In accordance with the decision of the Parliament:

General provisions

ARTICLE 1 (17/06/2015)

In order to finance the expenditure incurred in connection with the management of waste from oil and other hazardous waste, the State shall levy an oil waste charge according to the provisions of this Act.

ARTICLE 2 (19/09/442)

The oil waste levy must be carried out in accordance with tariff headings 2710 19 71 to 2710 99 00, 3403 19 10-3403 19 99 and 3403 99 10-3403 99 90 for lubricating oils and lubricants, as they are from the tariff and statistical nomenclature; and Commission Regulation (EC) No 2031/2001 amending Annex I to Council Regulation (EEC) No 2658/87 on the Common Customs Tariff. (112.2006/1043)

The oil waste levy shall also be carried out in accordance with the heading referred to in paragraph 1 above for transformer and circuit breaker oils, cutting, refining and other oils, and hydraulic oils.

ARTICLE 3 (29.12.1994/14)

Paragraph 3 has been repealed by L 29.12.1994/1475 .

Criteria for the payment of the fee

§ 4 (112.2006/1043)

An oil waste charge must be paid at 5.75 cents a kilo.

Free of payments

§ 5 (29.12.1994/14)

The free of charge is:

(1) the products to be supplied to the rest of the Community by the authorised warehousekeeper for release for consumption in Finland;

(2) products to be used for the manufacture of exported products, except for lubricating oils used for the production of export products for the purpose of lubricant;

(3) products used for the manufacture of products from which an oil waste charge is made; (15.11.1996/846)

(4) products manufactured from the raw materials referred to in Article 2 from which the oil waste charge has been made; and (15.11.1996/846)

(5) products which are used as a raw material for the manufacture of a product which is not a product referred to in Article 2 and whose use does not produce oil waste. (15.11.1996/846)

In the event that the warehousekeeper is unable to provide a reliable explanation of the free supplies referred to in paragraph 1 (1) in the event of an ex-post verification, the charge shall be made in accordance with the provisions laid down in this Act.

In addition to the provisions of Article 16 (1) and (3) to (6) of the Excise Act, the provisions of Article 16 (1) and (3) to (6) shall apply mutatis mutandis.

Articles 6 to 6b

Articles 6 to 6b have been repealed by L 29.12.1994/1475 .

Use of funds

§ 7

The proceeds of the oil waste levy shall be used for the collection, transport and storage of petroleum waste as provided for by the State Council Regulation. Part of the accumulated resources may be transferred from the State budget to the Law on Petroleum Shelf (1406/2004) , for the purpose of compensating for the costs of cleaning up the soil and groundwater in the oil sector. (112.2006/1043)

The Ministry of the Environment has the right to conclude contracts with oil waste handlers to carry out the duties required for grants.

Outstanding provisions

§ 8

When a proposal has been submitted to the Parliament to amend this Act, the State Council shall be entitled to order that the oil waste charge complies with the proposal.

If the oil waste charge paid under paragraph 1 is higher than the subsequent oil waste charge, the corresponding amount shall be returned to the person liable for payment.

§ 9 (29.12.1994/14)

Save as otherwise provided in this Act, the competent authority, the obligation to pay, and the obligation to pay, the payment of a fee, the payment of a fee for products imported from outside the Community, On the date of the imposition of the charge and the amount of the payee, the products returned to the tax warehouse, the lodging of a payment declaration, the imposition of a charge, the payment of a fee, the payment of a fee, the repayment of the charge, the payment of a fee, Reporting obligations, audit and The obligation to provide information and, mutatis mutandis, it shall be in force, as appropriate, in the Excise Tax Act or pursuant to it.

The provisions of the excise law on the transfer of taxable products shall apply to the products covered by this Law only to the extent that the provisions concern the transfer of goods imported from outside the Community to an authorised warehouse keeper The tax warehouse or the movement of products between tax warehouses in Finland.

ARTICLE 10 (15.11.1996/846)

This Act shall enter into force on 1 January 1987.

HE 125/86, ltd. miet 9/86, miet 130/86