Key Benefits:
See the copyright notice Conditions of use .
In accordance with the decision of the Parliament:
This law shall apply, in addition to the provisions of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code (hereinafter referred to as 'the Community Customs Code'), to the customs and customs control of goods imported from and exported from third countries. Codex , Commission Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code, hereinafter referred to as Implementing regulation And Council Regulation (EC) No 1186/2009 setting up a Community system of reliefs from customs duty, hereinafter referred to as Relief regulation Or other European Union (EU) legislation. In addition, this law shall apply, in addition to EU legislation, to the statistical reporting of trade between Finland and other countries and to the customs crime investigation, unless the law on combating crime in customs (19/2015) Otherwise specified.
L to 69/2015 Article 1 entered into force on 1 June 2015. The previous wording reads:
This law shall apply, in addition to the provisions of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code (hereinafter referred to as 'the Community Customs Code'), to the customs and customs control of goods imported from and exported from third countries. Codex , Commission Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code, hereinafter referred to as Implementing regulation And Council Regulation (EC) No 1186/2009 setting up a Community system of reliefs from customs duty, hereinafter referred to as Relief regulation Or other European Union (EU) legislation. In addition, this law shall apply, in addition to EU legislation, to the statistical reporting of trade between Finland and other countries and to the customs crime investigation.
The powers under the customs legislation may also be exercised in accordance with EU law in order to monitor compliance with prohibitions and restrictions on the import and export of goods within the EU.
Where the importation of goods is subject to a permit issued by an authority, but an appropriate authorisation has not yet been granted for the importation of the goods into the customs territory of Finland, the goods shall also be notified to customs when they are imported directly from another EU Member State.
For the purposes of this law:
(1) Customs territory of Finland The area of land, territorial waters and airspace of the kingdom, however, in such a way that the customs territory covers two nautical miles outside the external border of the territorial sea, unless otherwise agreed internationally;
(2) In the EU customs territory The area referred to in Article 3 of the Code;
(3) Third country An area not covered by the customs territory of the EU;
(4) Customs procedure Customs office, with the exception of the preliminary examination of customs offences.
In addition to the provisions laid down in paragraph 1, the definitions in Article 4 shall apply.
L to 69/2015 Article 3 entered into force on 1 June 2015. The previous wording reads:
For the purposes of this law:
(1) Customs territory of Finland The area of land, territorial waters and airspace of the kingdom, however, in such a way that the customs territory covers two nautical miles outside the external border of the territorial sea, unless otherwise agreed internationally;
(2) In the EU customs territory The area referred to in Article 3 of the Code;
(3) Third country An area not covered by the customs territory of the EU;
(4) Customs procedure Customs office, with the exception of the preliminary examination of customs offences;
(5) Customs crime A crime comprising the provisions of this law or other provisions of the law, the enforcement or enforcement of which is the task of Customs, or the violation of the provisions or provisions adopted pursuant to those provisions or of criminal law (39/1889) Of illegal imports, such as Chapter 32 of the criminal code , and any infringement of provisions including the importation or exportation of property;
(6) Technical supervision The viewing or listening of a technical device for the transport of persons and goods, as well as automatic recording of sound or images;
(7) An investigation and administrative assistance system as a technical component of the police information system and its archival index The law on the processing of personal data (761/2003) Article 2 of the Police Information System referred to in Article 2, in respect of the information deposited by Customs in the course of investigations and official assistance, as well as the files of the investigation and administrative assistance.
(30.12.2013/1260)In addition to the provisions laid down in paragraph 1, the definitions in Article 4 shall apply.
The customs authority and the competent authority referred to in the EU customs legislation shall be Customs, unless otherwise specified.
Customs may impose procedures in accordance with EU customs legislation, unless otherwise specified. The Ministry of Finance may, in principle or otherwise, resolve a matter relating to the application of EU legislation on the reduction or elimination of customs duties.
Derogations from the rules on relief of duty, when, under the Regulation, it is possible to grant a customs duty.
L to NO 936/2015 Article 5 shall enter into force on 1 January 2016. The previous wording reads:
Derogations from the rules on relief of duty, when, under the Regulation, it is possible to grant a customs duty. An appeal against a decision adopted under this Article shall not be challenged.
Customs may lay down provisions in the customs benefits agreements and the EU unilaterally in order to obtain the treatment and other origin procedure for the treatment provided for in the preferential arrangements. Customs may also lay down rules for the harmonisation of the rules of origin.
Customs may authorise an institution with the necessary expertise to issue certificates of origin other than those of preferential origin.
Customs shall determine the conversion rates to be used for the conversion of the amounts expressed in foreign currency in the context of import and export.
The duty shall, on application, authorise the establishment of a free zone and a free warehouse. However, in economic, regional or otherwise significant cases, the Ministry of Finance may decide to take a decision.
Customs duties are goods intended for normal commercial use of water or aircraft for professional international traffic, as well as burning and lubricating materials which the vessel imports into the customs territory of Finland or in the customs territory of Finland. Shall be submitted for its own use, unless otherwise provided for in paragraph 4. The relief shall also apply to the goods consumed in the customs territory of Finland. Customs shall determine the procedure to be followed for the supply of the goods referred to above, and the accounting obligations for alcohol and tobacco products related to the control of the supply. Customs shall have the right to limit the quantities of duty-free goods supplied to the vessel, depending on the number of passengers, the size of the vessel, the area of operation and other conditions. (21.12.2015)
The Ministry of Finance may order that the goods referred to in paragraph 1 shall also be free of duty when a vessel, an investigation or fishing vessel or a train in transit between Finland and the third country is concerned. The Ministry of Finance may order the restrictions and conditions applicable to the goods brought by these vehicles.
The customs duty is the burning and lubricants of a motor vehicle and special container from a third country to the customs territory of Finland, as provided for in Chapter XXVIII of the relief Regulation. However, the fuel contained in the fuel tank of a commercial vehicle entering the customs territory of Finland from outside the European Economic Area shall be free of duty free of duty, up to a maximum of 400 litres and of a fuel containing a special container fuel tank not exceeding 200 All the way to the gallon. (21.12.2015)
However, non-tariff goods are not goods sold on the intra-EU journey for inclusion in baggage. The intra-EU journey means a journey that does not include a stop outside the EU customs or tax area. Moreover, the customs status of goods sold to passengers is regulated by a law in certain cases concerning the taxation of goods sold on board passenger ships (187/1969) . (21.12.2015)
Article 9a has been repealed by L 9.12.2005/979 .
Customs duties shall be goods which enter into official use for diplomatic and other diplomatic and other consular offices of the foreign powers in Finland or for the purposes of official use, or of diplomatic representatives, For the personal use of the members of the consul or of the said delegations and members of their families and members of their families forming part of their household, in accordance with the Vienna Convention on Diplomatic Relations Convention on Consular Relations in Vienna (Treaty Series 4/70) The Convention (Treaty Series 50/80) provides. The Ministry of Foreign Affairs confirms the existence of the conditions under the Conventions.
The goods referred to in paragraph 1 shall not be sold without being sold or transferred or made available for consideration either to an agency or a person entitled to a non-equivalent duty free of charge, or to a person before three Years have elapsed since the release of the goods to the use in question.
If the person referred to in paragraph 1 moves away from Finland before the time limit laid down in paragraph 2 has elapsed, the vehicle shall be sold at its disposal, which shall be made at customs level 1/36 of the full or partial remaining time limit Per month.
On the basis of an agreement with a third country which acceded to the International Convention on Civil Aviation (SopS 11/49), the customs duties are the land and security equipment used in the international air transport operation of that State's air carrier, Teaching equipment and spare parts and accessories of the goods mentioned.
Article 12 has been repealed by L 28.11.2008/740 .
The customs procedure shall be carried out without causing any greater harm or damage than may be justified in order to defend it. The customs measures shall be justified in relation to the importance and urgency of the task and the factors contributing to the overall assessment of the situation. (23.12.98)
Everyone is obliged to submit to the customs measure and to contribute to the proper conduct of it.
The reason for the imposition of a customs measure on the freedom of the person shall be notified to the person subject to the measure or to his/her representative, unless it is impossible due to the condition of the person or circumstances. Unless otherwise provided for by law, the rights of the customs measure shall also be exercised, or the right of this representative to be informed of the plea, as soon as possible without jeopardising the operation of the measure. (23.12.98)
For the purpose of carrying out the duties, the customs or other competent authority shall have the right:
1) to stop and inspect the vehicle;
(2) stop the person and check his travel document and identity card in order to identify the identity of the person entering the customs territory, leaving the customs territory, visiting the vehicle or other place where the goods are landed, Loading or maintaining, and elsewhere in the customs territory, where there are specific reasons; (22/05/2015)
L to 69/2015 The amended paragraph 2 entered into force on 1 June 2015. The previous wording reads:
(2) to stop the person and to carry out the search for a person on arrival in the customs territory, on departure from the customs territory, in the transport or other place where the goods are unloaded, loaded or stored, and elsewhere in the customs territory, if: There are specific reasons;
(3) arrest and, if necessary, take possession of a product which is not properly supported;
(4) access to storage facilities, premises and other places where the goods are manufactured, stored or sold, but not in the premises used for permanent housing, and carry out the necessary inspection;
(5) review the correspondence between postal items without infringing goods, its manufacture and accounting material, and checks the financial assets of the person involved; (39/1889) In order to expose the money laundering referred to in Section 6 of Chapter 32; (22/05/2015)
L to 69/2015 The amended paragraph 5 entered into force on 1 June 2015. The previous wording reads:
(5) checks the correspondence of postal items without infringing goods, its manufacture and accounting material, and checks the financial assets accompanying the person; Article 6 of Chapter 32 of the Penal Code In order to detect money laundering;
(6) to obtain the necessary documents and particulars relating to the declarant, other interested parties, goods, means of transport, passenger and vehicle;
(7) issue orders for unloading, loading, transfer, transport and storage;
(8) places a means of transport, goods, storage or other means under customs control, a customs seal, a customs tariff or other identification mark;
(9) isolate, close or empty the place of manufacture, loading, unloading, or other inspection of the goods, as well as the means of transport, where necessary for the maintenance of public safety or for the purpose of carrying out the customs measure, and prohibit or restrict Movement in such a place, region or vehicle;
(10) prevent the export of goods from the customs territory of Finland in accordance with legislation and international obligations.
