) The goods shall be subject to a tariff quota system, a continuation of a corresponding tariff quota system which was applicable before the start of the quota period.

2) The tariff quota for the previous quota period may not have been exhausted before the expiry of this period and the availability of tariff treatment for the tariff quota in the following quota period shall not be discontinued on the day of arrival of the customs declaration.

Paragraph 6. If a reduction of the duty rate shall be reduced after the date of acceptance of the customs declaration, but before the goods are released, the consignee may request the application of the favourable rate. This does not apply to goods which have not been able to be released by customs and tax administration due to conditions which are solely attribuable to the consignee.

§ 46. Customs and tax administration shall inform the products of customs duties and duties on the goods.

§ 47. Goods which cannot be released because the necessary documentation is not available, may be sold, destroyed or imposed on re-exportation by customs and tax administration.

Paragraph 2. Released to the disposal of the goods and the residues resulting from the destruction of goods shall take place on the basis of the tax base established or recognised by the customs and tax administration at the time of the destruction.

Chapter 2

Importation of goods

§ 48. The customs and tax administration is a export control authority. The export control authority shall be specifically the tax interest where the exporter or his authorized representative is registered, cf. the customs Act, section 29, or another tax centre, which shall perform the operation of administrative or organizational reasons. In addition, other customs offices in the European Union may in exceptional cases be the export control authority.

Paragraph 2. In the case of exportation of goods, the exporting authority of the exporting authority shall submit a export declaration prior to the export of goods. In the case of export declaration, electronic transmission of export data to customs and tax administration or submission of a written export declaration (EC administrative unit document), cf. § 114. However, read-only export declaration may be used only in exceptional cases, in accordance with the provisions of the European Union.

Paragraph 3. The goods shall be released for the export of the export control authority which, after the release, shall provide an export accompanying document. The accompanying document shall follow the goods and shall be presented to the customs authorities at the customs office of exit of the European Union.

Paragraph 4. Execution of the procedure shall be provided in the following cases :

1) For exports of goods for export to third countries.

2) In the case of the abandonship of goods in the free port of Copenhagen, for export to third countries.

3) In the case of decommissioning of goods from EU countries for export to third countries.

4) In the case of certain agricultural products on customs warehouses-goods with pre-financing or in the manufacture of certain agricultural products, under customs control.

5) Exports of goods for export to a place in the customs territory of the European Union, but outside the EU's fiscal area.

Paragraph 5. If the EU goods are in Copenhagen's free port without the presentation of an export declaration, if the goods are to be exported to the third country, a export declaration shall be issued.

Paragraph 6. The customs and tax authorities shall lay down requirements for export documentation in accordance with paragraph 1. 4, no. 2 and 3, and paragraph 1. 5.

Paragraph 7. In the case of special export provisions as a result of health, safety, veterinary, plant pathological or other reasons, export shall not be carried out until such time as these provisions are fulfilled.

§ 49. Access to the electronic export system of customs and tax administration shall be subject to prior authorisation from customs and tax administration.

Paragraph 2. Customs and tax administration may revoke the duties referred to in paragraph 1. 1 permit, if the company overrides the terms and conditions of this.

$50. Customs and tax administration shall notify the customs authorities of the Community of exporters who wish to comply with the export formalities at their own place of business or on other customs and tax administration indicated. the authorised exporter ' s permit as ' approved exporter ' means the export of goods to be exported after simplified procedures. Execution of the procedure shall be provided electronically.

Paragraph 2. The one in paragraph 1. 1 authorisation shall allow the submission of all export information prior to each export or to the simplified export declaration, to be accompanied by a supplementary declaration at the latest immediately after completion ; for a period of time. The length of the period shall be fixed in the permit and may not exceed one calendar month.

Paragraph 3. Save as otherwise provided for in the authorization, it may not be applicable to exports of :

1) Goods covered by the provisions on export refunds or export tax.

2) Goods of health, safety, veterinary, plant pathological or other reasons can only be carried out against the presentation of a export permit.

Paragraph 4. Customs and tax administration may revoke the authorization if the company overrides the terms and conditions of it.

§ 51. For each export after Article 50, the approved exporter shall use an export accompanying document to accompany the goods to the customs office where the goods are exported by the customs territory of the European Union.

Paragraph 2. The approved exporter shall be required to advance the export of the goods. The notification must take place to the tax center where the goods are deposited.

Paragraph 3. The export accompanying document shall, together with the goods, be presented to the deputy customs authority of the goods exit of the customs territory of the European Union. This authority shall certify the exportation of the goods by the EU.

Paragraph 4. The goods and export declarations shall not be presented to customs and tax administration unless requested by the competent authorities for the purposes of the handling of the general export control.

Paragraph 5. Where the export is subject to a appropriation, the accompanying document shall contain a reference to the relevant authorization.

§ 52. A copy of the document of export accompanying documents must be kept in the company, together with any accounting records.

Paragraph 2. Authorisation approved by the exporter shall exempt the exporter in order to present Annex, including vou-for proof documentation, for each export.

Paragraph 3. The people in paragraph 3. 1 and 2 of these documents shall be kept for at least five years and shall be subject to a request to customs and tax administration.

§ 53. The import declarations shall include the information and codes laid down in the Community ' s Community Administrative Document's application.

Paragraph 2. At the same time, the consignor shall submit a copy to the customs and tax administration of the invoice which is made up of the goods, where the statistical value exceeds 20 000. Therefore, when circumstances speak, customs and tax administration may allow the invoice to be submitted afterwards.

Paragraph 3. The invoice must be prepared by the consignor or the person whose bill the goods are exported from the country and shall contain the following information :

1) Name and address of the item of goods.

2) Name and address of the goods recipient.

3) Place and date of the issuance of the invoice and its number.

4) Numbers of the colts, nature, marks, and numbers.

5) A precise specification of the content and net mass of the consignment for each item (type number, mass or target).

6) Specifying price declarations and delivery terms.

Paragraph 4. The export declaration shall also contain or be accompanied by such information and declarations necessary for the control of external trade statistics and the customs administration ' s external trade statistics and with the special rules laid down for export ; of goods of the species concerned.

§ 54. Exportation charges shall be calculated according to the rates or amounts applicable on the day on which the export declaration is accepted by customs and tax administration.

Paragraph 2. The customs and tax administration shall inform the exporter of the amounts of the export duties.

§ 55. Except in the case of export of the goods listed below, these are exempt from the provisions referred to in Article 48 (3). 4, fixed claims for export declaration :

1) Goods that transit the Danish customs territory of one of the customs and tax administration approved post-establishment duties.

2) Goods in transit to sites outside the Danish customs territory or to the port of Copenhagen when they are dispatched in accordance with EU transit arrangements or to the presentation of carnets issued in accordance with the customs Convention on International the carriage of goods on the basis of TIR carnets, the customs union of the ATA or CPD carnets for the temporary importation of goods or a transit document issued in accordance with the Agreement of 19. June 1951 between the participants in the North Atlantic Treaty concerning the status of their forces (NATO declaration form 302).

3) Goods to be carried as hand luggage or as travel goods.

Paragraph 2. The customs and tax administration may, where appropriate, in other cases other than those referred to in paragraph 1. 1 derogate from the requirement for export declaration and to grant lettings in the declaration of information.

§ 56. It shall be the responsibility of the consignor or the person who, on behalf of the holder of the goods, shall provide the goods for the exporting control authority and to carry out the goods for the examination and identification of the goods necessary (out-and wrapping, weighing, measurement, etc.). The cost of the goods shall be incurred by the consignor.

Paragraph 2. The goods shall be presented to the exporting control authority in such time as the export of the necessary control measures may be carried out. In addition, the deadlines laid down in the European Union's provisions must be complied with.

Paragraph 3. Customs processing for export shall be eligible for customs and tax administration to carry out any examination of the goods necessary for the exercise of the control and, without compensation, the samples of the products to the extent necessary for the inspection ; examine the nature of their nature. The consignor shall be entitled to the end of the examination at the request of the samples to be returned to the extent that customs and tax administration no longer need them. The part of the goods that has been tested may not be dedued in the quantity specified. Customs and tax administration may allow the quantities of products to be replaced by identical goods in order to complete the shipment complete.

Paragraph 4. Where the customs and tax administration shall carry out random checks, the results shall be applied to all the goods listed under the goods in question in the export declaration. However, the consignor may request a supplementary examination of the goods if the consignor considers that the sample cannot be applied to the rest of the goods specified.

