Excise Tax Law

Original Language Title: Valmisteverotuslaki

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In accordance with the decision of the Parliament, provides for: General provisions section 1 scope of application of Chapter 1 of the excise tax will run the State as this is required by law.
This is the applicable law in charging excise duty on energy products, electricity, alcohol, alcoholic beverages and tobacco, unless otherwise provided for in the Excise Tax Act.
This law shall apply, as in the charging of excise duty provided for in the law, other than the products mentioned in paragraph 2.
The criteria for the assessment of products subject to excise duty and the amount of the tax provided for in the Excise Tax Act.
Laying down derogations from the provisions of this law in the province of åland provides the province of åland for exemptions to the sales tax and excise tax legislation (1266/1996).

section 2 of the territorial scope of the products subject to excise duty are the products referred to in article 1, that in Finland are made or received in another Member State or be imported to Finland from outside the Union.

section 3 (7.8.2015/939), the application of the customs legislation, If products are imported from outside the Union, and not immediately after the suspension of the importation to the supply and the tax system, as well as the rest of the procedure for any such appeal, if this Act or the Excise Tax Act does not expressly provided otherwise, to the extent applicable, what duty. However, the excise duty shall always be carried out before the products subject to excise duty are released for free circulation.
What provides, shall not, however, apply to the taxable person for the purposes of the Customs Act (1466/1994) the meaning of a registered customer.
The arrival of the products in the customs territory of the Union, the formalities laid down by customs rules, the European Union shall apply, mutatis mutandis, to the movement of products subject to excise duty in the Union from third parties.
Leaving the customs territory of the Union in the Union's products in the customs rules, the customs territory of the Community shall apply mutatis mutandis to the exit from the Union of products subject to excise duty to third parties.
L:lla 939/2015 changed section 3 shall enter into force on the 1.1.2016. The previous wording is: the application of section 3 of the customs legislation, and if the products are imported from outside the Union, and not immediately after the suspension of the importation to the supply and the tax system, the rest of the procedure shall be governed by the law of, or, if in the Excise Tax Act does not expressly provided otherwise, to the extent applicable, what duty. However, the excise duty shall always be carried out before the products subject to excise duty are released for free circulation.
What provides, shall not, however, apply to the taxable person for the purposes of the Customs Act (1466/1994) the meaning of a registered customer.
The arrival of the products in the customs territory of the Union, the formalities laid down by customs rules, the European Union shall apply, mutatis mutandis, to the movement of products subject to excise duty in the Union from third parties.
Leaving the customs territory of the Union in the Union's products in the customs rules, the customs territory of the Community shall apply mutatis mutandis to the exit from the Union of products subject to excise duty to third parties.

section 4 (21.12.2012 read a/964), the competent authority responsible for the supervision of the customs, excise duties, and the other in the law or the relevant public authority tasks provided for in the law on excise duties. The internal distribution of powers and functions of the duty provided for in the law on the Customs Administration (960/2012).
The powers and duties of the Customs Act or the fight against the crime, what Customs Act (633/2015), unless otherwise provided for in this Act. (22.5.2015/635)
L:lla 635/2015 modified 2 came into force on 1.6.2015. The previous wording: the powers of the Customs and the Customs Act shall apply the measures provided for in this law, unless otherwise specified.

for the purposes of this law, section 5 of the Geographical definitions: 1) in the territory of the Union, the Union and the territories of the Member States of the European Union;
2. the third area of the Canary Islands, in the province of åland), in the Channel Islands, the island of Heligoland, the territory of Ceuta, Melilla, Bsingenin, d'Italiaa, Livignoa, Campione Italian waters of Lake Lugano and article 349 of the Treaty on the functioning of the European Union and the French regions referred to in paragraph 1 of Article 355; (27.6.2014/495)
L:lla 495/2014 modified paragraph 2 entered into force 1.7.2014. The previous wording is: 2) in the third quarter in the Canary Islands, the French overseas departments, the province of åland, the Channel Islands, the island of Heligoland, the territory of Ceuta, Melilla, Bsingenin, Livignoa, Campione d ' Italy and the Italian waters of waters;
3) the Member States and the European Union to the territory of a Member State in the territory of a Member State which was subject to the legislation of the Union, with the exception of the third;
4. in accordance with the legislation of the European Union), Finland, including Finnish territory of åland;
5) in the third country or territory to which the Treaty establishing the European Community, shall not apply to the agreements, not, however, the Principality of Monaco, San Marino, the United Kingdom's sovereign base areas of Akrotiri and Dhekelia and the Isle of man; movements of products subject to excise duty, originating in or intended for the Principality of Monaco, are to be treated: (a)) movements originating in or intended for France;
(b)) in San Marino, must be treated as movements originating in or intended for Italy;
(c)) the United Kingdom sovereign base areas of Akrotiri and Dhekelia, must be treated as movements originating in or intended for Cyprus;
(d)), the Isle of man, must be treated as movements originating in or intended for the United Kingdom;
(e)) Jungholz and Mittelberg (Kleines Walsertal), must be treated as movements originating in or intended for Germany.

in this Act, for the purposes of section 6 of the other definitions: 1) to the customs code 2913/92 establishing the Community customs review of Council Regulation (EEC) No 2377/90 No 2913/92;
the scope of the customs code, regulation 2) 2913/92 establishing the Community Customs pursuant to Council Regulation (EEC) No 2377/90 the provisions for the application of tariff quotas opened by this regulation, Commission Regulation (EEC) No 1493/1999 on the Regulation (EEC) No 2454/93;
3) one of the suspension procedure or system of customs, the customs territory of the European Union laid down in the customs code of the import goods for customs controls, other than the Union, temporary storage, in free zones or free warehouses where they have a special procedure or on the customs code, as referred to in article 84 (1) (a);
4) suspension system, the system, which applies to products subject to excise duty and on the holding or movement in the manufacture, processing, on the territory of the Union, or through the territory of a third country or under duty-suspension arrangements of products subject to, but not a duty-suspension arrangement in a process or system;
5) tax warehouse: a place where an authorized warehousekeeper in the course of manufacture, process, or where it holds the post for products subject to excise duty and excise tax warehouse location on the conditions laid down by the competent authorities of the Member State;
6) the authorised warehouse keeper shall mean any natural or legal person who is authorized by the competent authorities of the Member State being suspended unter tax-warehousing arrangement to produce, process, hold, receive or dispatch of products subject to excise duty under a duty suspension arrangement;
7) the data subject the recipient of any natural or legal person to whom the competent authorities of the Member State of destination, in accordance with the merit of the activities subject to the conditions, authorised to receive products subject to excise duty from another Member State or in Finland, the import from a duty suspension arrangement;
the recipient of a temporarily registered 8) means any natural or legal person to whom the competent authorities of the Member State of destination, in accordance with the recognised right to resume their activities, subject to conditions which they receive a certain amount of products subject to excise duty from a particular sender, at a given point in time import from another Member State or in Finland, from a duty suspension arrangement;
9) the data subject the sender any natural or legal person to whom the competent authorities of the Member State of importation are authorised, subject to conditions, in accordance with the course to send products subject to excise duty under a duty suspension arrangement within the meaning of the customs code, after being released for free circulation;
10) by means of a computerised system for the movement and surveillance of excisable products of the European Parliament and of the Council on computerising the decision 1152/2003/EC with respect to the computerised system referred to in article 1, the purpose of which is to transfer the administrative accompanying document, an electronic and control;

the sale, which Finland 11) etämyynnillä established in other than the authorized warehousekeeper or a registered consignee or temporarily registered in the recipient, who is not engaged in an economic activity, is bought in another Member State, where products already released for consumption of products subject to excise duty and etämyyjä or someone on his behalf and dispatched or transported directly or indirectly by Finland;
12) etämyyjällä the seller that sells products in Finland, in accordance with paragraph 11;
13) veroedustajalla established in Finland, a person who is (a) the customs authority has been appointed by the etämyyjä and is approved to carry out, on behalf of the excise etämyyjän of products received in Finland;
14) the holding for commercial purposes, the fact that a person, other than an individual, or for products subject to excise duty to possess it, that an individual considers these products to hold and carry them for his own use other than in accordance with section 72;
15) imports of products subject to excise duty on products subject to excise duty date of arrival to the territory of the Union, not only if the products have been placed in the context of entry into the territory of the European Union Customs suspensive procedure or system, as well as their exit from the duty suspension arrangements, the procedure or system;
16) to receive the direct supply of products subject to excise duty being suspended unter tax-warehousing arrangement other than the authorized warehousekeeper or the registered consignee at the destination;
17) tax season calendar months;
18) the tax period of a GMO, the authorized warehousekeeper, the registered-the recipient, veroedustajaa, as well as the non-taxable persons, in which the authority of the excise tax act or any other law, shall apply to the provisions relating to a registered trader;
19) location in the place where the goods are when they are released for free circulation in accordance with article 79 of the customs code;
20) the export location, the place where the products subject to excise duty are removed from the territory of the Union;
21) the exporting Member State: the Member State in which the export declaration is lodged in accordance with article 161 (5) of the customs code;
the scope of the regulation of the taxation directive 22) Council Directive 2008/118/EC implementation of the goods subject to excise duty tax in respect of the transfer of computerised procedures in Commission Regulation (EC) No 1782/2003 684/2009;
products in the harmonised excise duty under 23) excise duty taxation from the scope of the directive in paragraph 2, the products referred to in annex 11.
NAS No 2913/92 (EEC) 2913/92 establishing the Community customs are revoked, and in part, to a maximum of 23.6.2013. See EPNAs No 450/2008 laying down the Community Customs Code (modernised Customs Code).
Chapter 2, paragraph 7, of the Tax liability to tax of the tax obligation of carrying out the duty of carrying out occurs when the product subject to government excise duty at the time of release for consumption in Finland, unless otherwise provided for in this Act or as otherwise provided for in the Excise Tax Act.

for the purposes of section 8 of the supply for consumption, the consumption of the transfer: 1) to the exit of the products subject to excise duty, unlawful removal, including, suspension system;
2) holding of products subject to excise duty under duty suspension system on the outside, if the excise duty has not been met as required by this law or on the basis of the law on excise duties concerned;
3) manufacturing or processing of products subject to excise duty under duty suspension system;
4) imports of products subject to excise duty, the illegal import, from and including Finland from outside the European Union, not only if the products are placed immediately on the occurrence of the importation of suspension system;
5) that a registered consignee registered consignee, temporarily or the person referred to in article 18, to receive the products;
6) the fact that the products are received in a straight donation;
7) the fact that the consumption of products in the warehouse, found unresolved;
8) that becomes products subject to excise duty being suspended unter tax-warehousing arrangement.

the destruction of the Goods under a duty suspension arrangement, section 9 of the supply for consumption, is not considered a loss of total destruction or final products, which has been under a duty suspension arrangement of the nature of the products to be due to the cause, such as expiration, evaporation, or with any of these to compare the characteristics of the product for a reason, in the case of force majeure or unforeseen event, such as a fire, breakage, or equivalent to the rest of the event, as a result. Products shall be considered as fully or permanently lost if the backspacing is no longer possible to use the products subject to excise duty.
The destruction of, or loss of the products the perfect final to prove it to the satisfaction of the competent authorities of the Member State in which the products were destroyed or lost in the process. If it is not possible to determine where the destruction or loss occurred, it must be proved to the satisfaction of the competent authorities of the Member State in which it was found. If the products are destroyed or lost in Finland, or it is found in Finland, it is required to prove to the satisfaction of the Customs authorities.

section 10 of the destruction of the products supply for consumption is not considered a suspension system for the disposal of the products subject to excise duty, if it has been made with the permission of the Customs authorities. Shall be subject to the customs authority, in addition to the destruction takes place under the supervision of, or otherwise in a not unreasonable manner.