(21.12.2015)If it is likely that a Finnish, national or non-national or registered vessel is carrying contraband from Finland or Finland, the vessel may also be stopped and checked outside the customs territory, except for the In the territorial waters. The vessel may be brought into port for the necessary clarification.
Customs may arrest the goods exported or imported into the country where there are reasonable grounds for preventing or clarifying the offence. The arrest of a firm shall be immediately notified to the competent authority. (21.12.2015)
Customs shall be entitled to Finland bound by binding international obligations, decisions adopted pursuant to Article 29 of the Treaty on European Union, certain regulations adopted pursuant to Article 215 of the Treaty on the Functioning of the European Union The Act on the fulfilment of the debts of the United Nations and of the European Union (659/1967) Or the freezing of funds under the Act on the freezing of funds (325/2013) In order to implement the freezing order, the goods are imported into Finland and exported from Finland. (24/05/509)
L to 509/2015 Article 4 shall enter into force on 1 June 2015.
The customs office shall have the right to carry out border checks on border guards (1920/2005) Articles 28, 28a, 36 and 38, by virtue of the powers conferred on the border guard. In addition, Customs has the same power to use the image and voice of the border guard at the border crossing point under Article 31 of the Border Guard Act.
L to 754/2014 Amended Article 14a entered into force on 1 October 2014. The previous wording reads:
The customs office shall have the right to carry out border checks on border guards (1920/2005) Articles 28, 36 and 38, by virtue of the powers conferred on the border guard. In addition, in the case of automatic identification at the border crossing point, the customs authorities shall have the power to use the image and sound of the surveillance as provided for in Article 29 of the Border Guard Act.
In the circumstances referred to in Article 14 (1) (2), the person may, in the circumstances referred to in Article 14 (1) (2), carry out a (806/2011) The search for the person referred to in Article 30 as set out below.
With the exception of the examination of the identity of the person concerned, except for the examination of the identity of the person to be inspected, in Chapter 8, Article 30 (1) of Chapter 8 of the Code, the customs procedure shall be determined by the customs agent.
The personnel survey referred to in Article 30 (2) of Chapter 8 of Chapter 8, or the identity check referred to in paragraph 1, for the purpose of examining what is to be inspected, other than in their clothes, may be carried out on the person suspected of being most likely to be A criminal offence punishable by imprisonment of at least one year. The inspection may then be carried out without starting a preliminary examination. The imposition of the measure shall be determined by a customs officer or a customs officer acting as supervisor of customs control.
The search for a person shall be conducted discreetly and without causing undue damage or injury to the inspected or damaged property. The search for the person referred to in paragraph 3 shall be the subject of a protocol setting out the course of the transaction with sufficient precision. A copy of the Protocol shall be made available on request. In addition, the procedure for the provision of a search for personal data must be carried out in accordance with the law of coercion.
L to 69/2015 The amended Article 15 entered into force on 1 June 2015. The previous wording reads:
In the cases referred to in Article 14 (1) (2), a person's roadworthiness test and other than a person's luggage or garments may also be subject to a preliminary investigation without carrying out a preliminary examination of the person suspected of being most likely to be A criminal offence punishable by more than six months' imprisonment. The measure shall be determined by a customs officer or a customs officer acting as supervisor of customs control. Otherwise, these measures shall be carried out, mutatis mutandis, with regard to the procedure for the search for a person in the framework of the (12/10/2011) .
Technical supervision means continuous or repeated use of vehicles, drivers, objects, pedestrians or the public with a technical device for the purpose of listening to or listening to a sound or image. Recording.
Customs shall have the right to carry out technical checks to monitor compliance with customs legislation at the border crossing points of the Republic of Finland and in passenger terminals, in port areas for freight traffic, for freight transport In warehouses and similar locations and premises to be controlled by the customs authorities after prior notification.
L to 69/2015 Article 16 entered into force on 1 June 2015. The previous wording reads:
The customs officer shall be entitled to inspect the search, arrest, detention and detention of the person referred to in Article 15, in order to ensure that the person is not in possession of any objects or substances in which he or she may Shall be inspected or maintained or present a danger to himself or others.
The dangerous articles or substances referred to in paragraph 1 may be taken off the inspection. They shall be returned to him after inspection or in the event of release unless there is a barrier to it.
However, the customs officer shall have the right to temporarily take possession of dangerous articles, parts or parts thereof and dangerous substances from the person who may be reasonably suspected of his age, intoxication, state of mind or other circumstances; Present an immediate threat to public order and security. The goods placed in the box shall be returned within 14 days, unless the other authority has taken any action to withdraw the holding authorisation.
L to 69/2015 Entered into force on 1 June 2015.
Unless otherwise provided for in the law, the customs officer working in the field of customs control and customs control shall have the right to break, remove or apprehend the person's resistance, in the performance of his duties, In order to prevent the escape, remove the obstacle, or prevent the imminent threat of a crime or any other dangerous act or incident, use the necessary force which may be considered to be defensible. When assessing the defence of resources, account must be taken of the importance and urgency of the mission, the danger of resistance, the resources available and other factors affecting the overall assessment of the situation. Where the use of force is necessary, they shall be used only to the extent and until such time as it is necessary to carry out the duties provided for by law.
In addition to the duties of the customs office, the customs office shall have the right to preserve the protection of the customs authorities. Emergency protection is provided for Chapter 4 of the criminal code Paragraph 4. In such an emergency, the customs officer shall be the official. In assessing the effectiveness of the act, account shall be taken of the requirements to be imposed on the customs man on the basis of his training and experience.
Where, at the request of a customs officer or his or her agreement, it is necessary to temporarily assist the customs man in a situation in which it is necessary to resort to the assistance of a minor in the exercise of the essential and urgent task of carrying out the force, is entitled to: Under the guidance of the customs officer, the use of force to which the customs officer, in accordance with its powers, authorises him.
Exexaggeration of the use of force is provided for Chapter 4 of the criminal code Article 6 (3) and Article 4 (2) exaggeration. They are also provided for in Article 7 of that Chapter.
L to 69/2015 Article 17 entered into force on 1 June 2015. The previous wording reads:
What the police law (872/2011) in Chapter 2, Article 17 (1), (2) and (5) provide for the right of a police officer to use force in certain cases, by analogy with the customs officer working in the customs and customs control functions. The person who assists the customs man at his request or with the consent of his/her duties shall be subject to the provisions of Chapter 9, Chapter 9, of the Police Act concerning the powers of the person assisting the police.
If there is reason to suspect that there is opposition to the mission, or Chapter 4 of the criminal code Article 4 (1) without any right to attack, the use of force must be prepared in an appropriate and appropriate manner.
The person concerned shall be warned of the possibility of the use of force if it is possible and appropriate to warn them. Warning shall be made in an appropriate and comprehensible manner.
L to 69/2015 Article 17a entered into force on 1 June 2015.
A firearm may only be used where there is an immediate and serious threat to the life of another person or a person causing a health or a risk to health, and it is not available to stop a lesser resort. In addition, the firearm may be used for urgent and important tasks in order to remove an object, animal or other equivalent barrier.
The use of a firearm means a firearms code (1998) The use of a firearm as referred to in Article 2, the threat of a firearm and the shooting of a gunshot. The display of a firearm and the deployment of a firearm are not the use of a firearm.
The threat of a firearm and the shooting of a gunshot shall be determined by a customs officer in charge of the fight against the customs crime, if, in view of the urgency of the situation, it is possible.
L to 69/2015 Article 17b entered into force on 1 June 2015.
The freedom of movement or action of the person who is the subject of a mission may be restricted by wearing, using or in any other equivalent manner, if the restriction is necessary in connection with the performance of his/her duties. To prevent further violence, to control violent behaviour or to combat threats of violence.
The restriction of freedom of movement or freedom of action may not be prolonged longer than is necessary. Restriction shall not constitute a danger to the person concerned or any unnecessary pain.
L to 69/2015 Article 17c entered into force on 1 June 2015.
L to 69/2015 Entered into force on 1 June 2015.
In the case of detention, detention, detention, detention, detention, detention, detention, detention, detention, detention, detention, detention, detention, detention, detention, detention, detention, In order to ensure that he is not in possession of any objects or substances in which he or she may endanger the measure or present a danger to himself or others. In the course of the performance of the mission, the customs man may carry out an inspection in order to find such articles or substances in any other case, where justified by reason of the need for a customs officer to carry out his safety and duties. To ensure.
The person or the goods accompanying him may also be checked for the purpose of identifying the document necessary for his identification.