§ 57. In the case of goods carried out by an authority or undertaking approved by customs and tax administration, the export control of the authority concerned or the establishment concerned. The customs and tax administration may, for control reasons, require the goods to be presented before the export. The following goods shall always be presented to customs and tax administration before the export :

1) Goods redone after temporary storage.

2) Goods dispatched in accordance with the EU transit arrangements, unless the customs and tax authorities have been granted exemption in accordance with the arrangements. § 58, too.

3) Goods carried out against the carnet issued under the customs convention on the international carriage of goods on the basis of TIR carnets or the customs Convention relating to ATA or CPD carnets for the temporary importation of goods.

4) The goods referred to in section 59.

5) Goods intended for re-importation after outward processing or standard exchange.

6) Goods performed against the repayment or remission of duties and duties, unless the customs and tax administration is authorized by authorization or otherwise allowed the goods to be exported without the provenance of the said authorities.

7) Goods for which export tax must be paid in accordance with the European Union ' s provisions.

8) Goods to which special health, safety, veterinary, plant pathological or other provisions are applicable.

Paragraph 2. In cases where an authority or establishment approved of customs and tax administration, the export control or the export of goods shall be exported by the competent authority or undertaking the export declaration to customs duties, or Tax management with a certificate of export.

Paragraph 3. Customs and tax administration shall determine the place where the export control is to be carried out unless it is carried out by an authority or undertaking to which the customs and tax administration has authorized it.

§ 58. Customs and tax administration may, in accordance with the rules laid down by the European Union, provide for consignments of goods and consignments of Community transit, authorization to be authorised as ' authorised consignor ' to refrain from offering the goods and presenting the goods ; the export and transit declaration at the office of departure.

Paragraph 2. Customs and tax administration may, in accordance with the rules laid down by the EU, provide for goods transmitters of goods under a T2L document authorised to use the document without being endorsed by the said authorities in : the dispatch of the goods.

Paragraph 3. Customs and tax administration may, in accordance with the rules laid down by the European Union, communicate to the products of goods which wish to supply goods for which a control copy T5 is to be issued, authorised as ' approved dispatch ', without a certificate of control ; it shall be endorsed by customs and tax administration in the case of the goods ' transit operations.

Paragraph 4. Customs and tax administration may revoke the authorization if the company overrides the terms and conditions of it.

$59. The supply of spirit drinks and wine with a ethanol content of more than 18%. Vol. , tobacco products and cigarette paper in the unenriched state or against the repayment or remission of duties or duties shall be carried out only with the fixed ships or aircraft route connections or by the customs office of the goods. mail, by rail or by customs approved trucks or containers.

Paragraph 2. Exports by sea of spirit drinks and wine with a ethanol content of more than 18%. vol, in the enriched state, must be carried out only with the fixed and regular service connections.

Paragraph 3. For the export of spirits and wine with a ethanol content of more than 18%. vol, the authorisation of the customs and tax administration shall be obtained in each case. Authorisation for the export of the said products shall be authorised by a ship measuring less than 500 tonnes of net, which is the home of Denmark or another country which has ratified the Convention of 19. August 1925 on the control of the smuggling of alcoholic products (the Helsinki Convention) may be granted only when the ship is equipped with the official authorization referred to in Article 3 of the Convention, and the conditions laid down in Article 4 of the Convention ; for the carriage of spirits and wine with a ethanol content of more than 18%. vol, with ships of the mentioned species are fulfilled.

Paragraph 4. Exempted from paragraph 1. 1-3 is the provisioning of ships and aircraft, as well as export as hand luggage and registered travel goods.

§ 60. Persons resident in a third country which brings with it unenriched spirits, wine and tobacco products in addition to the quantities laid down in Chapter 10 of this notice and which indicate to be passing through to a non-member country may be authorised ; the deposit on customs duties and levies to produce such goods.

Chapter 3

Registration, settlement and security

§ 61. A certificate shall be issued to the recipients and senders registered at customs and tax administration under the section 29 of the Customs Code.

Paragraph 2. Notification of registration shall take place before the import or export of goods is carried out.

§ 62. Falls in the section 30 (5) of the customs office. Paragraph 1, and section 33 (4). The deadline for the last timely payment day on a Saturday, Sunday or public holiday period shall be extended to the next working day.

§ 63. Customs and tax administration shall inform the consignee of guilty duties and charges after the end of a billing period. However, in cases where the duties and charges are not included in the import specification, the holder shall be responsible for payment of a loss of amounts due to customs and tax administration.

§ 64. Traders and senders who wish to participate in the system of securities and tax management (s) of the tax administration, cf. Article 30 (3) of the Customs Code. Two-five shall enroll in the system before the import or export of goods is carried out.

Paragraph 2. To the recipients and senders enlisted, a certificate shall be issued to the enrollment.

Paragraph 3. The choice between the section 30 (3) of the Customs Code. 3, mentioned security styles are binding for one year. Change may be made per 1. March. The request for change must be received by customs and tax administration before the end of the previous January. It may be possible for the change to be made at other times when the circumstances are therefore under way.

Paragraph 4. The contribution of the scheme for participation in the scheme shall be fixed at 2,5% of the amount or the amount of the export levy. The contribution shall be collected in conjunction with the customs and shall be paid in accordance with the rules for this, cf. Article 30 (3) of the Customs Code. 1.

Paragraph 5. The customs and tax administration ' s safety allowance scheme shall cover duties and export duties which have not been recovered in any other way.

Paragraph 6. Where the customs debt of a consignor or goods consignor is subject to customs duties, the system of customs and tax administration shall be subject to the security arrangements for the goods to be imported or the consignor.

§ 65. The one in the section 30 paragraph of the Customs Code. 3, no. The security referred to in paragraph 2 may be lodged in the form of publicly listed bonds, bank guarantees, cash deposits or in the form of other reassuring security after the provisions of the customs and tax administration. The customs and tax administration shall lay down the detailed rules for the size of the security, including a minimum size.

Paragraph 2. The security shall be approved by customs and tax management before the goods import or export.

Paragraph 3. Amendment of the shape and size of the security shall be the rules laid down in section 64 (1). The third tax administration may, at all times, require the level of security to be increased, provided that the safety of the goods is no longer considered to be able to cover the customs debt of the goods.

Chapter 4

Customs processing of mileavers

§ 66. In the case of transport, this notice shall mean ships, aircraft, trains, lorries, buses, passenger cars, etc.

Paragraph 2. For the purposes of ships, ships, boats and sea vessels shall be understood by vessels of any kind, except for vessels.

Common provisions on ships and aircraft

§ 67. The driver or owner of a ship or aircraft carrier shall be liable for customs duties and charges of goods, including residues and provisions, which are loaded, stored in the Danish customs territory or are used in contravention of the rules of this notice.

§ 68. Unenriched goods may be sealed when ships or aircraft are in the Danish customs territory or are travelling between places in the Danish customs territory, regardless of whether the ship or the aircraft is crossing foreign or international territory ; during the voyage.

Paragraph 2. Ships and aircraft in the Danish customs territory shall not result in an unenriched provisioning, such as cargo or provisions, etc., unless they have started a journey if the final destination is a place of destination or a landing site outside the Danish customs territory ; cf. However, sections 73 and 79.

§ 69. The driver of a ship or aircraft shall confirm the information on the means of transport and transhipment, as required by Article 17 (1) of the Customs Code. 1, on the presentation of shipments, travel records or registration, and other loading documents and so on.

Paragraph 2. The customs and tax authorities may refuse access to and exit from the means of transport and the supply or transfer of goods until incogs have been completed. The customs and tax administration may also prohibit the use of the conveying of the link from the Inquisitor until the inquination is completed.

§ 70. Customs and tax administration may provide relief in the conditions laid down in this notice in respect of ships and aircraft from the Danish customs territory in respect of ships and aircraft belonging to the Danish customs territory, Danish and foreign statutes, which do not result in goods or passengers on charges. Deviations may also be given to supply ships and helicopters for drilling and production platforms, fishing vessels, school ships, bows and boats, salvage vessels, passenger ships in shipping, ferries, vessels less than 6 tonnes net net and craft ; between points of entry within the business area of the same tax area, ships in regular routes of authorization in accordance with Article 313b of the Commission Regulation No 2 ; Regulation No 2454/93 laying down provisions for the implementation of Council Regulation No 2913/92 establishing a Community Customs Code, as well as ships heading the free port of Copenhagen.

Special provisions on ships

§ 71. The port authorities and undertakings operating ports shall provide customs and tax authorities with the information they have in the case of ships ' projected and actual arrival and departure as well as the arrival of unreported ships. The customs and tax administration shall lay down the procedures for the submission of such information.