Article 11 of the illegal procedure under a duty suspension arrangement Where products subject to excise duty moving under a duty suspension arrangement system in Finland, which has led to the exodus of the suspension system of the products, the products shall be considered as for consumption in Finland.
Where products subject to excise duty suspension arrangement to transfer is a detected an irregularity in Finland, which has led to the exit of the products under a duty suspension system and if it is not possible to determine where the irregularity occurred, the release for consumption shall be considered as having taken place in Finland at the time, the date on which the irregularity was discovered.
The provisions of paragraphs 1 and 2, in the cases referred to in the customs authority shall inform the competent authorities of the Member State.
If the items sent from Finland under a duty suspension arrangement have not reached their destination and no irregularity have been observed during the transfer, which would have led to the disappearance of this system of products, products shall be considered as transferred to the consumption in Finland when the transfer started, unless, within four months after the start of the transfer, to the contrary, that the transfer is complete, or to the contrary to be the place where the irregularity has taken place.
If the products are shipped from Finland under a duty suspension arrangement, and they have not reached their destination and if vakuudenantaja is not known or has not been able to know that the products have not arrived to the place of destination, he may within 30 days from the time when the Customs authorities provided him with this information, shows the transfer or the specific location where the irregularity occurred.
If, in the circumstances referred to in paragraph 2 or 4 is obtained within three years from the date of the transfer, to find out that the consumption of products donation led to non-compliance with the rule took place in another Member State, the excise duty collected as a result of the customs authority to return to Finland after the proof has been provided that the excise duty is levied in the Member State in which the consumption of the handover took place.
If the product has been subject to excise duty in another Member State, but within three years from the date of the transfer, can I find out that the consumption of products donation led to the irregularity occurred in Finland, the customs authority shall inform the authority of the Member State, the excise duty on the products recovered.
For the purposes of this article a non-compliance situation which arises under a duty suspension arrangement during the transfer of products subject to excise duty and the transfer of the products in question by virtue of which or any part of it has not expired, in accordance with article 57, with the exception of article 9 of the final total destruction or loss of meaning.

Unambiguous definition in article 12 of the taxable persons are: 1) to the authorized warehousekeeper, the registered consignee, temporarily registered in the recipient or any other person, that removed or on whose behalf the products subject to excise duty are removed from a duty suspension system;
2) authorized warehousekeeper, the warehouse, is found in the warehouse, the unsolved consumption or products products subject to excise duty have been taken for your own use, or that the products have been removed unlawfully from a tax warehouse, and one other person, who has been involved in this for your own use or säännönvastaiseen;

3) authorized warehousekeeper, the registered consignor or the one who gave or had to give the rate of the security for the shipment of the products, or the fact that the removal of excise products took part in the fight against the rules of the system, and who knew, or should reasonably have been aware of the removal of the irregularity, if the transfer of products subject to excise duty under duty suspension arrangement has been made in section 11 of the 1, 2 or 4 of the irregularity;
4) that hold the kind of products subject to excise duty which have not been carried out in Finland, excise duty or participates in the possession of such products outside a suspension;
5), which manufactures or processes outside the warehouse, products subject to excise duty or participates in the manufacture or processing;
6), which is a notification and the notification on behalf of the products to be in connection with the importation of products subject to excise duty in respect of imports, as well as illegal imports of any other person; notification to issuer shall be treated as a person, which brings the products to Finland receives from a third territory forming part of the customs territory of the Union.
If other than harmonised import products subject to excise duty from another Member State or outside the European Union, the taxable person must, in addition to those referred to in paragraph 3 or 6, the authorized warehousekeeper of dispatch, with a tax warehouse products will be transferred to, or where they would have to move or a registered consignee, which is supposed to take the products.
If non-taxable in accordance with paragraph 1 or 2, they shall jointly and severally responsible for the tax.
In some cases, in addition to the tax obligation provided for in Chapter 9 of this law, as well as the Excise Tax Act.

section 13 of the tax liability in some cases, that has acquired the products subject to excise duty and tax free under this law or under the law of the relevant excise duties, is liable to pay the excise duty on the products, if the products have been used for any purpose other than a tax purpose.
The fact that the authorized warehousekeeper of dispatch after release to the warehouse for consumption of products subject to excise duty, the excise duty on the products is obliged to carry out as an authorized warehousekeeper.
If the exported products subject to excise duty is imposed in another Member State, as referred to in article 91 of the code of the external transit procedure or the procedure is decided in accordance with the provisions of, the products shall be carried out free of excise duty, provided that they are in Finland, or it can be assumed that they are here. The taxable person is the debtor referred to in any of the products referred to in the customs code.

the time of the imposition of the tax on section 14 of the Excise tax be imposed according to the provisions in force on the date when the product is released for consumption in Finland is the duty or tax to run otherwise.
Imports of products from outside the Union, which is not subject to the occurrence of an immediate admission of excise duty, the excise system provides for you in accordance with the provisions in force on the date on which the customs authority accepted the Declaration for release for free circulation of the product.
Section 13 of the cases referred to in subparagraph (1) the tax imposed by the provisions in force on the date when the product has been used in his taxable purpose.
If the subject has received or imported for commercial or other non-compliance with the business purpose of this law, the provisions in the field of taxation and the monitoring of, tax shall be paid by you in accordance with the provisions in force on the date on which the products are received or imported into the country, or the irregularity is found.

Article 15 of the Taxable amounts of the authorized warehousekeeper for each tax period, the tax provided for in respect of certain products that have been released for consumption during the tax period.
The data subject to the recipient and the tax year of the veroedustajalle tax be imposed on each of the products, which are received during the tax period.
The persons referred to in subparagraph (1) of section 13 of the taxable person, the tax provides for respect of his taxable purpose products used during the tax period. In addition, apply what the registered consignee.
Other than in the above situations, the tax be imposed on those products, which at any given time is received, or which otherwise has to be carried out.
If such permission is withdrawn for the authorized warehousekeeper of dispatch, the keeper of the warehouse of the tax warehouse shall be carried out at the end of the excise tax warehouse permit. Excise duty laid down in this case, the period of validity of the authorisation in accordance with the provisions in force on the day following the end of. The tax must be reported and paid for, as section 31 of the Act and section 46 of the Act provides. The provisions of this subsection shall not apply, if the authorised warehousekeeper has been declared bankrupt.

section 16 of the Tax the Authorised warehousekeeper shall have the right to reduce the excise duty on the relevant tax year carried out during the tax period a tax warehouse of excise tax paid or to be carried out. The deduction may not, however, make such products, which are completely destroyed or irretrievably lost due to the fault of the nature of the products, such as expiration, evaporation, or with any of these to compare the characteristics of the product for a reason.
In addition, the authorised warehouse keeper, and the recipient of the tax period to which the data subject is entitled to deduct the credit from excise duty tax, which has been or is to be carried out from the appopriate products that are perfect for destroyed or irretrievably lost as the result of unforeseeable circumstances or force majeure. No reduction can be made for such products, the destruction of which is due to the nature of the products. The reduction can be done only in respect of products for which a complete destruction or final loss can be substantiated. The products, which are made under the supervision of the Customs authorities, shall be destroyed or otherwise in a manner acceptable to it.
The reduction referred to in paragraph 1 and 2 above, may not make it warehousekeeper or a registered consignee who has completed or is liable to pay the excise duty on the products. If the reduction referred to in paragraph 1 and 2 shall not be able to make the full amount of the tax in the calculation of the period of duty, an authorized warehousekeeper or a registered consignee shall be entitled to deduct from the amount of the current year, without deduction of any leftover from the following or the tax periods in the calendar year following the notifications.
section 17 of Chapter 3 of the exemption from value added tax Valmisteverottomuus tax exempt are products, which are produced, processed, held, or will be moved under a duty suspension arrangement and the products placed under a customs procedure as referred to in article 98 of the code, the customs warehousing arrangements, or in the export procedure referred to in article 161.
In addition to the tax-exempt status of products subject to excise duty provided for in the Excise Tax Act.

section 18 exemptions from Excise Tax are products that: 1) is intended for use in operating in Finland due to a diplomatic mission or a consular official in the official journal of the Office or sent to the diplomatic representative or consular official or sent to their household of family members for personal use;
2) is intended for the use of these organisations, and international organisations active in Finland in international treaties or of their place of establishment within the limits and under the conditions laid down in the treaties;
3) should be referred to the North Atlantic Treaty, of a Contracting State which is not the Member State in which the excise duty is born, the use of the armed forces or the civilian staff accompanying them or for supplying their messes or canteens;
4) is intended for the Republic of Cyprus pursuant to the Treaty, of the armed forces of the United Kingdom stationed in Cyprus, or of the civilian staff accompanying them or for supplying their messes or canteens;
5) is intended for non-member countries or international organizations, based on the agreement, provided that such an agreement is allowed or permitted in terms of the value added tax exemption;
to the European Union in Finland, 6) will be handed over to the institution for official use, if the purchase price of the products subject to tax a total of at least $ 80, as well as products that are delivered to another Member State of the European Union to the exemption from value added tax shall be granted under the same conditions as to the institution.
For the purposes referred to in subparagraph (1) above, the products subject to excise duty may be sold under a tax-tax-free stock. In respect of energy products and electricity, the tax exemption can be achieved by restoring the excise tax, which applies to article 83.
Where products subject to excise duty are moved to another Member State to the recipients referred to in subparagraph (1), under a duty suspension arrangement, products subject to excise duty shall be accompanied by a tax exempt certificate. Chapter 8 shall apply in addition to the transfer of the products under a duty suspension arrangement.

The exemption referred to in subparagraph (1) above is subject to the condition that the purchaser of the products prior to release, or posting the original certificate shall dispatch, the competent authority of the country where her location has confirmed his right to tax to the purchase of the products.
The State Department sent a diplomatic mission, to give Finland a Consul of the Agency, an international organisation or their staff, at the request of the person referred to in paragraph 3 and 4 of the tax exempt certificate. If the products are for the European Union, of the European Communities laid down in the Protocol on the privileges and immunities of the European Union, as required by the institution concerned to give a tax exemption certificate referred to in paragraph 4.
When products subject to excise duty are imported from outside the European Union for the purposes of subparagraph (1), in order to implement the procedure for remission is valid, what similar products.

section 19 exemption from value added Tax Exempt Supplies are a professional in international traffic, the water-or air-to-ship products for sale to the conditions laid down in article 89, as well as the products for consumption on board and the vessel of such fuels and lubricants, the Finnish customs area or to the customs territory of Finland will take place for the purposes above. Exemption from value added tax also applies to the Board in the customs territory of the sold and consumed in Finland.
The provisions of the customs can give more precise procedure to be followed in the acquisition and delivery of products for the purpose of subparagraph (1). Customs has the right to limit the quantities of duty-free products to be delivered to the vessel as is necessary for the number of passengers, the ship's size, the year in which the area and other conditions. (21.12.2012 read a/964)
Tax exempt are the authority of the alien ship, which is a visit to the Finnish customs on their way to the area, or the domestic authority of the Board, who embarks on a visit to the official representation of the plan set out on a journey to Finland, outside the customs territory of the products referred to in or for consumption within the ship's fuel and lubricants, which ship brings with it or that it is supplied by the Finnish customs territory for their own use.

section 20 of the destruction and disposal of the products exempt from excise duty of supplies of the products shall not be subject to a tax purpose, which are completely destroyed, lost, or destroyed, as provided for in articles 9 and 10.

20 (a) in the section (27.6.2014/495) entry for tax-exempt status if the value product subject to government excise duty are sold without tax, the seller must be tax-exempt status and the remission of tax on base amount for the account of or with the corresponding verolajeittain entry voucher.
L:lla 495/2014 added 20 (a) of section came into force on 1.7.2014.
Chapter 4 products subject to excise duty-related activities, and the operation of article 21 of the licence requirements, be used in the preparation of products subject to excise duty, in the process, the possession of, send or receive under a duty suspension arrangement on the basis of the authorisation, only on the.
The customs authority shall give the authorisation to act as the sender or recipient, registered, registered as a representative of the tax and the tax warehouse. The authorisation shall be valid at the beginning of and during the operation.

section 22 of the tax warehouse of products subject to excise duty, the excise duty has not been paid, during preparation, processing, manufacturing and possession must take place in a tax warehouse.
All of the authorized warehousekeeper of dispatch must be placed under a duty suspension arrangement to the price, stock up on products subject to excise duty are received, except where the products are delivered directly to the donation.
The products must be arranged in a tax warehouse, so that the authority can vaikeudetta say the quantity and quality of the products.