Hazardous articles or substances referred to in paragraph 1 shall be taken out of the inspection, where appropriate. Objects or substances whose possession is prohibited by law or by a provision prohibited by law shall also be taken away.
L to 69/2015 Article 17d entered into force on 1 June 2015.
A safety check shall be carried out by hand by means of a paltry, trained dog, a metal detector or any other similar technical device, or in a comparable way.
The inspection shall not interfere with the personal integrity of the inspected person than is necessary to carry out the task. The examination shall respect the sensitivity required by the circumstances.
L to 69/2015 Article 17e entered into force on 1 June 2015.
Each has to provide, within the prescribed period, information on the second customs tax or other information necessary for the purpose of the complaint, which may be obtained from the documents held by him, provided that they do not concern the subject matter of: He's legally entitled to refuse to testify. However, information on the second financial position may not be refused.
Customs may oblige anyone who does not comply with the obligations imposed pursuant to Article 14 (1) or Article 14 of the Code to fulfil them at the risk of a fine.
Customs shall be entitled to assistance from another authority in order to carry out the duties assigned to customs duties.
Customs shall have the right to have access to the necessary control facilities for the owner or keeper of the place of transport, which are subject to the number of traffic and other conditions required for the purpose of carrying out customs measures.
Article 20a has been repealed by L 22.5.2015/6 , entered into force on 1 June 2015. The previous wording reads:
For the purpose of detecting a customs offence, interception may be used for interception of telecommunications, data acquisition rather than interception of telecommunications, surveillance, design examination, disguised data acquisition, technical monitoring, teleport and telecommunications terminal identification data The acquisition, controlled piercings and the protection of the use of the secret method of coercion as laid down in Chapter 10 of the Forced Species Act.
In order to prevent a customs offence, the use of planned monitoring, concealment of information, technical monitoring of a person, technical monitoring, teleport and telecommunications terminal equipment shall be used to prevent a customs offence. The acquisition and protection of secret information, as provided for in Chapter 5 of the Police Act.
A covert intelligence gathering and the protection of the use of the secret method of coercion and the acquisition of secret information shall be decided by the Head of the Customs Government or the unit responsible for criminal control of the customs district. Article 5 of the Police Act provides for the arrest of a police officer, who is entitled to arrest, and the customs officer of the customs office in charge of the duty to arrest a customs officer.
Article 20b has been repealed by L 22.5.2015/6 , entered into force on 1 June 2015. The previous wording reads:
Customs duties shall be authorised at border crossing points and in passenger terminals, in port areas referred to in freight traffic, in warehouses for goods and in other similar places and premises, which shall be subject to control by Customs. After having notified technical controls to prevent customs offences and the identification of the suspect in customs offences.
Article 20c has been repealed by L 22.5.2015/6 , entered into force on 1 June 2015. The previous wording reads:
The customs office shall have the right to prevent or suspend the criminal activity of a person other than the person in the apartment if, on the basis of his or her behaviour or otherwise there are reasonable grounds for suspecting him of a customs crime.
For the purposes of the purposes of paragraph 1, the observation shall also be made subject to a person outside the circle of domestic peace which has reasonable grounds for suspecting that the criminal offence provided for by the maximum penalty shall be more than Six months in prison.
Article 20d has been repealed by L 22.5.2015/6 , entered into force on 1 June 2015. The previous wording reads:
The customs office shall have the right to target a person outside the room or space used for a permanent residence or of a means of transport or of a technical observation if it can reasonably be expected to prevent a customs crime. Necessary information. The measure provides for a measure to be adopted by a customs officer in charge of the fight against customs crime and for more than three days' technical listening to a technical hearing officer or to be ordered to arrest the customs officer responsible for criminal offences. Customs crime fighter. (30.12.2013/1260)
The equipment used for technical monitoring may be placed in premises where technical monitoring is permitted under paragraph 1, if required by technical monitoring. The customs office shall have the right to install and remove the equipment in the premises in question on the order of the customs officer in charge of the prescribed customs offence. If the device uses the energy of a vehicle or any other place of investment, a minor consumption shall be compensated for. (30.12.2003/1299)
In addition, the technical interception shall be subject to a person's behaviour or otherwise can reasonably be expected to be guilty of a customs offence for which the maximum penalty is at least four years' imprisonment, as a customs crime. In the event of a drug offence or serious customs clearance. Technical supervision and technical monitoring shall be subject to the condition that the person's behaviour or otherwise can reasonably be expected to be guilty of a customs offence for which the maximum penalty is more than six months. Or contribute to the conclusion of such a customs offence. (12.06.2009/426)
Article 20e has been repealed by L 22.5.2015/6 , entered into force on 1 June 2015. The previous wording reads:
In order to prevent a customs offence, the customs authority may be authorised to carry out a telecommunication or telecommunications terminal or telecommunications terminal equipment held by a person who, on the basis of statements, threats or behaviour, or Otherwise he may reasonably be expected to commit:
(1) a customs offence for which the maximum sentence imposed is at least four years' imprisonment;
(2) a customs offence using a telecommunications address or a telecommunications terminal;
(3) the drug offence to be used as a customs offence; or
4) a serious customs clearance offence.
The customs authority shall have the right to impose, with the consent of the person, for the purpose of preventing a customs offence, a telecommunications terminal under its control, or a telecommunications terminal, where, on the basis of their statements or any other behaviour, they can be justified To be expected to commit:
(1) a customs offence for which the maximum penalty shall be imprisonment of at least two years; or
(2) a customs offence using a telecommunications address or a telecommunications terminal.
Article 20f has been repealed by L 22.5.2015/6 , entered into force on 1 June 2015. The previous wording reads:
In the cases referred to in Article 20e, the Court of Justice, referred to in Article 1 (1) of Chapter 3 of the Code, shall decide on the interception of telecommunications and on technical interception and technical review in the cases referred to in Article 20d (2), where technical interception or viewing requires: The placement of the equipment used for monitoring purposes inside the vehicle, or in the room or space where the observer is staying. It shall be settled without hearing the holder of the holding or the holding. Moreover, the provisions of Section 2 (3), 10, 18, 20, 45, 51, 52 and 58 to 60 of the Police Law shall apply mutatis mutandis. (12/01/879)
A customs officer acting as a superior in the fight against a customs offence shall have the right to decide on the initiation of a telesurveillance or technical surveillance referred to in paragraph 1, if the urgency of the measure necessitate the carrying out of a measure Without delay. In such cases, the measure shall be notified immediately and at the latest within 24 hours of the initiation of the measure to the court referred to in paragraph 1. The notification shall be accompanied by a requirement for the interception of telecommunications or technical surveillance if the interception of telecommunications or technical surveillance is to be carried out after the notification has been lodged with the court. (30.12.2003/1299)
Upon receipt of the notification referred to in paragraph 2, the court may prohibit the extension of the surveillance or technical surveillance, or impose restrictions on the use of the measure or the conditions which it considers necessary for the use of the data. The proceedings before the Court shall apply mutatis mutandis to the provisions of Section 2 (3), 10, 18, 20, 45, 52 and 57 of Chapter 5 of the Police Act. (12/01/879)
Article 20g has been repealed by L 22.5.2015/6 , entered into force on 1 June 2015. The previous wording reads:
In the case of technical surveillance or technical surveillance as referred to in Article 20d, or in accordance with Article 20f (2), for the purpose of carrying out the duties to be used for the purpose of controlling the customs duties imposed by the telecommunications regulatory authority, The customs officer or the customs officer issuing the notification to the court, at the end of the surveillance or technical surveillance, shall notify the measure of the measure to the person concerned, unless the purpose of the information is to be compromised by the notification; or A pre-trial investigation. (30.12.2003/1299)
No notification or justification of the notification is required.
The technical interception referred to in Article 20d and the telecommunications surveillance referred to in Article 20f (1) and (2) shall be drawn up without delay by the customs officer who carried out the measure. (30.12.2013/1260)
Article 20h has been repealed by L 22.5.2015/6 , entered into force on 1 June 2015. The previous wording reads:
The customs officer in charge of the customs action in the fight against a customs crime in accordance with Article 20 (e) shall, without delay, check the collected data and the records obtained by means of the technical surveillance referred to in Article 20d. Information on the page shall be deleted immediately after the inspection, unless they are needed for the clearance of the customs offence. (30.12.2003/1299)
The connection of the material referred to in paragraph 1 to the customs registers of Tull shall be expressly provided for. Where the information obtained by a technical interception relates to a non-tariff, other than the one to which the interception was carried out, the information may be entered in the personal register only if it relates to a customs duty to prevent or prevent a The interception may be carried out. (21.12.2015)
Documentation and records which are not included in the register or pre-trial material shall be destroyed no later than one year after the material is no longer required for the purpose for which it was acquired.
Article 20i has been repealed by L 22.5.2015/6 , entered into force on 1 June 2015. The previous wording reads:
In the cases referred to in Article 20d, for listening and viewing bans, the provisions of Chapter 5 of Chapter 5 of the Police Act shall apply mutatis mutandis.
In the cases referred to in Articles 20d and 20e, in the case of a ban on the use of classified information, the provisions of Chapter 5, Section 48 of the Police Act, shall apply mutatis mutandis.
Article 20j has been repealed by L 22.5.2015/6 , entered into force on 1 June 2015. The previous wording reads:
The Customs Inspectorate and the Heads of Unit using secret means of information shall monitor the use of secret coercive measures and means of obtaining information. (30.12.2013/1260)
The Ministry of Finance has to submit an annual report to the Parliamentary Ombudsman on the use and supervision of the means of procurement and information.