Paragraph 2. The driver of cargo ships and ferries shall, at the arrival of a port in the Danish customs territory of a third country, submit an electronic communication on the ship ' s arrival to customs and tax administration.

Paragraph 3. The driver of cargo ships and ferries shall be provided by means of arrival at a port in the Danish customs territory of another port in the customs territory of the European Union, an electronic communication on the ship ' s arrival in customs and tax administration, provided that the ship is cargo, unenriched goods or goods loaded in a third country. This notice shall be issued before the goods are unloaded.

Paragraph 4. The driver of fishing and fishing vessels designed for commercial sea fishing shall make an electronic notification of the ship ' s customs and tax administration on arrival at a port in the Danish customs area on arrival at a port of the Danish customs territory of the ship ; include unenriched goods or goods loaded in third countries. This notice shall be issued before the goods are unloaded.

Paragraph 5. The driver of cargo ships and ferries shall, before departing from a port in the Danish customs territory of a third country, submit an electronic communication on the ship ' s departure to customs and tax administration, provided that the ship has been loaded.

Paragraph 6. The driver of cargo ships and ferries shall before departure from a port in the Danish customs territory to another place in the customs territory of the European Union shall submit an electronic communication on the ship ' s departure to customs and tax administration, provided that the ship has been loaded ; unenriched goods or goods intended for the export of the European Union.

Paragraph 7. The driver of fishing and fishing vessels designed for commercial sea fishing must, before departure from a port in the Danish customs area, submit an electronic communication on the ship ' s departure to customs and tax administration, provided that the ship is transhipped ; has lacked unenriched goods or goods intended for export of the EU.

Paragraph 8. The provisions of paragraph 1. 3 and 6 shall apply mutatis muters to ships arriving from or depart to a country concluded by the European Union on security measures based on EU law.

Niner. 9. The people in paragraph 3. 2-8 notices referred to shall include the information provided for by customs and tax administration.

Paragraph 10. The driver of other ships shall at the arrival at a port in the Danish customs territory of a third country and before entering a third country, electrorally, orally, by the Danish customs territory of the Danish customs territory of the Danish customs territory. mail or per. fax shall be notified to the customs and tax administration from which the ship is coming or to which it shall operate as well as the goods in which it is to be used. This also applies if the ship arrives from another place in the customs territory of the European Union and brings unenriched goods as a shipment or a provisioning.

Paragraph 11. An authorised person may, instead of the driver, give the necessary information as referred to in paragraph 1. 2-10 for customs and tax administration.

Nock. 12. The landing and embarkation of passengers and the landing of crew members shall be preceded by orally or by the landing of passengers and the landing of crew members. fax shall be notified to customs and tax administration and shall not commence before authorization is available.

Paragraph 13. Passenger ships in flight speed and ferries arriving at a pre-announced speed plan shall be exempt from paragraph 1. However, the customs and tax administration may, however, regulate the landing and embarking of passengers on the ground.

§ 72. For the ships referred to in section 71 (1). 2-8, resulting in goods being loaded, an electronic declaration shall be made by electronic means of customs and tax administration. The enquiliment shall include the information provided for by customs and tax administration.

Paragraph 2. Deklarations for ships referred to in section 71 (3). Two shall be placed upon arrival.

Paragraph 3. Deklarations for ships referred to in section 71 (3). 3, 4 and 8 shall be submitted before unloading.

Paragraph 4. Declarations for ships departing must be made before departure.

Paragraph 5. Deklarations must be given by one of the following persons :

1) The person responsible for the ship.

2) The one on whose name or on whose behalf the person responsible for the ship is acting.

3) The person or persons who have entered into a contract and issued a bill of lading or consignment note for the actual carriage of goods.

4) Someone with the authority.

§ 73. Regardless of section 68, paragraph 1. 2, in section 90 (2), However, 7 and 8 of the said vessels shall cause unenriched provisions which have been loaded in accordance with the rules laid down for those vessels.

Paragraph 2. Foreign yachting vessels exclusively travelling between places in the home Member State and in the Danish customs territory of Denmark and Danish yachts may only cause unenriched provisions and so on to the extent that customs duties may be permitted, duties and duty free ; in accordance with the rules on duty and duty of duty on travel goods.

§ 74. Inquisitions shall be delivered to customs and tax administration at the request of the nationality and of the measurement documents at the request of the customs and tax administration, where they shall remain until such time as the authorization for departure is granted.

§ 75. Regardless of section 71, paragraph 1. 2-9, on arrival at or departing from ports in the Danish customs territory, ships shall be subject to the following IMO forms :

1) Form 1-General declaration. The declaration shall be dated and signed by the master, the ship ' s agent or another person, duly authorised by the master, or to be certified in a manner acceptable to customs and tax administration.

2) Form 3-Declaration on ship stores. The declaration must be dated and signed by the master or another ship officer, duly authorised by the master and who is personally aware of the facts relating to the ship ' s shipments of provisions and so on, or be dated ; attested in a manner acceptable to customs and tax administration.

3) Form 4-Declaration on the personal effects of the crew. The declaration shall be dated and signed by the master or another ship officer, duly authorised by the master, or to be certified in a manner acceptable to customs and tax administration. Customs and tax administration may also require each crew member to sign his name, or if the person concerned cannot write, puts its mark on that part of the declaration relating to his belongings. The declaration shall not be required for the departure of the ship.

4) Form 5-Crew list. The declaration shall be dated and signed by the master or another ship officer, duly authorised by the master, or to be certified in a manner acceptable to customs and tax administration. The ship ' s departure shall be accepted by a copy of the crew presented at the arrival of a new signature and endorsement indicating any changes in the number or composition of the crew or which indicate that no changes have been made to the crew ; is.

5) Form 6-Passenger list. The declaration must be dated and signed by the master, the ship ' s agent or another person, duly authorised by the master, or be certified in a manner acceptable to customs and tax administration. The declaration is required for ships authorised to transport 12 passengers or thereunder.

Paragraph 2. Dedication of the provisions of paragraph 1. 1 the IMO-FAL fomulars referred to in paragraph 1 may be available to the 1. June 2015 shall be submitted in paper format, by : fax or electronic customs and tax administration, or to port authority in ports where the port authority is authorised to receive the forms. The forms are procured by the audience. From the 1. By June 2015, the IMO FAL forms shall be submitted electronically via the Maritime Information Expanes SafeSeaNet.

Paragraph 3. Ships falling within 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 have not been defleiled from, along the road or are on the way to a port outside of this area or a free zone of : control type I, as defined in customs legislation, shall be exempting from the application of the provisions of paragraph 1. The IMO-FAL forms referred to in the said Regulation, provided that customs and duty-free supplies are not brought into the Community.

SECTION 76. Passenger ships engaged in shipping and ferries operating at a pre-announced speed plan shall be exempt from the duty of section 18 (18) of the Customs Code. 1, to report the departure of duties and tax administration.

§ 77. The provisions on the trade in goods and other arrangements in the customs Act and in this notice, together with the associated penal provisions, shall be applied to ships belonging to those States which have ratified the Convention of 19. August 1925 on the control of the smuggling of alcoholic products (the Helsinki Convention) and its end-of-life protocol. This Regulation shall apply to those areas and to the extent to which Article 9 (1) of the Convention is laid down. 2.

Special provisions relating to aircraft

§ 78. The following aircraft may be exempt from the section 19 (19) of the Customs Code. 1, countries on or off from sites not approved as customs offices of customs and tax administration :

1) Aircraft, emergency landing.

2) Swing aircraft arriving in or departing from the Danish customs territory where the aircraft result in a distance-based authorisation granted under one of Denmark concluded international agreement on lettlements for distance-flying levied aircraft.

3) Aircraft, when the customs and tax administration has previously given authorisation for arrival and departure.

§ 79. Regardless of section 68, paragraph 1. 2, may aircraft at regular speed which, in accordance with one of the customs and tax administration approved schedules, have been authorised for the purposes of combined domestic and domestic air services, commuted to commuting the unenriched provisions.

$80. The airport authorities, and undertakings operating airports, shall provide customs and tax authorities with the information they have in the case of the expected and actual arrival and departure of aircraft and the aircraft, as well as the unannounced aircraft. arrival. The customs and tax administration shall lay down the procedures for the submission of such information.

Paragraph 2. The driver of aircraft that carries goods to load goods shall be notified by the arrival at a customs airport in the Danish customs territory of a third country to submit an electronic communication on the arrival of the aircraft to customs and tax administration.

