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The presentation of the Minister for Finance is governed by the Customs Code of 29 December 1994. (1466/94) (2) and Articles 53 and 54:
Paragraph 1 has been repealed by A 20.12.2001/1404 .
The amount of duty to be recorded in the smallest accounts referred to in Article 53 of the Customs Act shall be EUR 10. (20.12.2001/1404)
Paragraph 1 shall not apply to alcoholic beverages imported by a person belonging to a passenger and a person belonging to the staff of a vehicle belonging to a commercial vehicle between Finland and a third country; and Duties of tobacco products. (11.11.2010)
Paragraph 3 has been repealed by A 1.7.2004/601 .
Paragraph 4 has been repealed by A 11.11.2010 /961 .
Where a motor vehicle referred to in Regulation (EEC) No 918/83 has been imported as a duty-free movement into the customs territory of Finland, information on the restriction on the vehicle shall be entered in the vehicle register of the vehicle administration.
The information on the transfer restriction shall be deleted from the register where the declarant has shown that the customs or district court of origin has, on the basis of the declaration of the declarant, confirmed the surrender limit provided for in the relief regulation The deadline has expired.
For the purpose of preventing and investigating customs offences, the customs service may keep the following registers of persons:
(1) a customs clearance register containing information on the suspected and reported suspects and the reported offence;
(2) a register of penalties to record information on the penalties imposed on customs offences.
In the case of a customs offence, the investigation shall be carried out by a customs, police or border guard, depending on which authority has been informed of the offence unless otherwise agreed by the said authorities.
The goods seized shall be delivered to the nearest customs office or, if not possible, to the most appropriate customs office where the goods are to be assessed. In the event of an assessment, the person who has the right to prescribe the goods may be present.
A certificate shall be issued for the possession of goods pursuant to Article 14 (1) (3) of the Customs Code. You have to keep a record of what you have taken.
Customs auctions shall be made available to the customs authority, where possible, to the carrier and to the declarant in advance in writing.
The public shall be informed of a customs auction, which shall be displayed on the declaration board of the customs office and published at least once in one or more of the periodicity of the place.
Where an examination of the information requested from the customs authority on the application of customs legislation requires a significant cost of investigations, the costs of which should be reimbursed by the applicant to the State, the applicant shall be informed in advance.
Paragraph 12 has been repealed by A 22.1.2004 .
After settling the complaint, the customs administration shall keep the relevant documents. Where the appeal against a decision of the Customs Government has been settled by the Supreme Administrative Court, the relevant documents shall be sent to the customs government for safekeeping.
In the event of planning or modification of the premises referred to in Article 20 of the Customs Code for construction and modification drawings, the approval of the customs government shall be obtained prior to the start of the construction work.
This Regulation shall enter into force on 1 January 1995.
This Regulation shall enter into force on 1 January 2002.
This Regulation shall enter into force on 1 January 2004.
This Regulation shall enter into force on 1 July 2004.
This Regulation shall enter into force on 17 November 2010.