23 of the Act, the authorized warehousekeeper of dispatch to the conditions governing the granting of the authorization of the authorized warehousekeeper authorisation is granted to a natural person or legal entity, provided that this course: 1) engaged in the manufacture or processing of products subject to excise duty;
2) engaged in the wholesale trade of products subject to excise duty, to a significant extent and continuously;
3) use or distribute for use in products subject to excise duty in the Act or the Excise Tax Act for the purpose of constantly and, to a significant extent, verottomaksi;
4) must be referred to in section 89 of exempt goods stores;
5) rent a storage space and facilities for the pursuit of the activities referred to in paragraphs 1 to 4; or 6) engage in any other activities referred to in paragraphs 1 to 5 of the endorsement.

section 24 a tax warehouse, the conditions under which the licence was granted a tax warehouse permit inventory, space or area: 1) which is the applicant for authorisation of a controlled and monitored by the Customs authorities;
2) which is suitable for, and that will be used in the activities referred to in article 23 of the code of practice for which the applicant is granted or has been granted to the authorized warehousekeeper of dispatch; and 3) for maintaining the applicant shall adopt and which justified the need to.
The part of the tax warehouse permit shall not be granted under section 23 of the activities referred to in paragraph 1 to 3 of the stock, which is considered as the vähittäismyyntivarastona of products subject to excise duty or the status of the license, or any other non-place these in the corresponding status.

section 25 of the tax representative of the sender and the recipient of the data subject, the data subject to the conditions under which the licence was Registered in the recipient's permission is granted to a natural person or legal entity, that course will receive the products subject to excise duty from another Member State or in Finland, from the designated point of import.
The registered sender's permission is granted to a natural person or legal entity, which course to send the release for free circulation of products subject to excise duty.
A tax representative authorization shall be granted to a natural person or legal entity in another Member State, by a etämyyjä of products subject to excise duty is authorized to act on his or her tax represented Finland at its sales of products.

the other conditions of section 26 of the granting of the authorization of the authorized warehousekeeper, the registered consignor or the recipient's tax representative, registered in the permit shall be issued to the applicant, on the basis of a report received from the: 1) which is regarded as reliable;
2) which is considered to be adequate financial and operational conditions for the activity;
3) which is not in bankruptcy proceedings, and if the applicant is a natural person, he is of age and his kelpoisuuttaan not limited; and 4) which is given under section 28 of the collateral.
The applicant shall not be regarded as reliable, if the applicant is a natural person, or a person seeking to be a community member of the Board, Chief Executive Officer, partner or otherwise, in a position of those deemed guilty of an offence, or the beneficial owner which can be regarded as a manifestly inappropriate to show her to the activity to which the authorisation is sought. The applicant is not considered to be a reliable, if he is otherwise an earlier action proved to be manifestly inappropriate to engage in the activity to which the authorisation is sought.
The applicant shall be deemed not to be sufficient, the pursuit of the activity in the economic conditions, in particular where the applicant is a valid or the rest of the survey, incapable of responding to bailout or he is consistently or significantly neglected to taxes, public fees, or other obligations.
The customs authority has the right to obtain the authorization referred to in this paragraph, the information necessary for consideration notwithstanding the provisions on secrecy, the fulfilment of the obligation to pay the tax on the applicant and on the payment of taxes on the payment. The receipt of the information provided for in the law of criminal records criminal records (770/1993).

Article 27 of the content of the permit Authorization decision shall set out the conditions necessary for the control and taxation, which the holder of the authorization shall be complied with. The terms can be changed in the valvonnallisten in the light of any needs or in order to take account of the changes in the activities of the holder of the authorization.
The holder of the authorization shall notify the customs authority at the time of the application for authorization, material changes to the information.
The authorization shall be granted as a temporary.

section 28 of the Securities authorized warehousekeeper shall, if necessary, in order to safeguard the security of the tax claim in execution of the rates of excise duty on products subject to excise duty in respect of the manufacture, processing, and possession.
A tax representative shall, if necessary, the recipient of the data subject and the guarantee of carrying out the rates of excise duty.
On the security of the products to be transferred under a duty suspension arrangement provided for in section 55. The transfer of the products supplied for consumption in another Member State provided for in Chapter 9 of the security.
The amount of the guarantee by customs. The amount of the security to be taken into account when considering the reliability of the applicant, by reason of the scale and profitability and the applicant's capital adequacy, liquidity, and other economic conditions to meet. In addition, the discretion must take account of the applicant's earlier economic activity and the method of payment, as well as used by the applicant to the risk of being insolvent in the future. You can change the amount of the guarantee by customs, if it is necessary, in the activities of the holder of the authorization because of changes that have occurred. (27.6.2014/495)

L:lla 495/2014 amended 4 subsection came into force on 1.7.2014. The previous wording is: the amount of the security shall amount to the customs authority. The amount of the security to be taken into account when considering the reliability of the applicant, by reason of the scale and financial capacity of the applicant to respond. The customs authority may change the amount of the security in order to take account of changes in the activities of the holder of the authorization.

Article 29 withdrawal and warning shall be revoked if: 1) the permit holder no longer meets the conditions for the granting of the authorization;
2) the holder of the authorization shall be the payment of the excise duties on essentially failed;
3 the activities of the holder of the authorization of significant has occurred), or recurring defects, violations of or failures and have not corrected the written warning; or 4) the holder of the authorization shall request the application for withdrawal.
If the holder of the authorization have flaws or omissions, violations, the Customs authorities may allow the holder of the authorization of the written warning. The warning can be set at the time of the adoption of the period within which the holder of the authorization of the holder of the authorization, you must fix the lack of or failure to act.
The holder of the authorisation to pursue the withdrawal of the authorisation, the authorisation may be assigned no later than six months after the submission of the application to the customs authority.
After the withdrawal of the authorisation, the Customs authorities shall return without delay to the security referred to in article 28, or the part of it that has not been used in lieu of taxes, after the holder of the authorization is not outstanding taxes and there is no known cause for the activities covered by the authorization, that the new tax obligations.
The authorisation shall be deemed to end when the holder of the authorization is declared bankrupt.

Article 30 of the excise duties, the customs authority shall keep records of the administrative management of cooperation in the field of excise duties, Council regulation 2073/2004/EC and the authorisation holders register provided for duty-free stores. In addition, the customs authority shall keep the words of this law, and for the implementation of the excise laws a register in which shall be entered in the delivery of excise duties or taxes for the return of the necessary information.
Disclosure of records shall apply with respect to the Act on the openness of government activities (621/1999), and any other treatment of personal information, what personal data Act (523/1999), unless otherwise specified in this law or in article 113 and subject to the provisions referred to in.
The licence holders and the information to be kept in the registry will be handed a subsidy of stocks for the technical connection or otherwise electronically to the other Member States ' excise duty authorities as provided for in paragraph 1 of the said regulation.
Chapter 5 of the regulation the obligation section 31 (27.6.2014/495) the giving of the notice, the notifier shall be presented to the tax period, the tax return for each fiscal year no later than on the day of the calendar month following the period of taxation 18.
Other than the taxable person referred to in subparagraph (1) shall be presented to the tax return for the four business days after the products have been received or which are in the tax obligation is otherwise was born, this day. Working days are not considered everyday except Saturdays. Four working days of notification time shall not apply, if the inspection or otherwise, it is found that the products have been imported into the country or to failure to comply with this law, taxation and supervision received.
Customs can, for a justifiable reason to order the taxpayer to submit income tax return other than at the time of the date specified in subsection 1 or 2, or to submit a joint income tax return for two or more of the duty free store. Customs can also impose a tax is justified for a longer period than what paragraph 17 of article 6, with a maximum of one calendar year.
Your tax return must be given the information necessary to establish the tax oikeamääräisyyden, as well as the information for each product category duty-free supplies. The authorized warehousekeeper shall be a tax a tax return for each stock.
The return shall be deemed to have been adopted at the time when it is received at the customs. From the date provided for in the law on the legal transactions of e-Government in action (13/2003) section 10 of the Act and the administrative act (434/2003) 18.
L:lla 495/2014 the entry into force of the amended section 31 became 1.7.2014. The previous wording is: the giving of the notice under section 31 of the Tax tax season-the notifier shall be presented to the tax return for each fiscal year no later than on the day of the calendar month following the period of taxation 18. (21.12.2012 read a/964)
Other than the taxable person referred to in subparagraph (1) shall be presented to the tax return for the four business days after the products have been received or which are in the tax obligation is otherwise was born, this day. Working days are not considered everyday except Saturdays. Four working days of notification time shall not apply, if the inspection or otherwise, it is found that the products have been imported into the country or to failure to comply with this law, taxation and supervision received. (21.12.2012 read a/964)
Customs can, for a justifiable reason to order the taxpayer to submit income tax return other than at the time of the date specified in subsection 1 or 2, or to submit a joint income tax return for two or more of the duty free store. (21.12.2012 read a/964)
Your tax return must be given the information necessary to establish the tax oikeamääräisyyden, as well as the information for each product category duty-free supplies. The authorized warehousekeeper shall be a tax a tax return for each stock. A statement signed by the taxable person, the tax return must be submitted on a form prescribed by the Customs. (21.12.2012 read a/964)
Income tax return may be issued by electronic means (e-tax). The electronic tax declaration must be certified by a strong electronic identification and electronic signatures Act (619/2009) referred to in article 5 (2), or any other reasonable way.
The return shall be deemed to have been adopted at the time when it is received at the customs. From the date provided for in the law on the legal transactions of e-Government in action (13/2003) section 10 of the Act and the administrative act (434/2003) 18. (21.12.2012 read a/964), section 32 (27.6.2014/495) from the date of issue of the tax return, the notifier must give way to the tax period, the tax return electronically (electronic tax return). The adoption of the Declaration Customs may accept a paper form.
The rest of the taxable person as tax season-the notifier may provide income tax return on paper or by electronic means, by strengthening the duty.
The electronic tax declaration must be certified by a strong electronic identification and electronic signatures Act (619/2009) referred to in article 5 (2), or any other reasonable way. Every taxable person shall sign the paper form of the tax return.
Notwithstanding the provisions of paragraph 9(1) and (3), the Customs may impose, as an electronic tax declaration procedure is introduced, the exceptions to the use of the electronic tax declaration and of that procedure and which certificate or identification procedure using the electronic tax declaration may be made.
L:lla 495/2014 modified article 32 came into force on 1.7.2014. The previous wording: article 32 (21.12.2012 read a/964), the more detailed provisions of the adoption of the electronic tax declaration, the Customs shall specify the implementing arrangements for it, because the electronic tax declaration procedure is introduced, what products and who are liable to it concerns both of procedure and which certificate or identification procedure using the electronic tax declaration may be made.
the provision of article 33 Chapter 6 of the taxation of the tax assessment notice, the customs authority shall sign the tax return and the tax decision, on the basis of a report received from the rest of the excise duty to be performed without delay.
The tax decision tax shall be established according to product groups. Tax will be calculated on the basis of täysiltä from the services of the tax by filing a full unit more than go to the parts taken into consideration. Full unit over areas will nevertheless be taken into account, if the tax provides for individuals with taxable products imported or vastaanottamille.

Article 34 assessment of the tax if the tax has not been provided or is not oikaistunakaan cannot be the basis of taxation, tax shall estimate (estimated tax). In this case, specify the criteria for the assessment of the tax decision. An estimate of the tax may be delivered, if the inspection referred to in section 96 is detected a shortfall.

section 35 for the benefit of the adjustment revenue is due, if the excise tax bill as a result of an error or a mistake or a comparable as a result of the customs authority does not have the issue from one of the examined, is the taxable person it without causing missed in whole or in part without or a similar reason, the restored too, the Customs authorities shall, except in a case of a complaint concerning the decision would otherwise not pending or resolved, to correct its decision.
The adjustment will be made within one year following the calendar year to date, in which case the tax or tax return was or should have been.

section 36 of the will If the taxable person has failed to fulfil its obligations in whole or in part the lack of notification or, extremely or a false tax return or any other information or document, the excise duty has been in whole or in part, without imposing or it is returned to the taxable person, the customs authority shall lay down too much to run for this reason not to missed out on the excise tax (will tax).
Will the tax shall be submitted within three years after the beginning of the following calendar year, in which case the tax or tax return was or should have been.

37 section


The delivery of the tax Adjustment or adjustment, and the second will be delivered in a longer period, up to a maximum of the tax through the calendar year.

38 section to determine the taxable person Concerned has complied with the notification obligations of a taxable person, the tax authority and, as far as possible, be involved in the case. Mainly of the party, which is in a better position, is a statement to that effect.

section 39 of the decision, the justification for the tax decision must be justified, if it departs from the taxable person by the tax return or the decision relates to an assessment of tax, the tax revenue for the benefit of the adjustment, the second, a tax increase or an error in the payment, or otherwise in the decision derogates from the normal taxation. In the explanatory statement shall indicate which of the main facts of the case justify the decision has been taken and indicate the provisions applied.
The decision to leave the show if it is manifestly unnecessary.

section 40 of the Hearing if the taxable person by the tax upon delivery to the essentially departs from the income tax return, the taxable person must be given an opportunity to be heard.
Prior to the assessment of the tax, the tax revenue for the supply to the taxable person, or of the adjustment will have to be given an opportunity to be heard.

the notification of the decision article 41 Decision of receipt procedure may be served, in which case it shall be deemed information received on the seventh day after the date of the mail to be transported, subject to proof to the contrary. The decision may be served personally. In this case, the decision shall be deemed to be the date of adoption of the decision of the obtained information on the next business day.
The decision by electronic means on the notification or the request can be served electronically by indicating that the decision is available on the customs information system. In this case, the decision shall be deemed received on the next working day following the notification of the decision is available on the customs information system. (21.12.2012 read a/964)
The decision shall be communicated to the persons referred to in article 107 of the State trustee in such a way that the trustee will be reserved for the opportunity to get to know the decision and the documents on which it is based. (21.12.2012 read a/964)
In other respects, the service of the decision lays down the administrative procedures of the administrative law and the law on e-commerce activities of the authorities.

section 42 tax avoidance in the event that any condition or operation of such a legal form of the entity, which does not correspond to the actual character or purpose, excise duty is to proceed as if the case would be used in the correct format.