Article 21 has been repealed by L 22.5.2015/65 , entered into force on 1 June 2015. The previous wording reads:
Customs identification registers shall be the monitoring and auxiliary control system, which is the technical part of the police information system, and its archival index, the archives of the Customs Investigation and Service System, and the registration plates and containers. Description and identification system, the European Union Customs Information System and the Customs Administration Act (18/02/2012) , the registers set up under Article 22 of this Act. Personal data law applies to the registers (523/1999) Unless otherwise provided for in this Act.
§ 22 has been repealed by L 22.5.2015/65 , entered into force on 1 June 2015. The previous wording reads:
The customs register of customs may be established:
1) National use of customs;
(2) the use of one or more of the Customs units of Customs;
3) Use of the working group of the Customs staff.
(21.12.2015)A provisional register may be established for the purposes of Article 1 (2) and (3), for the purposes of the prevention, detection and detection of customs offences which may be subject to imprisonment, prevention, detection and detection. The register shall combine, store and record information on the registers referred to in Articles 23, 23a, 23c and 23d, criminal intelligence, surveillance, observation and information obtained during the execution of the individual mission of the Customs Office. Other information systems, files and registers of which customs are entitled to receive information pursuant to Article 28. (21.12.2015)
The information contained in the registers of customs and customs investigations shall be kept secret unless otherwise provided.
§ 23 has been repealed by L 22.5.2015/65 , entered into force on 1 June 2015. The previous wording reads:
A control data register shall be used to prevent customs fraud and to establish a permanent register of persons for the use of Customs. The register shall be accessible to officials acting on a technical service only with a technical service. The register shall be collected and stored in order to prevent and identify the necessary information on persons who have reason to suspect:
(1) committed or committed a criminal offence punishable by imprisonment;
2) contributing or contributing to a crime that may result in more than six months' imprisonment.
(21.12.2015)The data on the identity of the person shall be stored in the surveillance data register, by name, by name, identification number, gender, description, mother tongue, nationality, domicile and address, foreign person's travel document. As well as the person concerned with regard to his own security or the safety of the customs officer, as well as information on the suspected criminal offence, the vehicle used in connection with the offence and the suspected criminal enterprise. (23.12.98)
Article 23a has been repealed by L 22.5.2015/65 , entered into force on 1 June 2015. The previous wording reads:
The investigation and administrative assistance system, as a technical component of the Police Information System, shall be permanent, for the national use of the Customs Information System, by means of a permanent automated data-processing system to which Customs may collect and deposit For the purpose of prevention, detection and prosecution of criminal offences referred to in paragraph 2. (21.12.2015)
An investigation and administrative assistance system, as a technical component of the Police Information System, shall be provided for the purpose of carrying out and recording investigations and official auxiliaries in pre-trial investigations. (10805/2011) Or the information received in connection with the application of the Customs Code or in the context of the application of the law on coercion, as follows:
(1) persons suspected of having committed a criminal offence, as well as persons who are witnesses, witnesses and injured parties;
(2) the titles, coercive measures, customs measures and the stages of the preliminary investigation of criminal declarations and other declarations;
(3) Other relevant descriptions, circumstances and individuals related to the mission, measure and event of Customs.
(30.12.2013/1050)An archival index, as a technical component of the Police Information System, is a permanent system for the national use of the Customs Information System, which shall be maintained by the Customs Information System, to which Customs may collect and deposit a search for the archives. And the identification of the notification and the case, as well as the summary of the report. Data may be used for the prevention, detection and prosecution of crimes falling under the responsibility of the Customs. (21.12.2015)
Moreover, the information stored in the information systems referred to in paragraphs 1 and 3 is in force, as provided for in Article 2 (2) and Article 10 of Chapter 3 of the Law on the Processing of Personal Data.
Article 23b has been repealed by L 22.5.2015/65 , entered into force on 1 June 2015. The previous wording reads:
The personal data and other information provided for in Article 4 of the Convention on the use of information technology for the purpose of the customs information system of the European Union shall be stored in accordance with the provisions of the law on the import, export and transit of goods The prevention, detection and prosecution of violations of prohibitions and restrictions, as well as the acts listed in the second indent of Article 1 (1) of the abovementioned Convention; and Of non-compliance or illegal For the prevention, detection and prosecution of offences involving the transfer, modification, concealment or cover-up of the assets or proceeds of the offences referred to in the violation of the laws and regulations referred to in The offence can be followed by imprisonment. (18.11.2005/905)
However, the customs files identification database of the European Union Customs Information System may only record personal data and other information referred to in Article 12b of the Convention on the use of information technology in the customs field In order to investigate and prosecute, where a suspected offence can be punishable by a year of imprisonment or more severe punishment. (22/02/1213)
The personal data obtained from the customs information system of the European Union shall be authorised without prior authorisation by the State which entered the data, only for the purposes referred to in paragraph 1. The personal data obtained from the customs files identification database of the Customs Information System shall, however, be subject to the prior authorisation of the State which entered the Customs Information System only for the purposes referred to in paragraph 2. (22/02/1213)
The data of the Customs Information System shall not be copied without the permission of the State that entered the information system.
Information to the Customs Information System shall be provided by Customs, which is also responsible for the proper application of the Customs Information System in Finland. (21.12.2015)
Article 23c has been repealed by L 22.5.2015/65 , entered into force on 1 June 2015. The previous wording reads:
The archival index of the investigation and administrative assistance system shall be permanent, for the purposes of the national operation of the Customs Office, by means of an information system to be kept by means of automated data processing, which shall be stored in the archives for the purpose of searching for the search for customs offences and other The summary of the information, the identification of the case and the summary of the report. Data may be used for the prevention, detection and prosecution of crimes falling under the responsibility of the Customs.
Article 23d has been repealed by L 22.5.2015/65 , entered into force on 1 June 2015. The previous wording reads:
A system for the description and identification of license plates and containers is to be used for the purposes of prevention, detection and prosecution of criminal offences intended for the national use of Customs and the police, as well as the national border guards An information system to be kept by means of automated data processing, to which the information on vehicles and containers stored at border crossing points is recorded. (21.12.2015)
In addition to the information entered in accordance with paragraph 1, the registration and identification system for registration plates and containers shall, in addition to the information entered in accordance with paragraph 1, collect and store in advance the prevention, detection and prosecution of criminal offences Necessary information on the information and identification of the containers and of the container identifiers, and on persons who have reason to suspect:
(1) committed or guilty of a criminal offence punishable by imprisonment;
2) contributing or contributing to a crime that may result in more than six months' imprisonment.
(21.12.2015)The registration and identification system of the plates and containers shall be collected and stored in the form of identification and contact details of the name, call name, identification number, gender, description, photograph, mother tongue, nationality, domicile and address, The particulars of the foreign person's travel document, as well as the person concerned with his own safety or the necessary information relating to the safety of the customs man, the border guard or the police. The system shall also include information on the suspected criminal offence, the vehicle used in connection with the offence and the suspected criminal offence.
Customs shall be the controller of the registration number plates and the container and identification system. The police and the border guards are responsible for the correctness of the information they deposit and the legality of the deposit and use of the data in the exercise of their functions. (21.12.2015)
Article 23e has been repealed by L 22.5.2015/65 , entered into force on 1 June 2015. The previous wording reads:
Article 26 of the Personal Data Act and the implementation of the right of inspection in Article 28 of the Personal Data Act are laid down in Article 26 of the Personal Data Act. When exercising the right of inspection, the registrant shall present such a request in person to the controller and identify his identity.
In addition to the provisions of Article 27 of the Personal Data Act concerning restrictions on the right of scrutiny, the data subject does not have the right to check:
(1) the information contained in Article 23 of this Act;
(2) information on the European Union Customs Information System referred to in Article 23b of this Act;
(3) information on the description and identification of the licence plates and containers referred to in Article 23d of this Act;
(4) Information on the identity of the person or of the persons included in the customs registers of the customs office, or information relating to the identification of the offence, or to the identification of criminal offences and to technical investigations;
(5) information obtained from the provisions of Articles 20a or 20e of this Act, of Chapter 10 or of the Electronic Communications Data Protection Act; (516/2004) , using the means of communication.
The Data Protection Supervisor may, at the request of the data subject, verify the legality of the data relating to the registration referred to in paragraph 2.
L to 500/2014 Article 23e entered into force on 1 July 2014.
§ 24 has been repealed by L 22.5.2015/65 , entered into force on 1 June 2015. The previous wording reads:
The need for the retention of personal data deposited or stored in the customs registers of customs shall be reviewed at least once a year. The data register shall be deleted within 10 years of the marking of the last data. As provided for in Section 22 of Chapter 5 of the Law on the Processing of Personal Data, the technical aspects of the investigation and administrative assistance system as a technical component of the Police Information System and its archival index shall be deleted. At the latest 50 years after the entry in the register of the Customs Information System, information on the archives of the customs office of inquiry shall be deleted. Information on the description and identification of the plates and containers shall be deleted at the latest 10 years after the entry of the data in the register. However, the data recorded under the supervision referred to in Article 23d (1) shall be deleted at the latest one year after the storage of the data. (21.12.2015)
Information on the European Customs Information System shall be deleted in accordance with Article 12 and Article 12e of the Convention on the use of information technology for customs purposes. (22/02/1213)
Information found to be incorrect shall be marked as incorrect and shall be retained if necessary to safeguard the rights of the data subject, any other party or member of the Customs staff. Such information may only be used for that purpose. Information found to be incorrect shall be deleted as soon as the retention of the data is no longer necessary, at the latest five years after the expiry of the time limit laid down for the deletion of the data. (21.12.2015)
Subject to paragraph 3, information on the analytical register established pursuant to Article 22 (2) shall be deleted as provided for in Article 26 (1) (2) and (2) and (4) of the Law on the Processing of Personal Data. (11.9.2009)
Everyone is obliged to keep a secret and not to take advantage of what he or otherwise, in the case of customs clearance, storage or transport, or otherwise found out about the other business.