Paragraph 3. The driver of aircraft shall, before departure from a customs airport in the Danish customs territory of a third country, submit an electronic communication on the departure of the aircraft to customs and tax administration, provided that the aircraft has loaded goods.

Paragraph 4. the driver of aircraft arriving at a customs airport from another place in the customs territory of the European Union with unenriched goods under the simplified transit procedure for air transport or goods loaded in a third country shall be required by the goods ; the arrival of an electronic communication on the arrival of customs and tax administration.

Paragraph 5. the driver of aircraft departing from a customs airport to another place in the customs territory of the European Union shall, before departure, submit an electronic communication on the departure of the aircraft to customs and tax administration, provided that the aircraft has unenriched goods ; or goods intended for the export of the European Union.

Paragraph 6. The people in paragraph 3. 2-5 mentioned messages shall include the information provided for by customs and tax administration.

Paragraph 7. An authorised person may, instead of the driver, give the necessary information as referred to in paragraph 1. 2-5 for customs and tax administration.

Paragraph 8. However, aircraft arriving at the speed of arrival at a pre-announced speed plan and aircraft flying exclusively between airports in the Danish customs territory of the Danish customs territory shall be exempt from the provisions of paragraph 1. 1.

§ 81. For the aircraft referred to in section 80 (3), Two-five, an electronic declaration must be made by electronic means of customs and tax administration. The enquiliment shall include the information provided for by customs and tax administration.

Paragraph 2. Excesses of aircraft arriving from a third country must be placed on arrival.

Paragraph 3. Deklarations for aircraft arriving from another place in the EU customs territory or a country with which the EU has concluded an agreement on safeguards based on Community legislation must be lodged at the end of the procedure for : Community transit.

Paragraph 4. Exerrations for aircraft departing shall be made before departure.

Paragraph 5. Deklarations must be given by one of the following persons :

1) The person responsible for the aircraft.

2) The person whose name or, on whose behalf the person responsible for the aircraft is acting.

3) The person or persons who have entered into a contract and issued a bill of lading or consignment note for the actual carriage of goods.

4) Someone with the authority.

$82. § 80, paragraph. 3 and 5, as well as section 81 (3). The provisions of 1, 4 and 5 shall apply mutatis muted to vehicles transporting the air freight cargo, intended for export of the EU, from a customs airport in the Danish customs territory where the goods are not transported in the Community transit procedure.

§ 83. Regardless of section 80, paragraph. In the case of a customs airport in the Danish customs territory, the master of an aircraft or an authorised person shall be subject to a customs declaration, cf. 2 and 3. Section 114, of aircraft, cargo and provisions, etc. for customs and tax administration.

Paragraph 2. The provision in paragraph 1 shall be Paragraph 1 shall not apply to aircraft arriving in the Danish customs territory directly from another place in the customs territory of the European Union and which do not bring unenriched goods as transhipments and provisions.

Paragraph 3. The customs declaration to be signed by the aircraft driver or an authorised person shall include the following information :

1) The name and data of the driver (nature, number, nationality and owner's name).

2) Number of crew members and passengers.

3) The name of the delegate representative of the aircraft.

4) From where the aircraft comes.

5) The nature and quantity of the cargo and the loading and loading slots, specifying the dates and numbers of the loading documents in question.

6) Summary information on the travel goods and specified information on the inventory of unenriched provisions and so on. (including goods that belong to the driver and crew members).

7) The driver ' s declaration that the aircraft does not lead to more or more goods other than those specified and that no other accesses to cargo spaces or spaces and hides other than those which may be imposed on customs and tax administration shall be shown to be shown to customs and tax administration.

Paragraph 4. If the aircraft is covered by the rules on the electronic specification of the cargo under Article 81, it is not compulsory to provide information on the loading in the customs declaration as described in paragraph 1. 3, no. 5.

Paragraph 5. In the Danish customs territory with unenriched goods, the aircraft shall be used in the Danish customs territory with unenriched goods. Article 79 shall provide the aircraft in section 84 (4). 4, mentioned customs declaration for customs and tax administration.

Paragraph 6. The customs and tax administration may, upon application, permit a different declaration than the one referred to in paragraph 1. 1 in the case of the aircraft, cargo and provisions, etc., the customs and tax administration shall lay down the procedures for this authorisation, including revocation.

§ 84. Regardless of section 80, paragraph. In the customs territory of the Danish customs territory of a third country or to another place in the customs territory of the Community, the driver of an aircraft to exit from a customs airport in the Danish customs territory of the Danish customs territory shall be required and the aircraft will bring unenriched goods before departure of a customs declaration or declaration ; in section 83 (2). 6, the second indication of customs and tax administration. The aircraft must not be allowed to pass until such time as a permit is given.

Paragraph 2. The customs declaration to be signed by the aircraft driver or an authorised person shall include the following information :

1) The timing of the flight of destination and the destination of the aircraft.

2) The nature of the cargo and its loading rafts and the log-off ports, indicating the dates and numbers of the loading documents in question.

3) Summary information on the travel goods and specified information on the inventory of unenriched provisions and so on. (including goods that belong to the driver and crew members).

4) The driver ' s declaration that the aircraft does not give rise to any or more goods other than those specified.

Paragraph 3. If the aircraft is covered by the rules on the electronic specification of the cargo under Article 81, it is not compulsory to provide information on the loading in the customs declaration as described in paragraph 1. 2, no. 2.

Paragraph 4. Where the aircraft with unenriched goods to a customs airport in the Danish customs territory is taken, the master of the aircraft shall be provided with a copy of the customs declaration referred to in paragraph 1. 2, and the declaration must be submitted to the customs and tax administration at the point of arrival.

§ 85. In the case of an aircraft, unenriched goods in the Danish customs territory shall not be reduced unless it is subject to safety reasons. The owner or the one of the aircraft shall be liable for the customs duties and charges of the goods which are not provided and are not considered to be destroyed by the drop.

Paragraph 2. Where unenriched goods are rejected for safety reasons in the Danish customs territory, the master shall inform the customs and tax administration as soon as possible.

Special provisions relating to other means of transport

§ 86. Customs and tax administration can determine where the customs treatment of goods vehicles is to be carried out.

Paragraph 2. When a lorry arrives in the Danish customs territory of a third country, the driver or an authorised person before inc inc shall enter verbally provide information to customs and tax administration on lorry, cargo and provisions, etc. The tax administration may require such information to be handed over to a customs declaration, cf. § 114.

Paragraph 3. The customs and tax administration may, upon application, permit a different declaration than the one referred to in paragraph 1. In the case of lorry, cargo and provisions, etc., and so on, the customs and tax administration shall lay down the terms and conditions for that authorisation.

Paragraph 4. Section 69 shall apply mutatis muth to lorries.

§ 87. For other transport of transport between the Danish customs territory and the third countries other than ships, aircraft and lorries, section 86 shall apply mutatis mutant.

Chapter 5

Proviandering

§ 88. Ships and aircraft may, in accordance with the provisions of this Chapter, be provisioned with goods exempted from customs duties and duties, and goods for which customs duties and charges are required.

Paragraph 2. Provisioning with duties and duty-free goods means provisioning as follows :

1) Unenriched goods.

2) Deliverables from victualling companies.

3) Goods for which a repayment or remission of duties and duties is required.

Paragraph 3. Commissions of ships and aircraft whose destination is a place of destination or airport within the EU may also be subject to non-taxable products subject to excise duty on board. It is a prerequisite for the fact that the ship or aircraft has a separate authorization to receive products subject to excise duty.

Paragraph 4. Authorisation for provisioning must be obtained prior to commencement of the provisions. Provisioning permits shall be communicated to the customs and tax administration either as a standing authorisation or in each case.

$89. Ships can be provisioned with duties and duty-free goods for use on board and for sale to passengers when the final destination of the ship is an intake place in a third country.

Paragraph 2. Ships whose final destination is a place of destination within the customs territory of the European Union, but outside the Danish customs territory, they may be provisioned only with duties and duty-free products for consumption on board and with non-taxable products liable to be taxed for purposes only ; on sale in taxable on board, cf. § 88, paragraph. 3. Goods for consumption include only items that can be consumed on board.

Paragraph 3. Fishing vessels which depart at least five hours outside the Danish customs territory shall be provisioned with duties and duty-free products for use on board, cf. § 90, paragraph. 7.

Paragraph 4. Fishing vessels engaged in fishing on Flensborg Fland, and yachting vessels cannot be provisioned with duties and duty-free.