Article 43 the tax increase of excise duty may be increased by: 1) If a taxable person is without a valid reason given tax return or any other information or after the time limit laid down in the document, at least 50 euros and a maximum of 2 500 euros, and if a tax return, the rest of the information is given in response to the letter, or if there is a minor shortcoming in the not complied with the request to fix it, not more than 3 500 EUR;
2) in the case of taxable persons is without a valid reason given tax return or any other information or document incorrectly or materially vaillinaisena or if receiving without a valid reason, he has failed to fulfil its obligations in whole or in part, of the notification of up to 30%;
3) a taxable person who has intentionally or by serious negligence or inadequate, given the extremely of a false tax return, the rest of the data or document, or to the left, otherwise the notification responsibilities, and such a procedure is not liable to give rise to the imposition of a tax on the taxable person should have been able to stay, up to 50%.
If the procedure referred to in paragraph 1, taking into account the amount of benefits and the won the other relevant circumstances, is to be regarded as a gross, the tax may be increased to a minimum of 50 and a maximum of 100%.
If 1 or 2 as referred to in sub-section inaccuracy or omission is for part only of the products subject to excise duty, the tax increase is determined only that part of the corresponding excise duty.

44 section Error payment if the 43 § 1 of the procedure referred to in paragraph 1 to 3 of excise duties, which is ordered to be paid, or where the amount of the tax is minimal and does not tax increase not provided for in this Act or in the relevant or the Excise Tax Act, or any regulations made pursuant to the provisions of the regulation of the Council of State, based on the decision of the customs authority, or with any of these, or the obligation to indicate the meaning of that provision, or any other obligation is neglected, or if an excise tax refund is given incomplete or false information , an error may be ordered at least 50 euros and a maximum of EUR 15 000 or more.

section 45 the imposition of the levy of the tax increase and a tax increase and fee prescribing are taken into account in the procedure moitittavuus, frequency and other associated factors.
Prior to the imposition of a tax increase or an error in the payment, the person concerned must be given an opportunity to be heard. The decision to levy a tax increase or an error, however, can be done without consulting the concerned, if a tax increase or an error in the payment provided for on the basis that the income tax return or any other information or document has been given after the time limit laid down in the customs authority.
The tax increase or an error in the payment remains in force on the return of excise duty tax obligation due to the cessation of or in spite of, if the reasons for which the penalty is imposed, are still there.
Chapter 7 the payment of Tax and the tax collection section of the payment of the tax at the time of 46 tax period-the period to be carried out by the notifier in the tax payable excise tax not later than the day of the calendar month following that in which the tax through 27. If a due date is a public holiday or working on Saturday, the tax shall be paid on the first working day following that of its publication.
By a taxable person other than a tax period-the Notifier is required to pay the tax within 10 working days after the products have been received or the matters for which it is the duty of the tax otherwise was born this day. Working days are not considered everyday except Saturdays. Under section 12, in the cases referred to in paragraph 3 of the execution of the tax obligation is incurred as soon as the products are unlawfully received, or were introduced into the country, or the irregularity is found.
If the taxpayer has not received any tax decision before expiry of the period referred to in this article, the excise duty shall be carried out in accordance with the taxpayer's tax return or accounting.

47 section (21.12.2012 read a/964), the tax collection Act in accordance with it, Unless otherwise provided for in the excise duty collection, recovery, restore, shall apply to the liability of the tax and the tax collection Act (619/2005) or provided for in social insurance legislation, in accordance with it, the ability to act as an authority for the purposes of tax collection work.

Article 47 (a) (27.6.2014/495) a set-off Customs cannot check in this or any other amount under the Act on excise duty return period without paying the customs, tax or a request for asylum lodged in the rest of the Bill, as well as its ability to impose sanctions and the suspension of the interest on arrears for payment purposes. The receipt may be submitted in lieu of a past due debt, from which the recipient is a taxable person, or by the part of the refund or otherwise responsible for the.
The Customs shall notify the taxable person, or otherwise for the callback to the person responsible for the debt. The Declaration shall be accompanied by proof of receipt of the appeal.
L:lla 495/2014 added 47 (a) in the section came into force on 1.7.2014.

section 47 (b) (27.6.2014/495) barriers to the Receipt a receipt is not provided: 1) in lieu of the expired debt;
2. in lieu of all or part of a debt), the implementation of which has been suspended or banned.
A set-off is not used: 1) by mistake too many operations performed on the duty, tax or fee;
2) refund of the funds corresponding to the Division, which as a percentage of the taxable person has been carried out in the bankruptcy-the nest.
The return of the bankruptcy of the beneficiary and refund garnishment does not prevent the submission of a receipt. Customs must be notified without delay to the bailiff of the claim to be recovered in the callback to the bailiff.
L:lla 495/2014 section 47 (b) entered into force on 1.7.2014 added.

section 47 c (27.6.2014/495) a set-off day duty receipt date is the date on which the return decision is taken. The return rate as well as the penalties for delay shall be calculated to the date of set-off.
L:lla 495/2014 added section 47 (c) entered into force on 1.7.2014.

47 (d) of section (27.6.2014/495) to the set-off method If the recipient has a number of claims which are due to the duty drawback and refund to all claims for payment purposes, in lieu of the return is used in the Customs Act, in the sequence provided for in section 30 (a).
If a set-off of claims for the refund of the duty is not used, it can be used in any way other past due and the return of the outstanding payments of taxes, by bodies governed by public law, as well as the State of their finance sanctions and the suspension of an interest for payment purposes, if the relevant authority, prior to the payment of the refund, asking for a callback from the deciding authority. Similarly, the kuittauskelpoinen return of the taxable person from another authority may, upon request, use of the duty. Applicable in that case, what are the 47 (a) – 47 (c).
If the amount of the reversal is used in lieu of the authorities of the foreign State, can be reset to use assistance in customs matters, pursuant to an agreement in Finland the duty or tax to be recovered to be foreign.
L:lla 495/section 47 (d) came into force in 2014, added 1.7.2014.


Article 47 (e) (27.6.2014/495) more detailed rules, the provisions of the customs can give more specific callback provides the procedure to be followed.
L:lla 495/2014 added 47 (e) section came into force on 1.7.2014.

section 48 Tax increase and delay interest rate If the taxable person after the date of payment as provided for in the tax without the possibility to defer the payments, he must, on their own initiative, to be paid at the same time, an increase in the tax. If the tax increase is not paid on its own initiative, the customs authority of a tax increase. Maksuunpannulle wire transfer for your outstanding tax preparation tax decision maksamattomalle shall be carried out in the delay.
The tax increase and delay the increase in the tax rate shall be calculated in such a way as to highlight and delay (1556/1995). Will tax and revenue increase in the imposition of the tax for the benefit of the adjustment in the context of the tax increase and delay of Justice, shall apply to the use of the law on section 3 (1) and (2).

49 section Recovery rate If the tax adjustment or the excise duty will be refunded as a result of the complaint, the recovery amount will be paid interest. Interest shall be calculated in accordance with the annual interest rate, which is the interest rate on the six-month period preceding each calendar year of the Act (633/1982), paragraph 12, the reference rate minus 2%, but not less then 0.5%. Interest shall be calculated from the date of payment of the tax. Interest will not be paid for the quantity of 100 euros to a smaller range. Interest rate shall apply to the provisions relating to excise duties, unless otherwise provided for in this Act or any other law to the contrary.

section 50 of the Smallest laptop and returned to the excise tax if the total is less than 10 euros, leaving the collection of excise duty.
The minimum excise duty return is 10 euros.
When the tax is levied or returned to section 3 in the case referred to in paragraph 1, to the laptop and the return of the minimum excise duty shall apply to the laptop or from duty.
Chapter 8, section 51 of the products moving under a duty suspension arrangement moved under a duty suspension arrangement to transfer the harmonised products subject to excise duty under a duty suspension arrangement within the territory of the Union, or, in the case of products will be transferred to a third country or a third territory: 1) from a tax warehouse to another tax warehouse, a data subject to the recipient, the recipient of the data subject or of the place of temporary export;
2) duty free warehouse referred to in subparagraph (1) of section 18 of the addressee, in so far as the products are dispatched from another Member State;
3) from the designated point of import to a destination as referred to in paragraph 1 or 2, or to the consignee, provided that the said products to send a registered author.
Non-harmonised products subject to excise duty can be moved under a duty suspension arrangement: 1) in Finland from a tax warehouse to another tax warehouse or the export location or to another Member State;
2) from another Member State or from the designated point of import to a tax warehouse in Finland or to a registered recipient.

Article 52 a registered consignee Registered recipient receives the course receive products subject to excise duty from another Member State or in Finland, the import from a duty suspension arrangement. A registered consignee may neither hold nor dispatch products subject to excise duty and on the suspension system.

Article 53 Provisionally registered by the recipient the recipient is Temporarily registered in the course receive at a specific point in time within a certain amount of products subject to excise duty from another Member State or in Finland, the import from a duty suspension arrangement. Temporary registered consignee may neither hold nor dispatch products subject to excise duty and on the suspension system.
The customs authority shall grant you the right to be established on a temporary basis as a registered recipient, if the person is before the posting of products subject to excise duty made the notification to be sent to the customs authority and given a security products of them from excise duty.

54 section Direct disposal authorized warehousekeeper or a registered consignee to take delivery of products subject to excise duty suspension arrangement other than the consignee at the destination of the data subject in response to non-taxable or, if the products have been dispatched to another Member State or in another Member State or in a duty-free warehouse in Finland, from the designated point of import.
The registered recipient of the authorized warehousekeeper of dispatch and shall notify the customs authority before the start of activity as referred to in sub-section 1. The customs authority may restrict or prohibit the use of direct supply of prudential reasons.
The authorised warehousekeeper or the registered consignee is obliged to give directly to the disposal of products as referred to in sub-section 1 of section 64-report.

55 section Guarantee transfers of products subject to excise duty, the authorized warehousekeeper of dispatch and the registered consignor is to inform the Office of guarantee for carrying out the rates of excise duties on products subject to excise duty moving under a duty suspension arrangement. The guarantee shall be valid throughout the Union.
Customs to strengthen the security of the authorized warehousekeeper of dispatch and, in the context of the granting of the authorization of the registered sender. (27.6.2014/495)
L:lla 495/2014 modified 2 entered into force 1.7.2014. The previous wording: the customs authority shall guarantee the amount of the authorized warehousekeeper of dispatch and, in the context of the granting of the authorization of the registered sender.
Regulation of the Council of State of the security referred to in paragraph 1 may be to provide for the waiver to the transfers of energy products under a duty suspension arrangement in return with another Member State. (27.6.2014/495)
L:lla 495/2014 added (3) entered into force on 1.7.2014.

Article 56 commencement of the transfer, the transfer of products subject to excise duty under duty suspension arrangement starts with 51 of the circumstances referred to in paragraphs 1 and 2, when products subject to excise duty are removed from a tax warehouse of dispatch, and article 51, paragraph 1, sub-paragraph in the circumstances referred to in paragraph 3, at the time, when they are released for free circulation in accordance with article 79 of the customs code.

the end of article 57 of the transfer of products subject to excise duty move under a duty suspension arrangement shall end when the consignee has received the products subject to excise duty or at the time when the goods have left the territory of the Union.

section 58 to send the products under the supervision of the computerised system and transfers of Harmonised excise products is to use the computerised system. The transfer of these products is deemed to take place under a duty suspension arrangement only if it takes place, in accordance with paragraph 2 and 3 of the electronic administrative document drawn up. The use of an electronic administrative document does not, however, be required if the products are transferred under the simplified procedure provided for in article 66, or Council Regulation (EC) No 2200/96 are complied with 479/2008 laying down detailed rules for the application of the vineyard register, compulsory declarations related to the monitoring of the market and the collection of data concerning the documents accompanying the transport of the products, as well as in the wine sector, in respect of records laid down by Commission Regulation (EC) No 1782/2003 436/2009. In this case, the recipient is notified, as required by the said regulation of the wine deliveries received by Customs or by reference to this document. (27.6.2014/495)
L:lla 495/2014 amended the Act entered into force on 1.7.2014. The previous wording includes: transfers of Harmonised excise products is to use the computerised system. The transfer of these products is deemed to take place under a duty suspension arrangement only if it takes place, in accordance with paragraph 2 and 3 of the electronic administrative document drawn up. The use of an electronic administrative document does not, however, be required if the products are transferred under the simplified procedure provided for in article 66.
Where products subject to excise duty suspension arrangement, will be sent to the authorized warehousekeeper and registered sender of the draft electronic administrative document shall be submitted to the Customs authorities of the computerised system.
The Customs authorities shall carry out the information in the draft electronic administrative document by electronic means. If the information is not correct, the Customs authorities shall inform the sender accordingly without delay. If the information is correct, the Customs authorities shall provide the unique administrative reference for electronic administrative document code and communicate it to the sender.
The customs authority shall forward the electronic administrative document without delay to the competent authorities of the Member State, if the place of business in another Member State, or directly to the recipient, if the recipient is in Finland.
If the export of products subject to excise duty are moved from Finland to the place and the export declaration given in Finland, the customs authority shall supply the electronic administrative document without delay to the export to the competent authorities of the Member State. If the export notification shall be provided for in Finland, the customs authority shall maintain the electronic administrative document waiting to export the report.