However, the result of the investigation carried out to protect consumers and any other information may be published if publication is important for the public interest.
Customs may provide information on the measures taken by the customs authorities in respect of suspected infringements of certain intellectual property rights and the measures to be taken in respect of certain goods infringing intellectual property rights The rights holder referred to in Regulation (EC) No 1383/2003 for goods likely to be counterfeit or pirated within the meaning of the Regulation. (21.12.2015)
In addition, Customs may provide information on business to the authority or to a public service entity which, on the basis of its statutory task, is required to obtain information on a confidential matter. Customs may provide additional information if, in an individual case, they are necessary in order to avoid an event which is dangerous to the life or health of the person concerned, the offence against freedom or any significant damage to the environment or property. The information shall not be disclosed or used without the authorisation of the customs authority other than the purpose for which they were surrendered. (21.12.2015)
Paragraph 26 has been repealed by L 22.5.2015/65 , entered into force on 1 June 2015. The previous wording reads:
Without prejudice to the confidentiality of information, the customs service shall, by means of a technical service, also disclose personal data which are necessary: (21.12.2015)
(1) the police and the border guard authority for the purpose of the prevention or investigation of criminal offences or the treatment of a foreign case for the purpose of controlling foreign entry or exit;
2) For the Finnish Immigration Service (2003) And foreign law (2003) For the performance of their duties; (9.11.2007)
(3) the Ministry of Foreign Affairs and the Finnish delegations for the issue of a passport, visa or residence or work permit;
(4) tax authorities for the purpose of taxation, levying of taxes or charges, tax redress or enforcement.
(29.8.2003/774)However, the information contained in the registry and the analytical register established pursuant to Article 22 (2) shall only be disclosed to the police and border guards for the purpose of preventing and investigating criminal offences. In accordance with the Council Decision establishing the European Police Office (2009/371/JHOS), the information referred to in paragraph 1 shall also be forwarded to the Central Criminal Police in accordance with the Council Decision establishing the European Police Office (Europol) To the Police Office and the central database of the Schengen Information System. (27/05/2015)
The data of the European Union Customs Information System shall be authorised by the Member State which entered the data without the information to be released only to the police, the Border Guard and the Public Prosecutor, in accordance with Article 23b. For the police and the border guard, information may also be provided through a technical service. (23.12.98)
However, information obtained from a foreign authority shall not be disclosed without its consent. (2001/241)
Prior to the transmission of information, the technical service shall be used to provide information on data protection in the manner referred to in Article 32 (1) of the Personal Data Act. (29.8.2003/774)
Article 26a has been repealed by L 22.5.2015/65 , entered into force on 1 June 2015. The previous wording reads:
Articles 16, 19 and 20 of the law on the processing of personal data are governed by Articles 16, 19 and 20 of the Law on the Processing of Personal Data in the Technical Part of the Police Information System. Prior to the transmission of the data by means of a technical service, the requesting information shall provide a description of the data protection as referred to in Article 32 (1) of the Personal Data Act. However, Customs will decide on the transfer of customs information abroad. (21.12.2015)
§ 27 has been repealed by L 22.5.2015/65 , entered into force on 1 June 2015. The previous wording reads:
Customs may dispose of the data stored abroad in the customs registers of the Customs Union as follows: (21.12.2015)
(1) the Customs Cooperation Council (CCC) for customs offences which may be subject to imprisonment;
(2) the customs authority for the purpose of the prevention, detection and prosecution of criminal offences;
3. On mutual assistance between the administrative authorities of the Member States and cooperation between the administrative authorities of the Member States and the Commission on the proper application of the law on customs and agricultural matters In accordance with Council Regulation (EC) No 515/97;
(4) to a non-customs authority where such information is necessary for the purposes of the prevention or detection of a criminal offence punishable by imprisonment in Finland.
Paragraph 1 has been repealed by L 22.5.2015/65 , entered into force on 1 June 2015. The previous wording reads:
Without prejudice to the confidentiality of information, customs shall be entitled to obtain the information necessary to carry out the duties of customs duties, including through a technical service, as agreed with the controller: (21.12.2015)
(1) for the purpose of preventing and investigating customs offences, registers of Community and non-Community passenger and vehicle personnel, as well as tax administration and vehicle management registers, including taxation and recovery; (11.06.2010/533)
(2) for passport control purposes, the visa, residence and work permit decisions of the Ministry of Foreign Affairs of the Ministry of Foreign Affairs and the Immigration and Border Protection Service of the Ministry of Foreign Affairs on the control of foreign entry and exit Registers; (9.11.2007)
(3) the prevention and investigation of customs offences and passport control for the purposes of the national registers of police officers;
(4) for the prevention and investigation of customs offences and for the control of foreign traffic from the border guards' registers of foreign entry and exit controls; (29.8.2003/774)
(5) recovery, customs control, the prevention and investigation of customs offences and passport control for the population information system;
(6) information on the financial penalty and on the execution of fines, on the registration of the criminal sanctions institution in respect of persons performing or performing a prison sentence, and of the judicial administration; On the national system for the management of the national information system for the management of the diaries and circumstances of the information system, information on criminal cases pending before a court or court, and a decision-making and decision-making system; Information on decisions in criminal matters and The validity of the law if such information is available; (6.6.2014/430)
L to 430/2014 The amended paragraph 6 entered into force on 1 August 2014. The previous wording reads:
(6) information on the financial penalty and on the execution of fines, on the registration of the criminal sanctions institution in respect of persons performing or performing a prison sentence, and of the judicial administration; On the national processing system of the national information system for the management of the diaries and circumstances of the information system, information on criminal matters pending before a public prosecutor or court, and a decision-making and decision-making system Information on decisions in criminal matters and If such information is available. (14.5.2010 /406)
(7) Law on the craft register; (424/2014) , as well as information on the security measures and security measures of certain ships and of the port of Åland, and their owners and their owners, as referred to in the Act concerning the security measures and security measures of certain vessels and of those serving them (485/2004) , the imposition of penalties, customs supervision, taxation, recovery and the prevention, detection and detection of customs offences referred to in Article 179 of the Aliens Act. (6.6.2014/430)
L to 430/2014 Point 7 entered into force on 1 August 2014.
Paragraph 2 has been repealed by L 22.5.2015/65 , entered into force on 1 June 2015. The previous wording reads:
Prior to the transmission of the data by means of a technical service, the Customs shall provide a report on the protection of data within the meaning of Article 32 (1) of the Personal Data Act.
Paragraph 3 has been repealed by L 22.5.2015/6 , entered into force on 1 June 2015. The previous wording reads:
The customs office shall be entitled to receive, at the request of a customs officer in charge of a specified customs offence, a duty to prevent a customs offence or to clarify the information required from a private entity or person, the auditor, The Executive Director, a member of the Board of Directors or an undertaking which is bound by an obligation to a company, bank or insurance undertaking. (30.12.2003/1299)
Paragraph 4 has been repealed by L 22.5.2015/6 , entered into force on 1 June 2015. The previous wording reads:
In addition, customs shall have the right to obtain contact details from the Community for the prevention and investigation of customs offences against a telelation which is not listed in the public directory. For the same purpose, customs shall have the right to receive distribution information from the post-activity entity. (21.12.2015)
Paragraph 5 has been repealed by L 22.5.2015/6 , entered into force on 1 June 2015. The previous wording reads:
In order to carry out the mission, the necessary information shall be given to the authority and to the public task entrusted to the entity, free of charge. (23.12.98)
The amount of duties embodied in the accounts shall be served on the computer-based, electronic data processing method for the users of Tull using the electronic data exchange message. The client shall be deemed to have received the amount of the duties, unless otherwise displayed, at the time the reply message has arrived in the customer's information system. (21.12.2015)
The amount of duties entered in the accounts for the client referred to in paragraph 1 shall be notified by means of a customs decision. The customer shall be deemed to have received the amount of the duties, unless otherwise displayed, on the date on which the customs decision was issued to the customer or on the seventh day of the date on which the customs decision was issued for carriage. The date on which the customs decision has been issued to the registered customer or the mail for carriage of the mail shall be the following working day following the date on which the customs decision is adopted. The date on which the customs clearance decision has been issued to the cash customer is deemed to be the date of confirmation of the customs clearance decision. (21.12.2015)
Where the amount of duties has been entered in the accounts ex post in accordance with Article 220 of the Customs Code, the amount of duties shall be notified by means of a follow-up decision. The notification of the ex-post decision is in force as regards the administrative law (2003) Provides for evidence of evidence.
The customs duty shall be credited to the Customs account within 10 days of the date of the drawback, unless the time limit has been extended or the deferral or other payment arrangement has been granted. Non-Customs customer (s) ( Cash customer ) May also pay customs duty to the customs office.