Paragraph 5. The customs and tax administration may refuse provisioning of passenger craft with duties and duty free when the main purpose of the route or ferry or ferry is not to maintain traffic in the usual sense.

§ 90. Commissions of ships may be carried out by appropriate quantities determined in accordance with customs and tax administration estimates, taking into account the holds on board, the duration of the journey and the number of crew members and passengers. Commissioning with customs and duty-free spirit drinks, wine, tobacco products and cigarette paper shall be able to do so with the products referred to in paragraph 1. 2-8 special restrictions referred to at a maximum of the following quantities per head ; crew member or passenger per passenger ; 24 hours after the estimated duration of the journey : 1/4 litres of spirit drinks or, if the ethane content is more than 60%. Vol. , 1/8 litre, 1/4 litre of wine, and 40 g of tobacco products and 1 (1). Cigarette paper for each gram of fine-cut tobacco.

Paragraph 2. In the case of supplies for use on board and selling to passengers on passenger craft services between ports in Denmark and Norway, the government of Finland and customs administrations in Denmark, Norway and Sweden shall apply, having regard to the customs authorities in Denmark, Norway and Sweden. the announcement of protocol of 9. April 1985 amending the 1968 Agreement on the provisioning of passenger vessels in traffic between ports in Denmark, Finland, Norway and Sweden.

Paragraph 3. For supplies for consumption on board and for passengers on board passenger vessels whose destination is a place of destination in a third country and which are not covered by paragraph 1. 2, shall determine the extent of the provisioning of each route, taking into account the holds on board, the duration of the journey and the number of passengers.

Paragraph 4. For supplies for consumption on board ships whose destination is a place of destination within the customs territory of the EU, but outside the Danish customs territory, the scope of the provisioning shall be determined in respect of the crew on board, the journey of the journey ; the duration and number of passengers, and on the following terms :

1) Spirits, tobacco products and chocolate-and sugar-beet may only be sold for consumption on board in the ship ' s restaurant, cafeteria and similar.

2) In the case of travel, the duration of which exceeds 4 hours, 20 cigarettes or 10 cigarillos or 5 cigars can be sold or 25 g of smoke per head. passenger, travelling, the duration of which is between 2 and 4 hours, 10 cigarettes or 5 cigarillos may be sold per. passenger, and on travel, the duration of which is less than 2 hours, tobacco goods cannot be sold for consumption on board.

3) The sale of chocolate and sugar beet, etc., can only take place in the smaller packs.

Paragraph 5. Ships of 100 tonnes of gross tonnage and, notwithstanding the duration of the journey, are provisioned with 1 1/2 litres of spirit drinks per year. Person or, if the ethanol content is more than 60%. Vol. , 3/4 litres per. Person.

Paragraph 6. Ships intended exclusively for ports in Estonia, Finland, Latvia, Lithuania, Norway, Poland, Sweden or Baltic Sea ports in Russia and Germany shall be limited to a maximum of three tents per hectare of spirit drinks per litre. crew member per week or, if the ethanol content is more than 60%. Vol. , 3/8 litres per crew member per week.

Paragraph 7. Fishing vessels, which are subject to the fishing of at least five hours outside the Danish customs territory, may not be provisioned with the following quantities of duty and duty free of charge. person per the period of five days : 200 cigarettes or equivalent quantities of tobacco or equivalent quantities of tobacco, 3/4 kg of coffee, 1/4 kg of chocolate and 15 litres of mineral water and other excise-free foodstuffs in appropriate quantities after the estituation of the customs and tax administration. However, foreign and Greenland and ferry fishing vessels in remote waters (out of Greenland and New Foundland etc) may be provisioned in the Danish customs territory in accordance with the rules laid down in paragraph 1. 1.

Paragraph 8. In the case of provisioning of the following vessels, special provisions may be laid down : Danish oro vessels and vessels of the Danes, Danavi-Lodseriet Denmark, Rescue Services, Ministry of Agriculture, Agriculture and Fisheries, and Cards ; The Matrix Management Board and the rock-fishing vessels, sandpumps, slewing boats, mountain boats and cabling ships.

§ 91. Aircraft may be provisioned with duties and duty-free products on board and for sale to passengers and crew members, when the final destination of the aircraft is an airport in a third country.

Paragraph 2. Aircraft whose final destination is an airport within the customs territory of the EU, but outside the Danish customs territory, can be provisioned only with duties and duty-free goods for consumption on board. The sale of goods on board shall be made in accordance with the rules laid down in section 90 (3). 4. It may also provisioned with non-taxable products subject to excise duty on board, cf. § 88, paragraph. 3. Goods for consumption include only items that can be consumed on board.

Paragraph 3. Paraguation 1 and 2 shall not apply to the route, charter and taxi aircraft if the maximum allowable initial weight is less than 5,700 kg or if the aircraft is designed for the carriage of less than 10 persons.

Paragraph 4. Military aircraft and other smaller aircraft than those referred to in paragraph 1. 3 the said aircraft cannot be provisioned with duties and duty-free products.

§ 92. The provision of aircraft for aircraft may be subject to appropriate quantities determined in accordance with customs and tax administration estimates, taking into account the holds on board, the duration of the journey, and the number of crew members and passengers.

§ 93. Customs and tax administration shall lay down the procedures for provisioning of ships and aircraft and may, inter alia, decide that customs duties and duty-free provisions must be stored in special rooms or in particular closing the sale of customs duty and duty ; goods intended for passengers must be carried out from the place of the designated convenience stores that stock records shall be kept in accordance with customs duty and duty free of duty, and to carry out checks on passengers ' purchases of duties and duty free goods.

Paragraph 2. The customs and tax authorities may refuse or withdraw provisioning permits where the owner or driver of a ship or aircraft or persons employed in a ship or aircraft has overridded or overrides ; the terms of provisions.

$94. The driver or owner of the ships and aircraft referred to in section 89 and 91 shall be liable for customs duties and charges of goods provised in customs and duty-free, and which are not provided for in the case of customs and tax administration, provided that :

1) the goods shall not be reimburduced in accordance with the provisions of this Chapter ; or

2) the goods shall not be reimbursable at the discretion of the customs administration and the discretion of the tax administration, in exceptional spaces or in particular, for reasons which may be attributable to the nature of the product or as a result of a handedly. bad luck or force majeure.

Paragraph 2. Customs duties and charges covered by the liability in paragraph 1. Paragraph 1 is estimated at the discretion of customs and tax administration. If the time of the deduction is sent, the tax elements shall be added at this time for the purposes of setting up customs duties and duties. If this is not the time, the tax items on the basis which were in force at the time of the lack of the provisions on the provisions of the provisions shall be found.

§ 95. Provisions shall be made on the basis of a written request (provisioning), cf. § 114.

Paragraph 2. The Providing declaration shall be made by the driver of the ship or aircraft or one of this authorised person and shall contain information on the name or data of the driver (s) (nature, name or number, seat), the objectives and duration of the journey ; crew members and passengers, the name, address of the supplier and the company's CVR / SE number and details of the requested provisions, including whether it is intended for consumption on board or for sale to passengers and so on.

Paragraph 3. It shall be the responsibility of the submission of provisions to ensure that the conditions under which the requested provisions are fulfilled are fulfilled.

Paragraph 4. Goods to provisioning ships and aircraft that cannot be exempted from duties and import duties, cf. § 89, paragraph. 2, and section 91 (3). 2, shall be indicated to the correction of customs duties and duties.

§ 96. The vessel ' s or an aircraft or a competent authority must sign the receipt of the provisions received.

Chapter 6

Cages in customs airports

§ 97. Customs and tax administration may grant exemption from customs airports to customs duties and charges of unenriched goods and goods for which a repayment or remission of duties or levies is required, or which are attributed to : commissions.

Paragraph 2. Goods covered by an authorization pursuant to paragraph 1. 1, may only be sold to air passengers travelling from the Danish customs territory to a place outside the customs territory of the European Union and shall include the goods for export.

Paragraph 3. appropriations may be available in appropriations under paragraph 1. Paragraph 1 lays down restrictions on the quantity of duty and duty free goods sold to each passenger, as can be determined that customs and duty-free products must not be sold to passengers in certain places.

Paragraph 4. Customs and tax administration can determine which goods can be added to the shops at customs airports.

Paragraph 5. The customs and tax administration shall lay down the procedures for inspection and may provide, inter alia, a particular account of the records set out in paragraph 1. the goods referred to in paragraph 1 shall be kept separately in approved premises, and the goods must be dropped in packaging that is labelled and closed in an approved manner.