The customs authority, arrived at the electronic administrative document shall be forwarded to the addressee only if this is an authorized warehousekeeper, the registered consignee or a temporary registered consignee.

According to article 59 of the products shall be accompanied by a document, the authorized warehousekeeper of dispatch and the sender of the data subject shall be included with the next person of products subject to excise duty a hard copy of the electronic administrative document or any other commercial document which prominently mentions the unique administrative reference code. This document must be able to present, on request, to the competent authorities for a period of the transfer of the entire suspension system.

Article 60 of the Withdrawal By may cancel the electronic administrative document as long as the transfer has not been started in accordance with section 56.

You can change the destination of the article 61 From a duty suspension arrangement during the change of the destination of the transfer using the computerised system, as well as a new destination, you must be a registered consignee tax warehouse, a temporary registered consignee, the place, or, where appropriate, the situations referred to in article 54 of the direct transfer.

62 section Energy products from an authorized warehousekeeper or a registered author can send a harmonised energy products subject to excise duty suspension arrangement by sea or inland waterway to a recipient who is not well known at the time when the author gives 58 of the draft electronic administrative document referred to in the.
The consignor shall submit to the Customs authorities with respect to the computerised system, using the recipient information as soon as they are known, and at the latest at the end of the migration.

section 63 to share the sender receives the shipment under a duty suspension arrangement to share the energy transfer of the harmonised excise products into two or more movements provided that: 1) the total number of products subject to excise duty does not change;
2) sharing is carried out in a manner which jeopardises Finland or other such proceedings in the territory of a Member State; and to the customs authority or the rest of the 3), the competent authorities of a Member State shall be informed of the place, where the transfer is to be distributed.
The consignor shall notify the customs authority before the start of activity as referred to in sub-section 1.

section 64 of the registered recipient of the authorized warehousekeeper of dispatch, to receive and temporarily registered consignee shall without delay, and not later than five working days after the date of the end of the transfer, be made of the date of receipt of the products of the system using the report (the report). You can, for a justifiable reason, the customs authority to extend the deadline for the receipt of the report if the recipient requests it.
The Customs authorities shall carry out the data in electronic form, electronic. If the information is not correct, the Customs authorities shall inform the recipient without delay. If this information is correct, the customs authority shall report on the registration and send a report to recipient Receive in the Member State of departure to the competent authorities.
The customs authority shall deliver a receipt report to the sender. If the shipment and the place of destination are located in Finland, a report will be sent directly to the sender of the receipt.
If the recipient is the one of the section 18 of the persons referred to in paragraph 1, or of the communities, the recipient shall, within 30 days of the end of the forward to the transfer of the customs authority referred to in subsection 4 of section 18 of the tax exemption certificate and a copy of the commercial document, which shows the quality of the products and the quantity received. The customs authority shall send the documents to the Member State of dispatch without delay to the competent authorities for the further strengthening of the sender of the transfer.

section 65 of the export report where the export declaration has been issued in Finland, the customs authority shall draw up a report on the basis of the confirmation of export, which is given to the regulation implementing the Community customs code, as referred to in article 793 Customs Office of exit or the place of business where the formalities were completed, when the products were transferred to a third party. Confirmation must certify that the products subject to excise duty have left the territory of the Union.
The Customs authorities shall carry out the verification referred to in subparagraph (1) the data in electronic form. Once the data has been checked, the customs authority of the Member State of departure shall send a report of export to the competent authorities.
The customs authority shall transmit the report to the sender received export.

66 section, the simplified procedure if the products are transferred between tax warehouses under a duty suspension arrangement, an authorized warehousekeeper can make electronic administrative document rather than the document that contains the following information: 1. the quantities of the products and their transfer to verolajeittain);
2 the name of the sender and the recipient, the address) and the number of the excise duty;
3. date of dispatch of the products and the delivery address);
4) the number of the Member State of origin and the host inventory of excise duty; as well as 5), that a broadcast can be identified the consignor and the consignee.
That document shall be drawn up in two copies, one of which must be kept in the records of the sender. The second document must be accompanied by the transport of products and maintain the accounts of the recipient. The recipient shall, without delay, be notified to the consignor, if the received goods are different from the document.

section 67 of the computerised system replacement system where the computerised system is not available, an authorized warehousekeeper or a registered author can initiate the transfer of products subject to excise duty under duty suspension arrangement, subject to the following conditions: 1) the products are accompanied by a paper document containing the same information as the draft electronic administrative document; and 2) authorized warehousekeeper or a registered consignor shall inform the competent authorities, before the shipment starts and shall report the reason, due to which the computerised system is not available, if it is due to the sender.
The authorized warehousekeeper or the registered consignor is to inform the draft electronic administrative document in accordance with section 58, where the computerised system is available again.
As soon as the information contained in the electronic administrative document have been adopted under the third paragraph of article 58, of the electronic administrative document will replace the paper document. After this, apply under section 58 of the Competition Act, as well as 4 and 5, sections 64 and 65 shall apply mutatis mutandis.
As long as the information contained in the electronic administrative document have not been accepted, the transfer is deemed to take place under a duty suspension arrangement referred to in subparagraph (1), drawn up in accordance with the document on paper.
The authorized warehousekeeper or the registered consignor shall keep a copy of the document referred to in subsection paper on its books.
Where the computerised system is unavailable in the Member State of destination referred to in section 61 or 62 of the energy products referred to in article sharing information on other means of communication. The consignor shall inform the competent authorities of the Member State before the destination of the changing or the transmission is shared.

68 section-report and export the report to replace the documents if the report cannot be the end of the migration, the give within the prescribed period in accordance with section 64, as the Member State of destination is not available in a computerised system, or a computerized system has not been in use in the Member State of dispatch and the electronic administrative document have not yet replaced the paper document, the recipient shall except in duly justified cases, the Customs authorities of the paper given to the document, which is the same information as the electronic and certifying that the transfer has finished.
The customs authority shall send a copy of the document of origin referred to in paragraph 1, the competent authorities of the Member State and to maintain a copy of the recipient's available, received not only if the recipient is able to provide a receipt report through the computerised system soon, or in the case of a duly justified case.
When a computerised system is once again available in the Member State of destination or, where article 67 (3) of the completion of the procedures referred to in, the consignee shall be given in accordance with article 64-report.
If the export referred to in article 65 report not be made at the end of the migration, as in the Member State of export is not available in a computerised system, or the electronic administrative document have not been replaced by a paper document, the competent authorities of the Member State of export will send output to the competent authorities of the Member State on paper document, containing the same information as the export report, certifying that the migration is complete, except where the exported report can be delivered through the urgent need of the computerised system or, in the case of a duly justified case.
The competent authorities of the Member State of departure shall send a copy of the paper mentioned in paragraph 4, the sender of the document, or they should have access to.

When a computerised system is once again available in the Member State of export or when the electronic administrative document have been replaced by a paper document, the competent authorities of the Member State of export will send the report to export.

69 section Alternative evidence notwithstanding the provisions of article 68,-report, or export the report is evidence that transfer of products subject to excise duty is terminated in accordance with section 57.
If the receipt or export report is not other than section 68, for the reasons given, the evidence of the end of the transfer may be appropriate as an alternative to evidence-based, the competent authorities of the Member State by the confirmation, products subject to excise duty have reached the destination indicated on them. In the case of products exported outside the Union, the evidence may be presented in the Member State in which the Customs Office of exit is situated, the exit of confirmation issued by the competent authorities of the territory of the Union.
Proper proof is a document issued by the recipient, which is the same data as the report or export the report to the front desk. When the competent authorities of the Member State of departure have accepted the relevant evidence of the computerised system.

more detailed provisions on the introduction of the computerised system and 70 of the decree and the use of the provisions of the customs of the use of the computerised system to provide more accurate, the content of the electronic administrative document information, as well as what certificate or identification procedure using the electronic administrative document may be issued. (21.12.2012 read a/964)
Verottomissa transfers of goods subject to excise duty temporarily to the structure and content of electronic messages to be used are laid down in Council Directive 2008/118/EC implementation of the goods subject to excise duty tax with respect to the procedures for the transfer of computerised laid down by Commission Regulation (EC) No 1782/2003 684/2009.

the transfer of some of the products in the section 71 without a computerised system Other than the transfer of the harmonised excise products is not used in the computerised system and does not apply to the 53, 58-65, 67, 68 and 70. If these products are moved under a duty suspension arrangement between tax warehouses located on Finnish territory, the simplified procedure provided for in article 66.
If the non-harmonised products subject to excise duty are imported from outside the Union, or inland waterway, the authorized warehousekeeper or the registered consignee shall be marked on the customs documents of release for free circulation, the number of the tax warehouse, to which the products are moved to the import, and the reference number of the lot, as well as a significant number of records after the receipt of a Customs Declaration and import the reference number of the lot.
Chapter 9 in another Member State taxed products, section 72 (27.6.2014/495) an individual sending the excise duty is not levied in another Member State in appopriate cases, products of an individual purchases for their own use and in fact carry with them.
In assessing whether an individual carries the products to Finland by the look of the future for his own use, or for commercial or any other business purpose, account shall be taken of the commercial status of the holder of the products and his reasons for holding them, the location of the products in the place and mode of transport used, any document relating to the products, the nature of the products, as well as those that should be compared to the number of products, and other relevant factors.
When you run the assessment referred to in paragraph 2, the amount of the products shall be deemed to indicate that the products come from commercial purpose, unless the individual is not probable, that the products come from her for his own use, if he brings with him more than 20:1) litres of intermediate products;
2) 90 litres of wine, of which a maximum of 60 litres of sparkling wine;
3) 110 litres of beer;
4) 10 litres of spirits.
If an individual purchases products otherwise than within the meaning of paragraph 1, he is liable to pay the amount of the tax, the basis of the products and provides the relevant to the Excise Tax Act. In addition, the individual must comply with the commercial purpose of the goods to be delivered in the field of taxation and the control of the provisions of this Act.
Notwithstanding the provisions of this section, an individual who brings to Finland from another Member State of motor fuel for their own use, shall be carried out at the fuel liquid fuel excise duty Act (1472/1994) the excise and referred to in the security fee, if the question is: 1) motor fuel, which will be imported in any manner other than in the ordinary course of motor vehicle fuel in the tank;
2) the motor fuel is imported making the container more than 10 liters of motor vehicle; or to heat the liquid fuel 3), which are imported into the other way as a professional in the course of using the tank in your car.
In the circumstances referred to in paragraph 5 above, the individual must inform the taxable fuel to customs upon arrival in Finland.
L:lla 495/2014 the entry into force of the amended section 72 came to 1.7.2014. The previous wording: article 72 Individuals sending in another Member State, the excise duty is collected in appopriate cases, products that an individual acquires for their own use and in fact carry with them.
If an individual purchases products otherwise than within the meaning of paragraph 1, he is liable to pay the amount of the tax, the basis of the products and provides the relevant to the Excise Tax Act. In addition, the individual must comply with the commercial purpose of the goods to be delivered in the field of taxation and the control of the provisions of this Act.
In assessing whether an individual carries the products to Finland by the look of the future for his own use, or for commercial or any other business purpose, account shall be taken of the commercial status of the holder of the products and his reasons for holding them, the location of the products in the place and mode of transport used, any document relating to the products, the nature of the products, as well as those that should be compared to the number of products, and other relevant factors.
Notwithstanding the provisions of this section, an individual who brings to Finland from another Member State of motor fuel for their own use, shall be carried out at the fuel liquid fuel excise duty Act (1472/1994) the excise and referred to in the security fee, if the question is: 1) motor fuel, which will be imported in any manner other than in the ordinary course of motor vehicle fuel in the tank;
2) the motor fuel is imported making the container more than 10 liters of motor vehicle; or to heat the liquid fuel 3), which are imported into the other way as a professional in the course of using the tank in your car.
In the circumstances referred to in paragraph 4 above, an individual must on arrival in Finland shall notify the taxable fuel customs authority.