Unless otherwise provided for in EU law, the penalties for late payment of customs duties and the recovery of the customs duty and the protection of the recovery shall apply, subject to the provisions of the Law on the increase in taxes and delay (186/1995) , the Law on the implementation of taxes and charges (20/2007) , with the exception of the provisions relating to the basic complaint, and the law on the levying of taxes and charges (185/1973) Provides.
The payment of the individual payment shall be made by means of the duty and post-decision orders issued by the debtor for payment of the claims. From the unsolicited payments and from the funds received from the security, it shall be made available in the age of decisions from the earliest decision.
The amount of the funds received or recovered from the security shall first be paid by a customs duty imposed by decision. The assets shall then be used as a direct order in the following order:
1) the payment deferral rate;
2) the delay rate;
(3) the duty, tax or levy, and the error fee;
4) national taxes and charges.
In order to avoid any limitation of the claim or, in order to ensure the interpretation of the duty, the duty may be allocated in an individual case, contrary to the provisions of paragraph 1. In order to ensure equal treatment of beneficiaries, Customs may also use the funds received from the payment obligation in an order other than that provided for in paragraph 2. (21.12.2015)
Customs duties may be increased:
(1) where the customs declaration or other information or document required for a customs tax is provided after the prescribed period, at least 10 and up to eur 2 500, and where the customs declaration, other information or document has only been issued after the expiration date, not more than: Eur 3 500; (13/12/2001/1240)
(2) where the customs declaration or other information or document has been rendered incomplete or incorrect, or where the obligation to declare is wholly or partly defaulted, by a maximum of 30 %;
(3) if intentional or gross negligence has been given incomplete or incorrect customs declaration, other information or document or otherwise the obligation to declare, and the procedure has been liable to result in a customs duty Not to be imposed, up to 50 %;
(4) if the person entering the country or gross negligence has failed to fulfil his reporting obligation or by attempting to import more goods than he is entitled to, and shall not be treated as a customs offence, 100 %.
If the procedure referred to in paragraph 1 (3), taking into account the amount of benefit achieved and other relevant circumstances, must be considered as gross, the duty shall be increased by at least 50 % and not more than 100 %.
Where the inadequacy or inaccuracy referred to in paragraphs 1 and 2 has been limited to only part of the goods, the increase shall be imposed only for those goods.
The error fee may be fixed at a minimum of 10 and up to EUR 2 500 if:
(1) The delay or other inaccuracy referred to in Article 31 (1) (1) (1) to (3) relates to a customs procedure which does not impose a duty or where the amount of the customs duty is limited, or where the customs duty has not been imposed, or where the information is incomplete or incorrect Or a document for the application procedure or for obtaining a customs benefit;
(2) the delay or other error concerns the statistical reporting of intra-EU trade, the importation of goods into the customs territory of the EU, the presentation of goods to customs, the general declaration and the unloading of goods presented to customs and the temporary storage of goods; or The form of customs clearance referred to in the codes other than the imposition of a customs procedure; or
(3) The obligation referred to in the EU customs legislation, or in this Act or by a regulation adopted pursuant to it or in accordance with those provisions, other than those referred to in paragraphs 1 and 2 and in Article 31, other than those referred to in paragraphs 1 and 2, Neglected.
The duty rate referred to in Article 31 or the error fee referred to in Article 32 may also be imposed after the date of service of the customs debt, within three years of the date on which the customs debt is incurred or, where the goods are: Accepted the information provided in the customs declaration. (21.12.2015)
If the delay or any other error concerns the statistical reporting of intra-EU trade, the error fee may be imposed within three years from the date on which the statistical declaration was or should have been issued. (21.12.2015)
The duty increase or the error fee shall remain in force, notwithstanding the cessation of the customs debt or the repayment of the customs debt, if the reasons for the imposition of the duty increase or the error fee are still in place. (2001/241)
Non-Community goods may be disposed of or transferred to the State at the request of the declarant, provided that it has been duly notified to customs and, in accordance with the provisions of the Code, measures have been taken to demonstrate the customs clearance of the goods. The article may also be disposed of or transferred to the State after it has been released for free circulation, if import duties are returned or cancelled in accordance with Article 238 of the Code.
The customs auction sells the goods:
(1) has been condemned by a final decision to the State;
2) which has been surrendered to the State;
(3) is subject to customs supervision and has not been blocked within the prescribed period;
(4) which has not been disclosed for the reasons set out in Article 75 of the Code or which has not been collected within six months of its release for free circulation.
Where the goods referred to in paragraph 1 cannot be sold on account of the legislation or other reason relating to the quality of the goods or of any other reason relating to the quality of the goods, or where their sale is impractical and not for the use of the goods, Is not provided for separately, the goods may be disposed of by a decision of the Ministry of Finance or, in accordance with instructions from the Ministry of Finance, to the State institution or, for a specific reason, to any other or to be disposed of. The right of ownership of the goods referred to in paragraph 1 (3) and (4) shall be deemed to be transferred to the State or to any other transferee.
The proceeds of the customs auction shall be used for the cost of the goods in the following order:
(1) the auction costs;
(2) customs;
3) other costs.
The surplus shall be accountable to the State, unless the declarant requests it within one year of the auction. If possible, the holder shall be informed of the surplus.
If the goods sold by auction have remained in the customs debt, the shortfall shall be charged to the declarant.
The decision of the customs duty shall be subject to the imposition of an adjustment from Customs. An application under Article 236 of the Code shall be considered as a corrective action.
For the State, the right to apply for an adjustment to the Customs Decision is the Customs Agents of Customs.
For a period of three years from the notification of the customs debt, the deadline for lodging an appeal against the imposition of a duty, repayment or remission of the duty as in the case of the lodging of an appeal pursuant to Article 236 of the Code is three years from the notification of the customs debt, , however, at least 60 days from the notification of the decision on repayment or remission of the duty. The deadline for a case other than the imposition of the duty, the repayment of the duty or the withdrawal of customs duty shall be 30 days from the date of notification of the decision. The time-limit of the customs agent shall be 30 days from the date of the decision.
The adjustment requirement shall be made available to customs within the time limit.
The adjustment requirement shall be treated without undue delay.
Unless otherwise provided for in the law, the request for adjustment shall otherwise apply to the administrative law.
L to NO 936/2015 Article 37 shall enter into force on 1 January 2016. The previous wording reads:
An appeal is brought against the decision of the Helsinki Administrative Court. On behalf of the State, the Customs Ombudsman of Customs has the right to appeal. (21.12.2015)
The statement of appeal must be submitted to Tully in appeal time. (21.12.2015)
The time of appeal in the case of a duty or a duty drawback or a duty drawback shall be three years from the date of notification of the customs debt or from the beginning of the calendar year following the imposition of a duty drawback or of a duty drawback, but always at least 60 The date on which the decision was made. In the case of the remainder of the decision, the appeal period shall be 30 days from the date of the decision. The time of appeal of the customs agent is 30 days from the date of the decision.
The decision on the amendment to the amendment may appeal to the Administrative Court of Helsinki.
On behalf of the State, the Customs Ombudsman of Customs has the right of appeal.
The period of appeal in the case of the imposition, repayment or remission of duty shall be three years from the notification of the customs debt, but always at least 60 days from the notification of the request for a correction. Otherwise, the period of appeal shall be 30 days from the notification of the notification to the request for redress. The time of appeal of the customs agent is 30 days from the date of the decision.
L to NO 936/2015 Article 38 shall enter into force on 1 January 2016. The previous wording reads:
In the light of the complaint, the customs duty shall examine whether the conditions under Article 236 of the Code are the conditions for the repayment or revocation of the duty or the conditions for the correction or correction of any other matter. If, in accordance with the request made, Customs returns or withdraws customs duties or otherwise rectifies or amends its decision, the appeal lapses.
In so far as the request made in the complaint does not give rise to a duty drawback or a recovery or repair of a case which is the subject of a complaint, the customs duty shall issue an opinion and provide the Documents resulting from the hearing without delay to the Administrative Court of Helsinki.
In the event of an appeal or a reduced or reduced administrative court decision, the amount of the duty paid too shall be returned without delay.
If the duty has been reimbursed or returned to the complaint, interest shall be paid on the amount to be returned. However, interest shall not be paid to a lower duty drawback of EUR 17. The interest paid to the refund is not taxable income in the income tax.
The interest shall be calculated as the annual interest rate, which shall be the interest rate of each half-year in the preceding calendar year. (633/1982) in Article 12 The reference rate referred to above, less than 2 percentage points, but not less than 0,5 %. Interest shall be calculated from the date of initiation of the refund application or, where the duty has been paid only after the date of payment of the duty, the date of repayment of the duty.
L to NO 936/2015 Article 39 shall enter into force on 1 January 2016. The previous wording reads:
If the duty has been abolished or reduced by a decision of the administrative court, the amount of the duty paid too shall, in spite of the appeal, return without delay. (30.12.2003/1299)
If the duty has been returned following an application for a refund or a complaint as referred to in Article 236 of the Code, interest shall be paid on the refund. The interest shall be calculated as the annual interest rate, which shall be the interest rate of each half-year in the preceding calendar year. (633/1982) in Article 12 The reference rate referred to above, less than 2 percentage points, but not less than 0,5 %. Interest shall be calculated from the date of receipt of the duty drawback or from the date of receipt of the complaint or, where the customs duty has been paid after the said dates, from the date of payment of the duty to the date of repayment. In the event of an earlier application for a refund for the purposes of the complaint, which has been rejected, the interest shall be calculated from the date of initiation of the application. Interest shall not be paid to a lower duty drawback of EUR 17. The interest paid to the refund is not taxable income in the income tax. (22.12.2009)
Paragraph 3 has been repealed by L 30.12.1997/1378 .