Paragraph 6. The customs and tax administration shall have the right to conduct inspections in business premises belonging to shops at airports and to overlook commodities, business books, and other related accounts, and correspondence and so on. The holders of companies and persons employed in companies shall grant customs and tax management assistance at the request of the aforementioned oversight.

Paragraph 7. In the provision of the provisions referred to in paragraph 1, The goods referred to in paragraph 1 shall provide for the supervision of the information necessary for the supervision of the products referred to in paragraph 1 in accordance with the provisions of paragraph 1 of the customs office at the customs office of the customs and tax administration. 5 referred to.

Paragraph 8. For the supply of return provisions from aircraft, they may be able to do so in paragraph 1. The information referred to in paragraph 7 shall be provided on a copy of the customs declaration of the aircraft or on the information referred to in Article 83 (3). 5, mentioned.

Niner. 9. The people in paragraph 3. However, the goods must not be unpacked, ordered or wrapped ; however, the outer packaging of the goods must be removed.

-98. The shops referred to in Article 97 shall be liable for customs duty and charge of goods not provided at customs and tax administration ' s inspections and not be reimburseted in accordance with Article 97 or as not on a after-duty and tax administration discretion shall be reassuring to be satisfied during the storage of premises approved for reasons which may be attributable to the product ' s own nature or as a result of an accidensely accident or force majeure.

Paragraph 2. Customs duties and charges of goods covered by the liability in paragraph 1. Paragraph 1 is estimated at the discretion of customs and tax administration. If the time of the deduction is sent, the tax elements shall be added at this time for the purposes of setting up customs duties and duties. If this is not the time, the tax items were not added to the time when the storage is found to be found.

§ 99. The customs and tax authorities may refuse or withdraw an authorization after Article 97, if the holder or company of the undertaking in the undertaking has infringed or breached the provisions of Article 97 or has been overridor or has been overridded by any person concerned ; the terms of the authorization.

Paragraph 2. A grant after Article 97 lapses if the holder of the holder loses his estate or stops his payments.

Paragraph 3. Where an authorization is withdrawn or withdrawn, goods which are granted by the holder of the authorization shall, without delay, be withdrawn from the authorization, without delay, and without delay, or to be executed. Until the customs and duty correction or export takes place, customs and tax administration shall seal the goods.

Chapter 7

Storage of highly taxed goods in the free port of Copenhagen

§ 100. As a high taxed goods, spirits (including ethanol), tobacco products and cigarette paper shall be considered to be liquor.

§ 101. The goods resulting from high taxes on the free port of Copenhagen from sites outside the Danish customs territory or from the other part of the Danish customs territory against the repayment or remission of duties shall be set at the time of entry to the free port. customs and tax administration, unless the goods are added to the ship and unloaded by the port of Copenhagen and stored under its care.

Paragraph 2. The goods which are subject to high tax goods shall be required to enter the customs and tax administration of the goods before the time of receipt.

§ 102. Highly taxed goods may only be retained in the port of Copenhagen outside the custody of the port of Copenhagen, when the undertaking has been authorized by the customs and tax administration.

Paragraph 2. The preservation is under customs control. The customs and tax administration shall lay down detailed controls and may, inter alia, provide for a special account of the goods and must be stored separately in approved premises and that the establishment to the said authorities shall be kept separately. in the runway must indicate any supply and transfer and transfer to or from other activities.

Paragraph 3. In establishments, the authorization of the taxable and tax administration shall not be manufactured by highly taxed goods, and shall not be added to wine.

Paragraph 4. The customs and tax administration shall have the right to conduct inspections in enterprises and to verify the opinions, business books and other accounting documents as well as correspondence and other business holders, and the company in the company ; employed persons shall provide the assistance of customs and tax administration by taking the aforementioned oversight.

Paragraph 5. The one in paragraph 1. 4 of that material shall be handed down or submitted to customs and tax administration on request to customs and tax administration.

Paragraph 6. The carriage of heavily taxed goods in the free port must be carried out under customs control.

§ 103. Establishments shall be liable for taxes on goods not provided at customs and tax administration ' s oversight, which shall not be reimburduced in accordance with the provisions laid down in Article 102 (1). The conditions laid down in accordance with the rules laid down in Article 2 (2), or in accordance with the discretion of the customs administration and the tax administration, shall be reimburseased to the customs and tax administration approved premises for reasons which may be placed on the basis of the product ' s own characteristics ; or as a result of an accitable accident or force majeure.

Paragraph 2. Expenditure of goods covered by the liability in paragraph 1. Paragraph 1 is estimated at the discretion of customs and tax administration. If the time of the deduction is sent, the tax elements shall be added at this time for the recruitment of fees. If this is not the time, the tax items were not added to the time when the storage is found to be found.

Chapter 8

Customs warehouses, etc.

§ 104. Customs warehouses shall be authorised under Article 55 of the Customs Code. 1, customs and tax authorities may be communicated to carriers, carriers, traders, ports, etc., which lay down goods for other undertakings.

Paragraph 2. The customs warehouses may be established at ports, rail transport points or similar traffic congestion, such as airports where they are in paragraph 1. This means, among other things, that the customs warehouse should be given a certain amount and a reasonable utilisation of the customs warehouse.

§ 105. Customs warehouses shall be authorised under Article 55 of the Customs Code. 2, customs and tax management may be given to wareworkers who are capable of demonstrating economic needs in order to be able to be able to bring goods from third countries.

Provisions common to free warehouses, customs warehouses and commissions

§ 106. Customs and tax administration may require the security of customs and import duties as well as for the charges of goods placed on the customs warehouses and in commissions, and for the charges of goods placed on free warehouses in the case of customs duties, in the case of financial management, information relating to the control or economic nature of the tax, which involves the risk of customs and taxation in the event of manko will not be paid to customs and tax administration. Safety may be placed in the form of listed bonds, bank guarantees, cash deposits or in the form of other reassuring security after the provisions of the customs and tax administration. The customs and tax administration shall lay down the detailed rules for the size of the security.

§ 107. In addition to the addition of unenriched goods, warehouses, customs warehouses and supplies shall be specified in accordance with the detailed rules of the customs and tax administration, in accordance with the provisions of the tax administration. in the case of free warehousing, however, Section 48 (1). 4, no. 3, and paragraph 1. 6. The declaration shall contain the information required for the checks by the customs and tax authorities in accordance with the provisions of Article 109 (1). 1.

Paragraph 2. In the transfer of unenriched goods from a provising undertaking to another proviantor, the customs and tax administration may allow the transfer to be effected without the submission of the provisions of paragraph 1. 1 mentioned declaration.

Paragraph 3. However, on the supply of return provisions from aircraft, the provisioning establishment may place the provisions in paragraph 1. Paragraph 1 shall, on a copy of the customs declaration of the aircraft, or on the information referred to in Article 83 (3). 6, mentioned.

§ 108. Goods dropped by a free warehouse or a customs warehouse shall be declared for export to third countries or to customs duties in accordance with the provisions of the customs and tax authorities. An authorization may be granted for the total declaration of goods being taken in a specified period.

Paragraph 2. Unenriched goods can be deducted from provisions :

1) for a different proviso in the Danish customs territory ;

2) intended for export from the customs territory of the European Union ;

3) for the provisioning of ships and aircraft in the customs territory of the European Union ;

4) for the use of diplomatic representations and international organisations in the customs territory of the European Union ; or

5) intended for the use of foreign military forces in practice in the customs territory of the European Union and the Danish forces on the outside of the Danish customs territory.

Paragraph 3. The deduction shall be deduction on the control conditions laid down by the customs and tax administration, including that the proviso given a specified indication of the goods supplied to the beneficiary shall be supplied. An authorization may be given for the total declaration of goods carried out in a specified period, cf. however, section 109 (3). 2.

Paragraph 4. In the case of goods from provisions, customs and tax administration shall be entitled to carry out any necessary examination of the goods and the replacement of samples of the goods in accordance with the provisions of such goods from comman-owned undertakings. Customs and tax administration can determine where the goods are to be carried out. The Commission shall be entitled to obtain, following the completion of the inquiry, to have the sampled samples returned to the extent that the customs and tax administration does not need them.

Paragraph 5. It shall be the responsibility of the victualling undertaking or undertaking to carry out the necessary work for the study (out-and packaging, weighing, measurement, etc.). The costs associated with it shall be borne by the provisions of the proviso.

-109. The customs and tax administration shall fix the procedures relating to free warehouses, customs warehouses and supplies, and may, inter alia, provide for the keeping of accounts in accordance with detailed rules of the goods which have been added or added, and the goods must be stored separately in approved premises.