73 section Gift shipments, for his own use-tax-Individuals may be received by another person in another Member State, free of charge, tobacco products and alcoholic beverages up to the following amounts: 1) tobacco products: (a) the 300 pieces) cigarettes;
(b)) cigarillos; 150 pieces; yksittäispaino no more than three grams;
(c)) cigars 75 pieces; or (d)) smoking tobacco 400 grams;
2) alcoholic beverages: a) a spirit drink with an alcohol or alcohol content exceeding 22% vol, 1 litre;
(b)) a spirit drink with alcohol or alcoholic strength by volume not exceeding 22% vol, 3 litres;
(c)) non-fizzy wine 5 litres; and (d)) 15 litres of beer.
Who receive tobacco products or alcoholic beverages in more than 1 paragraph verottomaksi, shall be obliged to carry out for the amount of the tax, and excise duty provided for in the relevant law.

74 section, other than an individual procurement If an individual within the meaning of section 72 or etämyynnillä to acquire from another Member State for its own use of products subject to excise duty and the other a private individual or a professional trader to carry products to Finland, acquired by a private individual is a taxable person. The transport of the products as well as products in Finland participated in the holding are also responsible for the tax on the importation of products from its own verostaan.
The excise duty shall be carried out in accordance with the provisions in force on the date when the products are delivered or the products referred to in the donation are held in Finland.
Of an individual referred to in paragraph 1, shall, before the start of the transfer of the customs authority from another Member State into Finland to be sent to the harmonised excise products, as well as guarantee the execution of duty.

Article 75 the possession for commercial purposes, where products already released for consumption in another Member State, products subject to excise duty are held for commercial purposes in Finland for their extradition or here, they shall be liable to excise duty in Finland, without prejudice to the application of the provisions relating to distance selling.

The taxable person is the delivery or holding the products the products referred to in the disposal or which products are in Finland.
The excise duty shall be carried out in accordance with the provisions in force on the date when the products are delivered or the products referred to in the donation are held in Finland.
If you have already been released for consumption in one Member State products subject to excise duty are moved to the Union for commercial purposes and for the transfer are complied with the procedures laid down in article 78, the goods are not considered to be held for this purpose before they arrive in the Member State of destination.

76 section Holding water-or air-to-ship between Finland and of another Member State, the SS mayumba during a water-or air-to-ship products subject to excise duty that are not available for sale when the vessel is in the area, are not considered to be held for commercial purposes in Finland.

77 section Tax-free fuel Tax is a professional transport fuel, which is an expert from another Member State of the incoming in the ordinary course of the fuel tank of a motor vehicle, or a vehicle cooling system, or the rest of the system in the ordinary course of the fuel in the tank if the fuel is intended for the personal use of the vehicle or of the vehicle cooling system or any other system.

section 78 Procedure for commercial shipments, which sends the products under section 75, in the cases referred to in the Finnish and the other Member States or in Finland, so that the products are transported via the territory of another Member State, must be provided with the products within the community, in the Member State of consumption supplied to mobile for a simplified accompanying document for products subject to excise duty laid down in Commission Regulation (EEC) No 2377/90 3649/92, the accompanying document referred to in (simplified accompanying document), which includes 58 of the core document referred to in the information.
Every taxable person shall notify the customs authority prior to the commencement of the transfer notice is sent from another Member State Finland products and guarantee the execution of duty.
What is 1 and (2) shall not apply to the transfer of non-harmonised products subject to excise duty between Finland and of another Member State.
State referred to in subparagraph (1) of the Council regulation can be adjusted from the replacement of the procedure to be followed in the accompanying document of transfer, where products already released for consumption on a regular basis between Finland and of another Member State. Is subject to the condition that another Member State is on a reciprocal basis for the application of the simplified procedure provided for or similar.

79 section distance selling of products to Finland, the excise duty shall be due etämyynnillä.
Etämyyjä is a taxable person. If etämyyjällä is a tax representative, he is etämyyjän instead of a taxable person. Etämyyjä is responsible for the excise tax as a tax representative carried out his own verostaan.
Excise duty will arise, when products subject to excise duty are released in Finland. The excise duty shall be carried out in accordance with the provisions in force on the date, the date on which the product will be handed over in Finland.

section 80 of the procedure in the case of distance sales in Finland, veroedustajaa Etämyyjän, which does not, shall make a declaration to the Customs authorities before the sending of products subject to excise duty from another Member State to Finland, as well as guarantee the execution of duty.
What the first paragraph shall not apply to the transfer of non-harmonised products subject to excise duty from another Member State.

the destruction of the products supplied under section 81 for consumption during transport, excise duty will not be payable in Finland, where products subject to excise duty and released for consumption will be destroyed completely, or they will be lost forever during their transport to Finland from another Member State. The nature of the destruction or loss of the products shall be attributed to the cause, such as expiration, evaporation, or with any of these to compare the characteristics of the product for a reason, in the case of force majeure or unforeseen event, such as a fire, breakage, or equivalent, as a result of the transaction, or on the basis of the authorisation of the competent authority. Products shall be considered as fully backspacing or lost, if it is not possible to use the products subject to excise duty.
Where products subject to excise duty are destroyed completely, or they will be lost forever in Finland or the destruction of the products, this is detected in Finland, or the loss of it is required to prove to the satisfaction of the Customs authorities. If the products are destroyed, or they will be lost or it is observed in a Member State, it is required to prove this to the satisfaction of the competent authorities of the Member State.
The security is given under section 28, section 78 (2), or under section 80 (1), is to be released.

section 82 Illegal procedure, the excise duty shall be due in Finland from another Member State in appopriate cases of products which under section 75 or section 79 during the transfer referred to in paragraph 1 has been made of irregularities in Finland.
The excise duty shall be due, if the irregularity is observed in Finland, but it is not possible to determine where the irregularity has taken place. If, however, within three years from the date on which the products subject to excise duty and released for consumption is obtained, you can determine in which Member State the irregularity actually occurred, the excise duty shall be due in the Member State.
The excise duty shall be due in, which gave the security for payment of the tax under section 28, 78 to 80, subsection 2, or in accordance with the first subparagraph of article, and who took part in the irregularity.
The situation of non-compliance, for the purposes of this article, when section 75 or section 79 as referred to in sub-section 1, the transfer of products subject to excise duty has not been applied to the procedure referred to in article 78 and when the transfer of the products concerned or in accordance with the provisions of the part is not finished.

Article 83 repayment or remission of excise duty If such products, the excise duty has been carried out in Finland, which has been used or supplied for the purpose, for the verottomaksi products käyttäneellä or luovuttaneella complete tax has the right to qualify in the recovery, unless otherwise provided for in this Act or in the relevant law of the remission of excise duty provided for in the implementation of the other is not. The return is subject to the condition that the applicant reliable indicating products shipped to the price, or to have been used for that purpose.
If any of the products, the excise duty has been carried out in Finland, which are held for commercial purposes in another Member State with a view to extradition or for the use of the application, the products who submits the completed tax have the right to return. The return is subject to the condition that the products are in transit to another Member State has complied with the procedure laid down in article 78 and the applicant reliable indicating that the product is properly carried out in another Member State, the excise duty.
If any of the products, the excise duty has been carried out in Finland, sold etämyynnillä of Finland in another Member State, products myyneellä has the right to qualify an excise duty carried out in Finland in return. The return is subject to the condition that the etämyyjä or his or her representative has followed, prior to sending the products registered and given a security in the Member State of destination of the products, as well as paid the excise duty of the Member State for payment of the tax.
In Finland, the appopriate products completed the application of excise duty is to be restored, if the products are in the situation referred to in article 82 of the tax in the Member State where the irregularity occurred or was detected. In this case, also 28, subsection 2, section 78 (2), or under section 80 of the security shall be released.
If 1 – in the cases referred to in paragraph 4 of the product in accordance with the tax in Finland is not entirely complete, without the tax will be canceled. The customs authority with which the application for repayment or remission shall be requested within three years of the end of the calendar year in which the product is prescribed.
If this Act or in the relevant excise duty provided for in the law of the right to deduct the full amount of the deduction could not be used for the submission within the prescribed period, the taxable person shall be entitled to request to get the complete tax return without detracting from the left overs. The application for refund of Customs Office within three years of the end of the calendar year in which the right of deduction in the making was born. (27.6.2014/495)
L:lla 495/2014 added 6 article entered into force 1.7.2014.
Chapter 10, section 84 of the Union from outside the exemption from value added tax on products imported from outside the European Union Finland Individual sending the passenger will be allowed to import products subject to excise duty does not exceed the quantity laid down below are carried away in the personal luggage, without tax. Remission of tax shall be subject to the import.
Imports shall not be regarded as in the nature of trade if it is: 1) the imports are of an occasional nature;
2) is included in the personal or family use of the passenger, or alone as a gift; and 3) the nature and quantity of the goods are such that they cannot be considered as imported for commercial purposes.

Personal luggage shall be regarded as the luggage which a traveller is able to present to the Customs authorities upon arrival in Finland. Also be considered as personal luggage which the passenger will not be able to submit to the customs authority at a later date if you produce a declaration that the company was in charge of the passenger at the time of the departure from registering these products involved in conveying him.
Other than the 85-87 of the customs duties applicable to imports of products subject to excise duty referred to in addition to the value added tax Act (1501/1993), article 95 (d).
Products, which shall be addressed to get aid, provided in another Member State, are, however, tax exempt as provided for in article 72.

the quantities of duty-free tobacco products in the import section 85 without tax pursuant to section 84 of the maximum number of tobacco products to be imported: 1) 200 cigarettes;
2) 100 cigarillos; a unit weight of not more than three grams;
3) 50 cigars; or 4) 250 grams of smoking tobacco.
Without tax allowed to bring more than one type of tobacco product referred to in subparagraph (1), if the levels are the percentages of a subsidy of a maximum of 100%.
Children under 18 years of age are not allowed in the tobacco products tax free.
The fact that upon entering the tobacco products from outside the European Union will bring with it more than this law, is obliged to register for VAT, the amount of tax on the basis provided for in the Act on tobacco and (1470/1994).

the quantities of spirituous beverages and duty-free import of section 86 passenger under article 84 to 4 liters of diesel for still wine and 16 litres of beer.
In addition, the passenger may be imported without tax: 1) liter of alcohol or alcoholic drinks with an alcohol content of more than 22% vol.; or 2) 2 litres of alcohol or alcoholic drinks with an alcohol content not exceeding 22% vol.
Tax may be introduced, as well as those referred to in paragraph 2, subsection 2, paragraph 1, provided that the levels are the percentages of a subsidy of a maximum of 100%.

section 87 tax-and duty-free fuel allowed under article 84, in addition to the fuel tank of a motor vehicle in the ordinary course of the fuel in the case of a motor vehicle and for each of the up to 10-litre capacity, in the case of such a vehicle, the fuel contained in a portable container.
The fact that upon arrival from outside the European Union will bring with it the fuel more than 1 paragraph verottomaksi, shall be obliged to carry out in respect of which the time limit on the amount of the tax, the basis and provides for the exemption from excise duty on liquid fuels Act.

88 section Gift shipments from outside the European Union in Finland by private persons to other private individuals from low-value, non-commercial broadcasting, cigarettes, cigarillos, cigars, smoking tobacco, alcohol and alcoholic beverages, with the exception of, are tax exempt under the same conditions and restrictions as to what these products, unless otherwise provided for in this Act.

89 section Tax on the sale of products in the water, or on board the aircraft or in the Airport Tax are the products that are sold in the luggage to a professional in the international transport, aircraft traveling outside of a Union during the voyage, the passengers will be able to leave the ship.
Tax exempt are products, which are sold at the airport, this hotel offers a duty-free goods at the shop traveling luggage outside the Union as well. For the purposes of section 6 of the tax-free shop's inventory of tax referred to in paragraph 5.

Article 90 of the staff outside the country or sending the Finland and the Union between the professional staff of the vehicle may be imported without tax tuomisinaan the goods under the same conditions and restrictions as to what the value added tax act 95 (e).