An appeal to the decision of the administrative court shall be lodged only if the Supreme Administrative Court grants an appeal.
The appeal shall be lodged within 60 days from the notification of the decision of the administrative court. On behalf of the State, the Customs Ombudsman of Customs has the right of appeal.
L to NO 936/2015 Article 40 shall enter into force on 1 January 2016. The previous wording reads:
An appeal to the decision of the Administrative Court may be appealed to the Supreme Administrative Court if the Supreme Administrative Court grants an appeal. (30.12.2003/1299)
The criteria for granting an authorisation shall be:
(1) in other similar cases or in the interests of consistency of case-law, it is important to refer the matter to the Supreme Administrative Court;
(2) there is a specific reason for bringing the matter to the Supreme Administrative Court for reasons of manifest error;
(3) there is a heavy financial or other reason for issuing an authorisation.
The authorisation may also be granted in such a way as to cover only part of the decision of the administrative court which is the subject of the appeal. (30.12.2003/1299)
The appeal shall be lodged within 60 days from the notification of the decision of the administrative court. The appeal shall be submitted to the Supreme Administrative Court or to the Helsinki Administrative Court. On behalf of the State, the Customs Ombudsman of Customs has the right of appeal. (21.12.2015)
Unless otherwise provided for in this Act, the appeal shall otherwise be governed by the administrative law (18/06/1996) Provides.
L to NO 936/2015 Article 41 enters into force on 1 January 2016. The previous wording reads:
If not otherwise provided for in this Act, the appeal shall otherwise be valid under the administrative law (18/06/1996) Provides.
A lock of the customs office of Finland or a foreign customs authority or a lock approved or approved for the purpose of insulation of a place, a lead, a seal or any other barrier shall not be broken without authorisation or otherwise acquired in such a closed space. Penalty for breach of the prohibition of the property authority Article 10 of Chapter 16 of the Penal Code -In. (24.7.98)
The penalty for avoiding or attempting to avoid unlawful customs Chapter 29, Section 1-3 § and a penalty for customs clearance offences Chapter 46, Chapter 46, § § (12.06.2009/426)
Any intentional or serious negligence in breach of a declaration or other obligation under customs legislation must be condemned, unless the law provides for a heavier penalty in the rest of the law, and the act is not punishable as a criminal offence, On the customs offence Fine. (12.06.2009/426)
Paragraph 43 has been repealed by L 22.5.2015/6 , entered into force on 1 June 2015. The previous wording reads:
In the case of customs offences, the provisions of this Act shall apply in addition to the provisions expressly provided for in the case of preliminary investigations and coercive measures.
The Customs Union shall have the same right to take investigative measures and to use coercive measures, as provided for in Article 20a (1), in the preliminary investigation carried out by Customs as a police officer. The customs officers eligible for detention are governed by Article 9 (1) (2) of Chapter 2 of Chapter 2. (30.12.2013/1260)
Article 2 (2) 961/2012 In its amended form from 1 January 2013 to 31 December 2013. The previous wording reads:
The customs officer shall have the same right, in the case of the customs authority, to take investigative measures and to use coercive measures as the police officer in the preliminary investigation provided by the police. The customs officers eligible for detention are governed by Article 6 (3) of Chapter 1 of Chapter 1.
As head of the investigation, the customs officer responsible for the arrest is entitled to detention. For a specific reason, any other customs officer acting in the field of customs crime may, on the basis of the orders received, lead the investigation with a limited mandate. Such a customs agent shall have the same right as a qualified officer to decide on the seizure and the search. (21.12.2015)
Paragraph 4 has been repealed by L 30.12.2013/1150 Which entered into force on 1 January 2014. The previous wording reads:
Any person who is presumed to receive an account of a customs offence shall be obliged, at the invitation, to appear before a preliminary investigation into the nearest customs office. Otherwise, the presence of arrival is provided for in the preliminary investigation (10805/2011) .
Article 43a has been repealed by L 22.5.2015/6 , entered into force on 1 June 2015. The previous wording reads:
The treatment of arrested and arrested persons retained by the customs service is subject to the law on the treatment of persons held by the police (2003) Provides.
The law referred to in paragraph 1 shall apply to the police in respect of the person who has retained Customs duties. The law provided for by the police officer or the guardian applies to the customs man. The same law provides for the administrator of the custody account or the officer who is entitled to arrest him, concerning the administrator of the customs office of Customs.
The law referred to in paragraph 1 shall:
(1) by way of derogation from the provisions of Chapter 2, Section 1, the customs office shall be approved by Customs;
(2) By way of derogation from the provisions of Chapter 8, Section 3, the customs authorities shall establish the rule of law in which they are managed and decide on the supervision and the keeping of the premises;
(3) by way of derogation from the provisions of Chapter 17, Article 3 (1), the Head of the Responsible Service of the Customs Office shall be determined;
(4) By way of derogation from the provisions of Chapter 18, Section 1, a qualified customs officer shall be assigned to the custody account.
§ 44 has been repealed by L 22.5.2015/6 , entered into force on 1 June 2015. The previous wording reads:
If the arrested or imprisoned person does not have a permanent residence in Finland and it is likely that he will leave the country with a map of trial or execution, his release may be made conditional on the lodging of a security, Which is considered to guarantee his arrival in the trial and the prosecution of possible sanctions. If the acquitted does not appear before a court or serve a prison sentence during the period in which the sentence is punishable or sentenced to imprisonment, the court or tribunal shall judge the security in whole or in part Confiscation to the State. Convicted fine or law on the enforcement of fines (318/63) May be recovered from the security of the State.
§ 45 has been repealed by L 22.5.2015/6 , entered into force on 1 June 2015. The previous wording reads:
The customs man may not take action to prosecute the offender if there is no prospect of a more severe punishment than the fine and the overall crime must be considered to be negligible. However, a customs officer may make a remark guilty of such a crime.
Article 45a has been repealed by L 22.5.2015/6 , entered into force on 1 June 2015. The previous wording reads:
When carrying out the customs control measures, the customs agent may delegate a non-intervention to a criminal activity which does not pose an immediate threat to another person's life, health or freedom, or imminent The risk of damage to the environment, property or property, and if the transfer of the measure is necessary to prevent the disclosure of information activities or to safeguard the objectives of the action.
Article 46 has been repealed by L 22.5.2015 , entered into force on 1 June 2015. The previous wording reads:
Where a customs offence may be imposed on a fine or a penalty order or a penalty order, the head of the investigation or any other customs agent assigned to the mission may issue a fine, a fine, a fine or a penalty The requirement of a penalty, as laid down in the law on the imposition of a fine and of the offence (18/04/2010) Provides.
Where an offence under investigation by a customs service may be punishable as a sanction, and in addition to that penalty, the customs officer referred to in paragraph 1 shall have the right to impose or impose penalties on such penalties. As provided for in the Act on the imposition of the fine and the infringement.
L to 763/2010 Article 46 shall enter into force at the time of the law. The previous wording reads:
Article 46 has been repealed by L 22.5.2015/6 , entered into force on 1 June 2015. The previous wording reads:
Where a case may be dealt with in a penal procedure, the head of investigation or any other customs officer assigned to the post may issue a penalty requirement in accordance with the provisions of the penal procedure (692/1993) Provides.
Where the offence under investigation is punishable by a criminal offence, the customs officer referred to in paragraph 1 shall have the right to impose an offence in the same way as the law on the infringement procedure (186/1983) Provides. In the case of a criminal case pending before the Customs Code, the duties of the Head of Criminal Investigation Office shall be governed by the law laid down in the law governing the duties of the Head of the Police District in the criminal proceedings. In the case of criminal offences, the duties of the Head of Criminal Code may be transferred to the other official who is entitled to the arrest of the Customs Code. (21.12.2015)
§ 47 has been repealed by L 22.5.2015/6 , entered into force on 1 June 2015. The previous wording reads:
In the case of customs offences, the Director of the preliminary investigation or any other customs officer assigned to the task shall be entitled to carry out the summons and other service as a challenge.
In the case of a customs offence, the summons may also be served on an agent authorised for the purpose of receiving the defendant's challenge.
At the request of a legitimate authority, a customs officer may also perform a challenge in a non-customs criminal case.
The challenge of challenging the customs and other service of the customs service is respected by the law of the (185/1986) And the challenge regulation (186/1986) Provides. (21.12.2015)
Paragraph 5 has been repealed by L 22.5.2015 , entered into force on 1 June 2015. The previous wording reads:
A civil servant, as referred to in the Agreement on Customs Cooperation, who carries out customs duties on behalf of the State of Finland, may, in the case of a customs offence, be notified of the challenge and of the fine imposed by Article 46, the amount of the fine, or In the surveillance zone within the meaning of the agreement. An order or requirement in the case of a customs offence may be issued in the surveillance zone without a warrant issued by the Prosecutor General, not only to the Finnish national. (27.8.2010/763)
L to 763/2010 (5) shall enter into force at the time of the adoption of the law. The previous wording reads:
The official who carries out customs duties on behalf of the State of Finland, as referred to in the Agreement on Customs Cooperation, may, in the customs crime, notify the challenge and the penalty referred to in Article 46 by means of an agreement In the surveillance zone. The imposition of a penalty in the case of a customs offence may be issued in the surveillance zone without the prosecution of the Chancellor of Justice for any other than the Finnish national. (20.5.1996/1)
Article 47a has been repealed by L 22.5.2015/6 , entered into force on 1 June 2015. The previous wording reads:
Paragraphs 1 (1) and 3-5 of Chapter 7 of the Police Act provide for the obligation of professional secrecy and the right of silence to be exercised by police officers in the case of criminal offences in the Customs Code.