Paragraph 2. The customs and tax administration shall have the right to conduct inspections of warehouses and customs warehouses and in commissions, including to verify the obvious or added goods, business books, and other accounting documents, and the correspondence, etc. The holder of the free warehouse, the customs warehouse, or the provisions of the proviso and the employed persons concerned shall provide the assistance of customs and tax administration at the request of these inspections.

Paragraph 3. The one in paragraph 1. 2 of the said material shall be handed down or submitted on request to the customs authorities and the tax administration.

§ 110. The holder of the warehouse, customs warehouses or provisions for the holder of the duties of goods which are not provided for customs and tax administration shall be subject to :

1) the goods are not compensating in accordance with the EU rules on free warehouses and customs warehouses, or

2) the goods not in accordance with the discretion of the customs administration and the discretion of the tax administration shall be reimbursable for reasons of the holding in the approved premises for reasons which may be attributable to the product ' s own nature, or caused by an accidensely accidenobility or accident ; force majeure.

Paragraph 2. Expenditure of goods covered by the liability in paragraph 1. Paragraph 1 is estimated at the discretion of customs and tax administration. If the time of freight is sent, the tax elements shall be added at this time for the purposes of the employment of fees. If this is not the time, the tax items were not added to the time when the storage is found to be found.

§ 111. The customs and tax authorities may refuse or withdraw a free warehouse authorization, customs warehouses or provisions where the holder or persons employed in companies have infringed or breached the provisions of this Directive ; Chapter or overridded or overrides the terms of the permit.

Paragraph 2. The customs and tax authorities may refuse or withdraw a free warehouse authorization, customs warehouses or provisions where the holder is made available by his estate, stops his payments or is deprived of the right to credit in accordance with Customs officer, section 38.

Paragraph 3. In cases where a permit revoked or lapses, goods which are stored in the customs warehouse shall be transferred immediately to third countries shall be transferred or transferred to another customs warehouse. Until interpretation, export, transit or transfer takes place, the customs and tax authorities may seal the goods.

Paragraph 4. The provision in paragraph 1 shall be 3 shall apply by analoging to free warehouses and victualling establishments.

Defence remission of defence equipment

§ 112. The customs duty exemption for defence equipment under the Clause 5 shall be granted in accordance with the authorization of customs and tax administration.

Chapter 9

Other customs treatment provisions

§ 113. In the course of the service, customs and tax management staff must be able to legitimithemselves by an identity card.

§ 114. In the case of declarations of applications, declarations, declarations, declarations etc. in the form of forms of form, the routing and technical design of customs and tax administration shall be determined by way of a technical design. The forms are being procured by the audience.

§ 115. Imports into the Danish customs territory of the high taxed goods referred to in section 100 of the goods referred to in Section 100 shall be entered into only where the consignments are marked in accordance with the rules and recommendations laid down in the World Postal Convention of 10. July 1964, with subsequent changes.

§ 116. Article 28 of the Customs Code shall also apply where information is sought to meet international agreements on mutual assistance in customs matters to which the EU, the EU and its Member States or Denmark have concluded with third countries.

Chapter 10

Tax freedom for travel goods and so on

§ 117. In the case of entry from third countries to the Danish customs territory, travellers resident outside the Danish customs territory shall apply duty-free travel equipment and other goods to be included in the personal luggage of travellers for non-business purposes and which are intended ; for re-exportation, cf. however, sections 119 and 120.

Paragraph 2. Travelled with domicile in the Danish customs territory may, on the entry of a third country, exempt the same travel equipment to which they are to be used during the journey, as a result of the voyage.

Paragraph 3. Travelers travelling from third countries may impose provisions on their own use during the journey, provided that the estituation of the customs and tax administration may be considered as usual, as usual, travel provisions.

Paragraph 4. Tobacco, spirit drinks, wine and beer shall not be considered as travel provisions or travel equipment.

Definitions

§ 118. In this notice, the designation shall comprise :

1) Cigarillos : Cigarer with a unit weight of not more than 3 g.

2) Liquor : alcohol and alcoholic beverages, with an alcoholic strength of more than 22%. Vol. or non-denatured ethyl alcohol of 80%. Vol. And over there.

3) Hedvin : Alcohol and alcoholic beverages containing a maximum alcoholic strength of 22%. Vol. Except for beer.

4) Table wine, not sparkling wine.

Freedom of charge on entry from third countries

§ 119. Travel by entry from third country duty-free shall be tax-free.

1) 200 cigarettes or 50 cigarillos or 50 cigars or 250 g smoke tobacco.

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

3) Four liters of table wine.

4) 16 liters of beer.

§ 120. Travel may, by way of entry from third countries, exempt from goods other than those referred to in section 119, not exceeding EUR 430 if the person travels by plane or ship, respectively 300 euros, if the person is travelling over land, cf. however, paragraph 1 2.

Paragraph 2. The cost of free of fuel in portable containers is for the vessels referred to in paragraph 1. Paragraph 1 shall be limited to 10 litres for each motor vehicle.

§ 121. Travels, whose entry into the territory of another EU country, takes place from third country countries, may obtain the freedom of duty in place of goods subject to the provisions applicable to entry from that country of the EU. In the case of entry, the traveller must demonstrate that the goods have been acquired under normal taxation conditions in the domestic market of the EU country concerned and declare that payment of charges is not repaid.

Exemption of the free import of mineral oils on entry from other EU countries

§ 122. Traveling travelers from other EU countries may only include mineral oil for private consumption, provided that the mineral oil is imported into the fuel tank of the vehicle or in a normal reserve tank for passenger car. 2)

Community provisions relating to section 117 to 121

§ 123. Goods whose value does not fall within the duty-free amount, cf. § 120, must be added to the tax in their entirety.

Paragraph 2. The value of the individual item cannot be split, just like two or more travellers are not entitled to join or share the tax-free amount between them. Inherit the total value of goods per travelling EUR 430 or EUR 300, depending on the mode of transport, the duty exemption shall be granted only to the part of the goods where the added value does not exceed that amount.

Paragraph 3. For the value of goods, the retail price of the goods shall be the retail price of the goods on the purchase site, including such taxes and levies, which, in the procurement country, are subject to the goods of the type in question when they are reassigned in the usual retail trade.

§ 124. The prerequisite for the tax exemption referred to in section 117 to 121 shall be :

1) the goods are included on the person or in hand luggage (on the entry into person ' s personal luggage) so that they may be presented at the same time as customs clearance at the entry point and that the baggage to which the traveller is later present for customs duties is to be presented ; the administration of the administration may be documented to be registered as a travel goods by the carrier of the carriage by the carrier of the baggage to the Danish customs territory, and

2) the nature of imports is not a commercial nature. Imports of non-commercial nature shall be considered to :

a) the occasional occasional number of goods (imports two or more times within 24 hours shall not be regarded as occasional) ; and

b) which relate solely to goods intended for use or consumption of the travelling person, or to their household, or intended for gifts. These products must not, according to their nature or the quantity, give rise to any reluction to import the introduction into commercial grounds.

Paragraph 2. Tax freedom shall lapse if the goods are subsequently used in contravention of the conditions under which it is subject to the conditions of duty. In such cases, the goods must be declared immediately for customs and tax administration, cf. paragraph 1.

§ 125. The free import of spirits, tobacco, liqueur wine, table wines and beer from third countries may only be made by persons who are 17 years old.

Indication

§ 126. You, in section 23, paragraph, of the customs office. The information given on information may be made orally when the goods are not imported for commercial purposes unless the customs and tax authorities are required to provide the information and the particulars of the information in writing.

Paragraph 2. Persons arriving in the Danish customs territory of a third country are obliged to make an immediate indication of customs and tax administration if they produce goods which need to be added to customs duties and duties, or goods covered by special products ; the products referred to in : Section 6 (2). 4.

Paragraph 3. Persons arriving in the Danish customs territory shall make a declaration by passing a control area comprised of two channels, one of which is the marked "goods to enter" and the other (green channel) is marked "no goods to enter" ; where such a control area is established that is where the place of arrival is concerned. Persons passing through the green channel have, by means of this action, in respect of customs and tax administration, that they do not produce goods which must be added to customs and duty, or to produce goods subject to special rules of goods, cf. Section 6 (2). 4.

§ 127. Persons travelling from other EU countries must pass a control area with a blue channel (no goods to indicate) where such a thing exists.