Article 91 tax exempt fuel professional traffic inbound motor vehicles and special containers from outside the Union, the fuel is tax-free under the same conditions and restrictions as to what these products, unless otherwise provided for in this Act.
Chapter 11, section 92 of the authorized warehousekeeper of dispatch of the accounting obligation of accountability, the authorized warehousekeeper of dispatch shall keep records for excise purposes, which is to find out the warehouse, stored, processed, for your own use, of, received or lost, as well as fully destroyed and sent to the warehouse, the quantities of products supplied for consumption, the quantities of products, as well as other direct donation received by the imposition of excise duty and the information necessary for the supervision of taxation. Tax-free accounts must be kept for the warehouse in Finland.
The tax warehouse is to know where they originated on a regular basis. The supporting documents shall be retained as part of the inventory to the tasks of the tax warehouse.
In Finland, the authorized warehousekeeper of dispatch must be kept in chronological order the suspension followed the received products, documents that are not submitted to the computerised system. They shall, on request, provide to the customs authority.

93 section by a taxable person, etämyyjän and the registered sender accountability other than the taxable person referred to in article 92, as well as the etämyynnillä from Finland to sell the products subject to excise duty in another Member State, must maintain records, from which it received, held, transferred and the quantity of products sold, as well as the imposition of excise duty and other information necessary for the supervision of taxation.
The recipient of the data subject and the data subject to the recipient must be kept temporarily in Finland in chronological order the products followed the suspension received the documents, which have not been delivered to the computerised system. They shall, on request, provide to the customs authority.
The registered consignor shall maintain records which identify the quantities of the products sent to the temporary verottomuusjärjestelmässä as well as the imposition of excise duty and other information necessary for the supervision of taxation.

94 other accountability What provides in article 92 and 93, applies, mutatis mutandis, to the keeper of the warehouse of the taxable person or a representative of the branch in Finland.
A person who has acquired the products subject to excise duty and tax free in the Act or the Excise Tax Act for the purpose of verottomaksi, is to be considered for excise purposes records of the quantities of products purchased, to find out the tax and the use of products in inventory.

Article selväkielisyys 95 accounting records and the retention period for the above, paragraph 92 to 94 of the accounting data must be done in plaintext in written form or koneelliselle media, from which it is clear text can be changed transcribed or, in General, to the current format.
The above material as referred to in sub-section 1 shall be kept for a period of four calendar years. If the data is both in plaintext in written form that for forced the media, it must be maintained in both formats of the time limits laid down.
Chapter 12, section 96 of the inspection, to disclose information and the seizure of Control by the customs authority may make on-the-spot checks of this Act or the excise tax for the purpose of checking compliance with the provisions of the Act. The inspection may be present also the representatives of the other authority. The audit is to be followed, mutatis mutandis, to the administrative law provides in article 39.
A taxable person must, on request, be presented to the relevant customs authority, for inspection purposes, the accounting data in the accounting system and its creations, connections to other systems, internal control systems, data, and other information necessary for tax purposes in the format requested. If you examine the data is retained for forced on a carrier, a taxable person must, on request, be data written to generally use clear text to a shape or format. Every taxable person shall also submit to the storehouse and the other, in so far as they are not covered by the scope of peace, as well as to provide the necessary facilities and equipment to conduct inspections and otherwise assist in the inspection.
Person in charge of the inspection has the right to export a copy of the material to be checked, or in the possession of the taxable person made elsewhere out of the examination, if it is possible without causing undue harm to the taxable person. The data is to be returned as soon as it is no longer needed for the purpose of the inspection.
What the above in this section provides for the taxpayer, applies, mutatis mutandis, to the representative of the taxable person in Finland to the branch and the fact that there is this law or under the law of the relevant excise duty on products subject to excise duty purchased without tax.
Notwithstanding the provisions on secrecy, shall, at the request of each customs authority has information on products subject to excise duty and on the holding, transfers, purchases, sales, and manufacturing.

Article 97 Customs the customs authority of the other powers of inspection authority has the right to this Act or the excise tax for monitoring compliance with the provisions of the law or if it is necessary for tax purposes:

1) to get to the stores and other facilities, as well as to check them, if they are stored or for products subject to excise duty;
2) stop and inspect the vehicle;
3) gives a product subject to excise duty, loading, transportation, unloading, storage and dispatching of provisions relating to the packaging of a product subject to excise duty, as well as a set, the means of transport or storage lock, seal, or other identifying mark.
Home covered by the order is not, however, be checked.
The inspection may be present also the representatives of the other authority. The audit is to be followed, mutatis mutandis, to the administrative law provides in article 39.

Article 98 (21.12.2012 read a/964) other obligations to disclose information, which is disposed of or acquired products laid down in article 19 of the verottomaksi for the use of the information to be given to customs, must notwithstanding the use of the products, the quantities of supplies, inventory and other information necessary for the supervision of taxation. The Customs shall specify the implementing arrangements and modalities and timing.
It, that holds the products subject to excise duty, there is a demand to be given free of charge, samples of the products are presented to customs, which are necessary for the tax and for the purposes of supervision.

failure to settle the tax use of article 99 If it, which is supplied by a tax purpose or purchased products from obtaining that law or the law on excise duties, the person concerned cannot be refundable inspection shows the products shipped to the price, or to have been used for a purpose, the excise duty shall be carried out on the products, as this is required by law.

section 100 of the customs authority to disclose information to the third party a written request for each is within the time limit given to the taxation of second or notwithstanding the fact resulting from the appeal for the necessary information about the matter in the second, which will survive in his possession documents or otherwise are known to him, if they do not apply to the matter, according to the law, which he has the right to refuse to give evidence.
Within the meaning of subparagraph (1) above, the authority shall have the right to inspect, or 96 in the manner described in article to have them checked shall be business-and other documents, including the information referred to in paragraph 1 of this article may be available.

the responsibility for the costs of The inspection section 101, which is 96, 98 and 100, as referred to in section required to submit, and to provide information relating to the taxation of excise duty or customs authority to assist in the inspection, shall be carried out in these measures, at its own expense.

102 section 96 of the customs authority may impose a penalty, as provided for in article 98 or 100 tietojenantovelvollisuuden was the purpose of the periodic penalty payment. The threat of a fine, however, must not be set, if the party has grounds for believing a crime and requested the data related to the subject matter of criminal suspicion.

103 section in order to safeguard the right of taking-over of duty is a tax to take possession of the products subject to excise duty, provided that: 1) they are not properly informed of the context;
2) they have not been applied, the provisions on the taxation of excise duty or customs duty pursuant to the provisions of these decisions and regulations adopted;
3) related to the tax liability, the purpose of the importation of doubt as to the meaning or the tax; or 4) there are other legitimate reasons to secure the tax became chargeable.
(22.5.2015/635) L:lla 635/2015 amended the Act entered into force on 1.6.2015. The previous wording is: in order to safeguard the rights of the customs authority is to take over the products subject to excise duty, provided that: 1) they are not properly informed of the context;
2.) the provisions relating to the taxation of excise duty has not been applied to them, or by the Customs authorities pursuant to the provisions of the decisions and regulations;
3) related to the tax liability, the purpose of the importation of doubt as to the meaning or the tax; or 4) there are other legitimate reasons to secure the tax became chargeable.
Taking over of the products must maintain records which identify the nature and quantity of the products of, take over and, in terms of taking over the part of the owner or holder, as well as other matters.
Withdrawn the product must be returned when the tax has been paid or is otherwise protected, subject to the esitutkintaviranomainen make the product the juge des Libertés law (806/2011) in Chapter 7 and the product to condemn the confiscation provided for in seizure. (30.12.2013/1152)
L:lla 1143/2013 amended (3) entered into force 1.1.2014. The previous wording: withdrawn the product must be returned when the tax has been paid or is otherwise protected, subject to the esitutkintaviranomainen make the product the juge des Libertés Act (450/1987), Chapter 4 of the product to condemn the confiscation, seizure and laid down.
If the product has been surrendered and has not taken other measures referred to in paragraph 3 within six months of taking over, the product can be disposed of for use in the manufacture of other products, to dispose of or sell the Customs the Customs auction as required by law.
Chapter 13 access to justice section 104 (7.8.2015/939) for a preliminary ruling on the interpretation of the Customs may, upon request, information on the product from excise duty. The preliminary ruling may be given for the product from excise duty, even when tax would otherwise be delivered in accordance with the provisions relating to customs duty.
The force of law to be followed by a preliminary ruling is binding, the applicant shall, for excise duty purposes, in Finland a year to the date of the beginning of the next calendar month, subject to the adoption of a preliminary ruling on the interpretation of the rule is not applied when changed or if its preliminary ruling Customs have not cancelled by a decision of the judicial authority for the interpretation of the provision in the light of changing or for any other special reason.
A canceled a preliminary ruling at the written request of the applicant, if it is, however, a period of two calendar months of the beginning of the calendar month following the calendar month in which the withdrawal was given to the applicant.
A preliminary solution may not be required, but it may be appealed to the Helsinki Administrative Court as administrative act (586/1996). On behalf of the State to exercise the right of appeal is the fact that according to article 107 shall monitor the State of interest. The decision not to give a preliminary ruling may not require adjustment and not appealed.
The application and appeal for a preliminary ruling must be dealt with as a matter of urgency.
L:lla 939/2015 modified section 104 shall enter into force on the 1.1.2016. The previous wording: article 104 of the preliminary ruling on the interpretation of the Customs may, upon request, information on the product from excise duty. The preliminary ruling may be given for the product from excise duty, even when tax would otherwise be delivered in accordance with the provisions relating to customs duty. (21.12.2012 read a/964)
The application and appeal for a preliminary ruling must be dealt with as a matter of urgency.
The force of law to be followed by a preliminary ruling is binding, the applicant shall, for excise duty purposes, in Finland a year to the date of the beginning of the next calendar month, subject to the adoption of a preliminary ruling on the interpretation of the rule is not applied when changed or if its preliminary ruling Customs have not cancelled by a decision of the judicial authority for the interpretation of the provision in the light of changing or for any other special reason. (21.12.2012 read a/964)
A canceled a preliminary ruling at the written request of the applicant, if it is, however, a period of two calendar months of the beginning of the calendar month following the calendar month in which the withdrawal was given to the applicant.

105 section (7.8.2015/939) Rebate application for deferment of payment of the customs can be reduced and the operations performed on an increase of the excise duty, tax, or executable, the interest rate on the deferred interest on the delay due to the executable, or interest on, or remove it altogether. Relief may be granted if: 1) full excise duty, in the circumstances, it would be manifestly unreasonable; or 2) of taxable products, which are used for a limited time for research or development projects, with the aim of more environmentally-friendly products or in relation to fuels from renewable resources for the technical development.
You can set the terms of the Customs huojennukselle that can be used to monitor compliance with the conditions of the relief.
To the applicant's ability to pay the tax on extraordinary circumstances, because of the substantial impairment or for some other special reason, the suspension of the payment of the tax issue. The suspension is granted, provided that the carrying amount of deferred is given only to the amount of the security deposit. The suspension may, however, be granted a guarantee without the amount to be paid or the suspension period for brevity's sake, or for some other special reason. The number of postponed tax, interest is charged on the tax increase, which shall be applied to the amount and use of the law on section 4. However, the suspension may be granted without interest, if the recovery interest rate to be manifestly unreasonable.
The Ministry of finance may take the ruling of the current Customs in principle.
The provisions of this article shall also apply to, even though the tax would otherwise be delivered according to the provisions on customs duty.
L:lla 939/2015 modified section 105 shall enter into force on the 1.1.2016. The previous wording: article 105 Reduction and suspension of payments


On the application of the customs can reduce the run or an increase in the excise duties, tax, for execution delay interest rate, the interest rate on the deferred interest or of the executable or remove it completely. Relief may be granted if: 1) full excise duty, in the circumstances, it would be manifestly unreasonable; or 2) of taxable products, which are used for a limited time for research or development projects, with the aim of more environmentally-friendly products or in relation to fuels from renewable resources for the technical development.
(21.12.2012 read a/964) You can set the terms of the Customs huojennukselle that can be used to monitor compliance with the conditions of the relief. (21.12.2012 read a/964)
To the applicant's ability to pay the tax on extraordinary circumstances, because of the substantial impairment or for some other special reason, the suspension of the payment of the tax issue. The suspension is granted, provided that the carrying amount of deferred is given only to the amount of the security deposit. The suspension may, however, be granted a guarantee without the amount to be paid or the suspension period for brevity's sake, or for some other special reason. The number of postponed tax, interest is charged on the tax increase, which shall be applied to the amount and use of the law on section 4. However, the suspension may be granted without interest, if the recovery interest rate to be manifestly unreasonable. (21.12.2012 read a/964)
The Ministry of finance may take the ruling of the current Customs in principle. (21.12.2012 read a/964)
A decision under this section may not be appealing to the appeal.
The provisions of this article shall also apply to, even though the tax would otherwise be delivered according to the provisions on customs duty.