§ 48 has been repealed by L 22.5.2015/6 , entered into force on 1 June 2015. The previous wording reads:
If the owner or the holder of the seized goods is unknown or has no known whereabouts in Finland, he or she shall be challenged before the Court of Justice on a deadline which shall not be set at the time of the seventh day The publication of the challenge. The challenge must be put to the public in general.
If the legally challenged owner or holder of the seized goods does not comply with the case and does not appear to be a legal obstacle, the claim for the loss of the goods shall be resolved in spite of his absence.
§ 49 has been repealed by L 22.5.2015/6 , entered into force on 1 June 2015. The previous wording reads:
The goods seized shall be obtained unless otherwise specified in any other law until it has been convicted:
(1) hand over the owner of the guarantee to the owner;
(2) to sell by auction if the owner agrees to it or if it is difficult to store the goods;
(3) use the duty imposed by the Customs where the import or export of goods is prohibited and it is difficult to store it.
(21.12.2015)If the court sentences the confiscation of seized goods, the property shall be deemed to have been transferred to the State where the seizure was made. In the cases referred to in paragraph 1, the confiscation of the goods shall be deemed to have been lost.
§ 50 has been repealed by L 22.5.2015/6 , entered into force on 1 June 2015. The previous wording reads:
Customs shall implement a decision on property confiscated in the customs criminal case. (21.12.2015)
The confiscated goods ordered to be returned to the owner or to the person who otherwise have the right to goods shall be duly supported.
The customs duty shall be determined on the basis of an assessment where the customs declaration has not been issued or supplemented by a customs declaration. However, if possible, the declarant shall be given the opportunity to submit a report. The decision on the imposition of duty shall state the reasons for the assessment.
Where an circumstances or measure has been given a legal form which does not correspond to the actual nature and purpose of the case, it must be followed as if the correct form had been used.
In addition to what is laid down in the Code, the debtor shall also be held liable for the declaration of the customs declaration which he has known or which he should reasonably have known as incorrect, and where the customs duty has remained Without imposing.
The customs agent shall be heard and the decision shall be communicated to him in such a way as to allow the customs agent to have access to the decision and to the documents on which it is based.
The amount of duty to be recorded in the accounts shall be regulated by a Council Regulation.
For the purposes of the State payment law, (150/1992) , the payment of charges and other public-law charges levied by the customs authorities shall be subject to the provisions of the customs duties imposed or imposed. However, they shall not be subject to the smallest amount of duty referred to in Article 53.
The Regulation provides for more specific provisions on the enforcement of customs legislation.
This Act shall enter into force at the time laid down by the Regulation.
This law repeals the customs code of 14 July 1978. (573/78) , customs tax law of 14 July 1978 (575/78) , customs value law of 19 December 1980 (10,16) The Customs Tariff Act of 10 July 1987 (660/87) And the Act of 31 December 1971 on the payment of charges for customs duties and imports of goods originating in developing countries (973/71) Law of 28 May 1993 on the procedure for amending the rules of origin and rules relating to rules of origin applicable to the free trade agreements and other preferential arrangements (460/93) And in certain cases, the Act of 24 January 1992 on the duty-free importation of clothing (48/92) .
The goods which have been released from customs supervision or which should have been declared before the entry into force of this Act shall be governed by the repealed legislation referred to in paragraph 2 above.
In addition to the provisions of paragraph 3, the provisions of Annex VI to the Agreement signed on 24 June 1994 concerning the accession of the Kingdom of Norway, the Republic of Austria, the Republic of Finland and the Kingdom of Sweden to the European Union Transitional provisions (Sophie 103/94).
Authorisations for the marketing of duty-free goods issued under the repealed Customs Act shall be valid for a customs warehousing licence and shall be subject to the provisions of paragraph 4.
THEY 257/94 , VaVM 80/94This Act shall enter into force on 1 January 1996.
THEY 181/95 , No 25/95, EV 157/95
This Act shall enter into force on 1 January 1998.
Upon entry into force of the Act, appeals pending before the customs office shall be referred to the County Court of Uusimaa.
THEY 192/1997 , LaVM 18/1997, EV 234/1997
This Act shall enter into force on 1 January 1999.
THEY 6/1997 , 117/1997 , LaVM 3/1998, SuVM 2/1998, EV 60/1998
This Act shall enter into force at the time laid down by the Regulation.
THEY 136/1997 , HaVM 28/1997, EV 238/1997
This Act shall enter into force on 1 January 1999.
THEY 204/1998 , HVM 18/1998, EV 230/1998
This Act shall enter into force on 1 November 2000.
THEY 112/2000 , VaVM 19/2000, EV 134/2000, Council Regulation (EC) No 1671/2000; OJ L 193, 29.7.2000, p. 11
This Act shall enter into force on 1 January 2002.
THEY 181/2001 , VaVM 27/2001 EV 165/2001
This Act shall enter into force on 1 April 2003.
THEY 53/2002 , LaVM 18/2002 EV 183/2002
This Act shall enter into force at the time of the Council Regulation.
THEY 272/2002 VaVM 41/2002, EV 274/2002
This Act shall enter into force on 1 January 2004.
THEY 44/2002 , LaVM 28/2002 EV 261/2002
This Act shall enter into force on 1 September 2003.
THEY 8/2003 , VaVM 7/2003, EV 15/2003
This Act shall enter into force on 1 October 2003.
THEY 95/2002 , N ° 27/2002, EV 291/2002
This Act shall enter into force on 1 January 2004.
THEY 116/2003 , HaVM 12/2003, EV 116/2003
This Act shall enter into force on 1 July 2004.
The rate of duty drawback shall be calculated at the end of the month following the date of entry into force of the law at the rate of 9 % per annum.
THEY 57/2004 , VaVM 4/2004, EV 63/2004
This Act shall enter into force on 1 September 2005.
THEY 6/2005 , 12/2005, EV 92/2005
This Act shall enter into force at the time of the Council Regulation.
THEY 70/2005 , 15/2005, EV 127/2005
This Act shall enter into force on 1 October 2006.
THEY 90/2005 , HaVM 14/2006, EV 94/2006
This Act shall enter into force at the time of the Council Regulation.
THEY 213/2006 , HaVM 25/2006, EV 195/2006
This Act shall enter into force on 1 January 2008.
Before the law enters into force, measures may be taken to implement the law.
THEY 90/2007 , PVM 4/2007, EV
This Act shall enter into force on 1 December 2008.
THEY 145/2008 , VaVM 20/2008, EV 144/2008
This Act shall enter into force on 1 October 2009.
THEY 197/2008 , LaVM 4/2009, EV 45/2009
This Act shall enter into force on 1 January 2010.
THEY 26/2008 , HaVM 6/2009, EV 82/2009
This Act shall enter into force on 1 January 2010.
The law shall apply to the interest rate calculated for the period from 1 January 2010 and beyond.
THEY 133/2009 , VaVM 39/2009, EV 208/2009
This Act shall enter into force on 1 December 2010.
THEY 102/2009 , LaVM 2/2010, EV 21/2010
This Act shall enter into force on 15 June 2010.
THEY 219/2008 , HaVM 2/2010, EV 27/2010
This Act shall enter into force on 1 September 2010.
THEY 288/2009 , VaVM 12/2010, EV 37/2010
The entry into force of this Act shall be regulated by law.
This law has been repealed by L 22.5.2015 , which is valid from 1 June 2015.
THEY 94/2009 , LaVM 9/2010 EV 84/2010
This Act shall enter into force on 1 June 2011.
THEY 81/2010 , HVM 33/2010, EV 328/2010
This Act shall enter into force on 1 January 2014. .
THEY 224/2010 , HVM 42/2010, EV 371/2010
This Act shall enter into force on 1 January 2013.
Article 3 (1), Article 20d (1), Article 20g (3), Article 43 (2) and Article 47a shall apply until 31 December 2013.
THEY 145/2012 , HaVM 21/2012, EV 150/2012
This Act shall enter into force on 1 January 2014.
THEY 14/2013 , LaVM 17/2013, EV 203/2013
This Act shall enter into force on 1 January 2014.
THEY 180/2013 , HaVM 25/2013, EV 215/2013
This Act shall enter into force on 1 August 2014.
THEY 14/2014 , LiVM 4/2014, EV 42/2014
This Act shall enter into force on 1 July 2014.
THEY 24/2014 , HVM 18/2014, EV 81/2014
This Act shall enter into force on 1 October 2014.
THEY 220/2013 , HVM 19/2014, EV 83/2014
This Act shall enter into force on 1 June 2015.
THEY 288/2014 , HaVM 44/2014, EV 280/2014
This Act shall enter into force on 1 June 2015.
THEY 174/2014 , HVM 53/2014, EV 339/2014
This Act shall enter into force on 1 June 2015.
THEY 174/2014 , HVM 53/2014, EV 339/2014
This Act shall enter into force on 1 June 2015.
THEY 351/2014 , HaVM 54/2014, EV 341/2014
This Act shall enter into force on 1 January 2016.
In the case of appeals before the entry into force of this Act, the provisions in force at the time of entry into force of this Act shall apply.
THEY 230/2014 , LaVM 26/2014, EV 319/2014