§ 128. Persons employed in shipping, air traffic and lorry traffic and, if so, to take place in such a way shall be to the driver ' s, aircraft or loading vehicles to enter all the goods referred to in the ship, cf. § 75, section 83, paragraph 3. 1, and Article 84 (4). 2. Items specified on the driver of the ship, aircraft or lorry shall be exempted from the entry of the section 23 (3) of the customs office. 2, unless the goods are carried out of the transport of the goods. Unenriched goods to be discarded shall be indicated to customs and tax administration prior to the import of goods.

Paragraph 2. Persons who have been on board ships or aircraft may only deduct the non-enriched goods which are unenriched before the customs and tax administration is declared to customs and tax administration.

§ 129. It shall be borne by persons who consider that duty and duty shall be subject to customs duties, in the case of customs treatment, to demonstrate that the conditions laid down are fulfilled. In the case of persons who enter into groups or companies, customs and tax administration would be able to accept documentation given by a travel agent on behalf of the group or on the company.

$130. To the extent required in those of Denmark's interlodicial agreements, foreign countries ' diplomatic envoys and issued paid consusions and members of their families and persons performing the role of international organisations and institutions, and the representatives of the Member States in such organisations and institutions shall be exempt from the inspections of persons and luggage.

§ 131. In cases where the traveller at the time of entry means goods purchased in Norway, whose unit value exceeds EUR 430 000 for travellers by plane or ship and EUR 300 for travellers over land, customs and tax administration shall be required to do so ; for the purposes of the tax adjustment, on the basis of the request, certify the import of goods on the invoice or, instead of this, of a given Annex intended for return to the seller for remission of value added tax in the country of purchase.

Chapter 11

Issue of certificates of origin

§ 132. This Chapter shall not apply to certificates to obtain preferential tariff treatment in the importing country.

§ 133. For exports in this country, the consignor may issue a certificate of origin for the goods in customs and tax administration or in the organisations referred to in section 134.

§ 134. The following organizations are authorized to issue certificates of origin :

1) Danish Erstice.

2) The Craft Council.

3) DI.

4) Agriculture and Food.

§ 135. Certificates of origin shall be issued in accordance with the provisions of the European Union.

Paragraph 2. To the extent necessary to determine the origin of the products concerned, the application shall contain information on the materials used in the manufacture and characteristics of the goods exported and, where appropriate, the description of, the status of originating products. The application shall be provided with appropriate documentation, such as invoices, copies of the customs declarations and the like. Traders of goods of a uniform nature which do not change the status of originating products will be able to make a standing declaration on the originating status of such goods. In such cases, separate application may be omitted for each expedition.

Paragraph 3. Applications or copies thereof shall be kept by customs and tax administration and the organisations referred to in section 134 for at least two years.

§ 136. sections 134 and 135 shall apply mutatis mutias to goods originating in third countries and which have been re-exported from the customs territory of the EU to third countries as in unaltered state.

Chapter 12

Fees for certain customs operations outside the expedition

§ 137. Expedition without the established expedition of the expedition steers shall be carried out against the payment of the fee under the rules in section 138-141.

Paragraph 2. The people in paragraph 3. 1 of the customs operations carried out by computer shall be carried out without charge of charges. This shall also apply to the conclusion of consignments under the EU transit system where a customs procedure is followed in retroprocessing to a customs procedure.

§ 138. In the places or times where staff are available outside the expedition period, the fees payable shall be paid for the performance of customs operations, subject to 20% addendum. On Saturdays, Sundays and Holidays.

§ 139. In the places or moments where there is no permanent presence of personnel outside the expedition, a call fee shall be paid for the expeditions that are requested for execution time outside of the expedition. The calculation fee shall be calculated per started time with :

1) Within 1 hour, immediately before and after expedition : 277 kr.

2) All other times : 691 kr.

Paragraph 2. The call fee is a minimum fee. If the fees for the fees referred to in Annex 1 are to be increased, the charges for the call fee shall be suspended.

§ 140. A fee shall be paid per year. Customs business, cf. Annex 1. However, the duty of the customs office for staff to be present in excess of an hour shall be 277 kr. per started the hour as the presence of the presence. This fee shall be calculated according to the same rules as the charge fee.

§ 141. Where customs operations are to be performed outside the expedition period, a reasonable period of time before the end of the expedition shall be submitted in writing to the forms referred to by customs and tax authorities. However, prior request shall not be made on the sites referred to in paragraph 138, when the customs business is paid at times where there is a permanent presence of staff. The fees payable shall be the requestor.

Paragraph 2. However, if a pre-requisitioned business for reasons that cannot be applied to customs and tax administration, commence later than the time specified in the requisition, the payment will be calculated from the time indicated in the requisition.

Paragraph 3. In cases where a pre-requisitioned store is cancelled or suspended, customs and tax administration shall be informed as soon as possible. If the cancellation or deployment is cancelled, but before the time indicated in the requisition, a call fee shall be paid according to the rate to be used for the business.

§ 142. The keys in Appendix 1 and the call fee in § § 139 and 140 are regulated according to the Danish tax havens section 20. However, the amounts shall be rounded up to the nearest chronosum.

Chapter 13

Penalty provisions

§ 143. Inherit of this Order chapters 1-9 and Clause 135 (3). 2, and the violation of conditions in accordance with the provisions granted and authorisations shall be penalised under the provisions of Chapter 7 of the Customs Code where the penalties for infringements are laid down herein.

Paragraph 2. Other intentional or gross negligent infringements of the provisions of this Order chapters 1-9 and Clause 135 (3). 2, as well as other intentional or gross negligent infringements of the terms and conditions laid down in accordance with the provisions of the provisions announced and authorisations shall be punished.

§ 144. The withdrawal of this Order Chapter 10 shall be penalised under Chapter 7 of the Customs Code and shall result in customs duties and charges.

§ 145. The customs Act, Section 79 (b) and Section 80 shall apply mutatis muctis to infringements of this notice.

Chapter 14

Entry into force into force

§ 146. The announcement will enter into force on the 9th. June 2012, cf. however, paragraph 1 2.

Paragraph 2. § 75, paragraph 1. 3, enter into force on the 19th. May 2012.

Paragraph 3. Publication no. 361 of 22. In March 2010, the customs treatment shall be repealed on 9. June 2012.

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Appendix 1

Fees

In the case of the customs operations referred to in Article 137 of the notice referred to in Article 137 of the notice, the following charges shall be paid for the processing of information submitted on paper documents :

A. Temporary Storage

Per Expedition : 76 kr.

The fee shall be paid for the individual declaration for temporary storage. If a devection or transit expedition is carried out, the fee shall also be paid for this.

B. Desolation

Per consecutive declaration : 76 kr.

C. Export

Per export declaration : 18 kr.

D. Shipping

Per commente/completed consignment : 76 kr.

An expedition shall be paid for the dispatch of goods for which :

1) The transit declaration shall be commended under the Community ' s transit arrangements or the carnet pursuant to the TIR transport scheme.

2) The transit declaration shall be completed under the Community transit arrangements or the carnet pursuant to the TIR transport scheme. However, the fee shall not be paid for the completion of transit declaration where a customs procedure (express interpretation, temporary storage or export) is subsequently declared through computerized processing.

E. Proviandering

Per comp or aircraft comp : 18 kr.

F. Other

Per starting at / completed ATA or CPD carnet : 31 kr.

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Appendix 2

Table of Contents

1) The declaration contains provisions implementing Council Directive no. 2007 /74/EC of 20. In December 2007, exemption from VAT and excise duty on goods imported by third countries from third countries (EU Official Journal 2007) L 346, page 6), Council Directive 2008 /118/EC of 16. In December 2008, the general system of excise duties and repealing Directive no. Article 92 /12/EEC (EU Official Journal of 2009) No Directive 2002 /6/EC of the European Parliament and of the Council of 18, I have just said. In February 2002 on reporting formalities for ships arriving in and / or departure from ports in the Member States of the Community, (EU Official Journal of 2002) On 67, page 31 of the European Parliament and of the Council Directive 2010 /65/EC of 20. In October 2010 on reporting formalities for ships arriving in or off from ports in the Member States, and repealing Directive 2002 /6/EC (EU Official Journal (2010) No L 283, page 1).

2) Mineral oil includes petrol, diesel oil, heating oil, petroleum and similar autogas (LPG), and some animal and vegetable oils (biofuels, including rape oil) when the oil is intended as motor fuel in accordance with Articles 2 and 20 in : Council Directive 2003/96 of 27. October 2003 on the restructuring of the Community rules on the taxation of energy products and electricity (EU Official Journal 2003, nr. L 283, page 51).