Section 106 (7.8.2015/939) Adjustment in favour of the taxable person, if it is found that a tax or levy is imposed too much or returned an error, its decision and pay for the taxable person, the Customs shall rectify this too much residual tax paid or returned or an error in the charge.
The adjustment can be made within three years of the imposition of a tax or the beginning of the calendar year following the return, or on the basis of the said time limit on claim at a later time.
L:lla 939/2015 modified section 106 shall enter into force on the 1.1.2016. The existing wording of article 106 Adjustment in favour of the taxable person is: If the adjustment request, the Customs authorities, acting on a complaint or otherwise, finds that a tax is imposed too much or too little, the customs authority shall rectify the returned to its decision on the complaint lodged by the decision, unless the matter is not resolved or not resolved under section 83 or equivalent that the relevant provision of the law on excise duties on the basis of the recovery.
The adjustment can be made within three years of the imposition of a tax or the beginning of the calendar year following the return, or on the basis of the said time limit on claim at a later time.

Article 107 (21.12.2012 read a/964) state lobbying interests of the State shall supervise the administration of the customs agent, or the law on the State Duty for the rest of the trustee. In the interest of the State, shall apply to the supervision of the Customs Administration of the Act.

107 (a) of section (7.8.2015/939) appeal the decision on adjustment of excise shall be required of a Customs Office. However, no amendment shall be allowed to claim the credit, or the decision on suspension of payments, or, if the case will be the first to solve the tax refund pursuant to the provisions of. On behalf of the State the right to demand correction of, that according to article 107 shall monitor the State of interest.
The deadline for the submission of the claim for adjustment is three years from the tax on the return for the following calendar or from the beginning of the year, however, there are always at least 60 days following notification of the decision. Other than on the issue of the return of the amount of tax on or period is 30 days following notification of the decision. State the amount of the trustee's time is 30 days from the date of the decision.
Your appeal must be dealt with without undue delay.
Unless this Act provides otherwise, an adjustment request otherwise subject to what the Administration is required by law.
L:lla 939/2015 modified section 107 (a) shall enter into force on the 1.1.2016. The previous wording is: 107 (a) of section (21.12.2012 read a/964) appeals an appeal is brought against a decision of the duty by appealing to the Helsinki Administrative Court. The decision, which the Customs has decided not to give a preliminary ruling, must not, however, be appealed. On behalf of the State to appeal is the duty of the customs agent. Notice of appeal shall be presented to customs at the time of appeal.
The appeal of the time the imposition of excise duty and the tax refund case is three years from the beginning of the following calendar year, the prescription, however, always at least 60 days following notification of the decision. The rest of the decision valitettaessa the appeal period is 30 days following notification of the decision. The customs agent of the appeal period is 30 days following the adoption of the decision.
Otherwise, the appeals provided for in administrative law (586/1996).
To the matters referred to in this law shall not apply to the implementation of the law on taxes and charges (706/2007) on the provisions relating to the complaint.
If the Duty in the manner provided for in article 106 shall rectify its decision on the claim or otherwise, in accordance with the fix, the appeal to lapse.
To the extent that the requirements set out in the complaint do not give rise to a decision to rectify or repair, the Customs will give its opinion on the complaint, and shall, without delay, the working documents of the Helsinki Administrative Court.
Despite the appeal, the duty shall be paid within the time allowed.

107 (b) of section (7.8.2015/939) Appeal Administrative Court decision may be appealed, an adjustment request by appealing to the Helsinki Administrative Court. The suspension of the payment of the relief, or may not be appealed. On behalf of the State to appeal is the fact that according to article 107 shall monitor the State of interest.
The appeal of a three-year tax on the beginning of the following calendar year, or the return, however, always at least 60 days following notification of the decision on the complaint. Other than the imposition of the tax on the issue of the return or the appeal period is 30 days following notification of the decision on the request for an adjustment. The State of the trustee's appeal period is 30 days following the adoption of the decision on the request for an adjustment.
To the matters referred to in this law shall not apply to the implementation of the law on taxes and charges (706/2007) on the provisions relating to the complaint.
An error in the payment of excise duty and has to be paid within the time allowed, despite the complaints.
L:lla 939/2015 added 107 (b) of section shall enter into force on the 1.1.2016.

section 108 (7.8.2015/939) appeal to the Supreme Administrative Court administrative court's decision may be appealed only if the Supreme Administrative Court grants leave to appeal.
The appeal must be lodged within 60 days of the notification of the decision of the administrative law. On behalf of the State to appeal is the duty of the customs agent.
If the decision of the administrative law, the duty shall be removed or reduced, Customs carry out too many of the tax paid, despite appeals to the taxable person.
If the Supreme Administrative Court is the trustee's appeal, the State changed the administrative law decision of the Supreme Administrative Court, a copy of the judgment shall be sent to the competent authority, which shall, without delay, pay the amount of the taxable person carried out takes too much.
L:lla 939/2015 modified article 108 shall enter into force on the 1.1.2016. The previous wording: article 108 the appeal to the Supreme Administrative Court administrative court's decision may be appealed to the Supreme Administrative Court, if the Supreme Administrative Court grants leave to appeal.
The criteria for the granting of leave to appeal are: 1) the application of the law in terms of other similar cases, or in the case law for the sake of consistency, it is important to refer the matter to the Supreme Administrative Court;
2) referred to the case of the Supreme Administrative Court has a special topic issue of manifest error; or 3 the granting of leave to appeal is financial) or any other reason.
The appeal may also be granted in such a way that it applies to only part of the appeal, the decision of the administrative court.
The appeal must be lodged within 60 days of the notification of the decision of the administrative law. Notice of appeal shall forward the complaint to the Supreme Administrative Court in time, or the Helsinki Administrative Court. On behalf of the State to appeal is the duty of the customs agent. (21.12.2012 read a/964)
If the decision of the administrative law, the duty shall be removed or reduced, Customs carry out too many of the tax paid, despite appeals to the taxable person. (21.12.2012 read a/964)
If the Supreme Administrative Court is the trustee's appeal, the State changed the administrative law decision of the Supreme Administrative Court, a copy of the judgment shall be sent to the competent authority, which shall, without delay, pay the amount of the taxable person carried out takes too much. (21.12.2012 read a/964) Chapter 14 penalty provisions article 109 references to criminal law the punishment for doing business in an unlawful act of avoidance of excise duty provided for in the criminal code and the code (39/1889), chapter 29, section 1 to 3.
The penalty for violation of professional secrecy, are sentenced to the Penal Code, chapter 38, section 1 and 2, unless the Act is not punishable under the Penal Code, chapter 40, section 5 of the Act on provision of a heavier penalty, or elsewhere.

violation of section 110 of excise duty


That authority, in spite of the urging of leave due to fulfil 31, 92-95, 98, or the obligation laid down in article 100, the breach of duty must be condemned to a fine.

Article 111 (July 22, 2011/869) preliminary investigation of this Act or under this act as a result of infringements of the laws and regulations applicable to pre-trial supervision measures carried out criminal investigations (805/2011) and the law of the juge des libertés (806/2011) in addition, to the extent applicable, the Customs out of crime.
L:lla 869/2011 modified 111 section came into force 1.1.2014. The previous wording of section 111 of this Act include: a preliminary investigation, or under this act as a result of infringements of the laws and regulations applicable to pre-trial supervision measures carried out criminal investigations (449/1987) and, in addition, where applicable, the laws of the juge des Libertés, the Customs out of crime.
Chapter 15, section 112 of the entry into force of this law shall enter into force on the date of entry into force on 1 April 2010.
This law, 58-62, as well as article 65 and 67 shall apply with effect from 1 January 2011.
Article 63 of this law shall apply with effect from 1 January 2012.
Before the entry into force of the law can be used to take the measures needed to implement the law.

the provisions of this Act to be repealed by section 113 shall be repealed on 29 December 1994 the law on taxation of excise duty (1469/1994), the law on excise duties, hereinafter referred to as the old tax it later amended, with the exception of article 66 and 67 of the law.

transitional provisions relating to suspension of section 114 of the system under a duty suspension arrangement of the movements of products subject to excise duty to a harmonized, beginning no later than on 31 December 2010, shall apply the provisions of this article.
The sender of the data subject of the authorized warehousekeeper of dispatch and shall be fitted with a suspension system, removable media products in the interim valmisteverottomuusjärjestelmässä the moving of goods subject to excise duty administrative accompanying document as laid down in Commission Regulation (EEC) No 2377/90 2719/92, the meaning of the accompanying document. When moving the products under a duty suspension arrangement in Finland, the accompanying document may be replaced by an equivalent in any other reliable survey. The consignor has the right to change the cover of the accompanying document in such a way that it shall be entered in the new place of delivery of the products or the new recipient.
If the products in another Member State, the consignee is not an authorized warehousekeeper or a registered consignee, the accompanying document referred to in paragraph 2 shall be accompanied by the relevant authority of the Member State of destination, a certificate issued by the fact that the excise duty is paid in the Member State of destination or in order to carry out an adequate guarantee of tax is set.
The sender shall be equipped with the products to be exported outside the Union subject to excise duty within the meaning of paragraph 2 of the accompanying document, where a product has not been released for consumption.
The amount of copies of the accompanying document shall be accompanied by the sender with the exception of the products during transport.
The one that receives from another Member State, under a duty suspension arrangement mobile products, the accompanying document must be returned to the sender, a copy of the duly completed no later than the 15th day of the end of the calendar month in which the products are received, if the sender has equipped products within the meaning of paragraph 2, the administrative accompanying document.
Where products subject to excise duty are exported outside the European Union, the Customs Office of departure of the products from the territory of the Union, which has been dealing with the basic regulation, must submit a copy of the accompanying document intended for the products, stamped by the. The Customs Office of exit means the regulation implementing the Community customs code in accordance with article 793 (2).
If an authorized warehousekeeper or registered on the return copy of the accompanying document by not properly armed with the time limits mentioned in paragraph 6, the consignor shall inform the customs authority no later than three months after dispatch of the goods.
The recipient shall keep the products received in Finland following the suspension of the accompanying documents for the fourth generation of the songs in chronological order. They shall, on request, provide to the customs authority. The statement shall be accompanied by the registered recipient of the tax temporarily, the copy of the accompanying document intended for the song, as well as on the invoice.
The sending or receiving of this section for the purposes of products subject to excise duty, is to be given for sending and receiving data to the customs authority of the products. The provisions of the customs, the Government announces details of the content of the information as well as of the date of delivery.

Article 115 transitional provisions provided for in this Act, if the Other conditions of the authorization are fulfilled, the old excise tax law to granted pursuant to the authorized warehousekeeper of dispatch and tax representative tax warehouse licences as well as authorizations will remain in force and their kaukomyyntiin shall be deemed to be the corresponding authorisation as referred to in this Act.
An authorized warehousekeeper, which brings products from outside the Union, can be used until 30 June 2009, the authorization referred to in this act as the registered sender without.
If the taxable person provided for in the law on excise duties is a registered or non-registered trader, is subject to the obligations of the law, the tax provided for in Chapter 2 of this.

the scope of the provision of section 116 If another provision of the Act or its regulations made pursuant to the taxation Act, the old excise duty refers to a reference to the corresponding provisions of this law shall be understood as a reference to, unless otherwise specified in this law.
THEY 263/2009, Staub 10/25/2010 2010, EV, Council Directive 2008/118/EC; OJ No L L 9, 14.1.2009, p. 12 acts entry into force and application in time: July 22, 2011/869: this law shall enter into force on 1 January 2014.
THEY LaVM 44/222/2010, 2010, EV 374/2010 21.12.2012 read a/964: this law shall enter into force on 1 January 2013.
THEY HaVM 21/145/2012, 2012, EV 150/2012 30.12.2013/1152: this law shall enter into force on 1 January 2014.
THEY LaVM 17/14/2013, 2013, EV 203 27.6.2014/495/2013: this law shall enter into force on 1 July 2014.
THEY'RE 30/2014, Staub 3/2014, EV 54/2014 22.5.2015/635: this law shall enter into force on 1 June 2015.
THEY HaVM 53/174/2014, 2014, EV 339/2014 7.8.2015/939: this law shall enter into force on the 1 January 2016.
On appeal before the entry into force of this law shall apply to the Management Board on the date of entry into force of this law, the provisions in force.
THEY'RE 230/26/2014 2014, LaVM, EV 319/2014

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