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Excise Tax Law

Original Language Title: Valmisteverotuslaki

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Excise duty law

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In accordance with the decision of the Parliament:

Chapter 1

General provisions

ARTICLE 1
Scope

Excise duties shall be payable to the State according to the provisions of this Act.

This law shall apply to excise duty on energy products, electricity, alcohol, alcoholic beverages and manufactured tobacco, unless otherwise provided for in the relevant excise law.

This law shall apply, according to the provisions of the relevant excise law, in respect of products other than those mentioned in paragraph 2.

The determination of the tax on products subject to excise duty and the amount of the tax is laid down in the relevant excise law.

Exceptions to the provisions of this Act concerning the derogations from the province of Åland are provided for by the Law on Value Added Tax and Excise Duty (12/06/1996) .

ARTICLE 2
Territorial scope

The excise duty is the products referred to in Article 1 which are manufactured or received in Finland from another Member State or imported into Finland from outside the Union.

ARTICLE 3 (7.8.2011)
Application of customs legislation

Where products are imported from outside the Union and are not placed immediately after importation into the system of temporary taxation, the provision of taxation and the other procedure, as well as the appeal, if this law or The excise law in question does not expressly provide otherwise, where applicable, the customs duties provided for or prescribed. However, the excise duty must always be carried out before excise goods are released for free circulation.

Paragraph 1 shall, however, not apply where the taxable person is: (1466/1994) A registered customer.

The formalities laid down in Union customs rules for the entry of products into the customs territory of the Union shall apply mutatis mutandis to the entry into the Union of products subject to excise duty from third territories.

The formalities laid down in Union customs rules for the exit from the customs territory of the Union shall apply mutatis mutandis to the elimination of excisable products from the Union to third territories.

L to 939/2015 Article 3 enters into force on 1 January 2016. The previous wording reads:

ARTICLE 3
Application of customs legislation

Where products are imported from outside the Union and are not placed immediately after importation into the system of temporary taxation, the provision of taxation and the other procedure shall apply if this law or the relevant Unless otherwise specified in the Act of Excise, where applicable, the customs duties are laid down or imposed. However, the excise duty must always be carried out before excise goods are released for free circulation.

Paragraph 1 shall, however, not apply where the taxable person is: (1466/1994) A registered customer.

The formalities laid down in Union customs rules for the entry of products into the customs territory of the Union shall apply mutatis mutandis to the entry into the Union of products subject to excise duty from third territories.

The formalities laid down in Union customs rules for the exit from the customs territory of the Union shall apply mutatis mutandis to the elimination of excisable products from the Union to third territories.

§ 4 (21.12.2012)
Competent authority

Customs shall be responsible for the supply of excise duty, supervision and other public authority tasks provided for in this law or in the case of the relevant tax law. The internal powers of customs and the division of tasks are laid down in the Law governing the administration of the Customs (18/02/2012) .

The powers and measures of the Customs Office shall apply to the customs or criminal law provisions of the Customs Code (19/2015) Unless otherwise provided for in this Act. (22/05/2015)

L to 635/2015 (2) entered into force on 1 June 2015. The previous wording reads:

Unless otherwise provided for in this Act, the powers and measures of the customs duty shall apply.

§ 5
Geographic definitions

For the purposes of this law:

(1) Union and within the Union Regions of the Member States of the European Union;

(2) In the third area The Canary Islands, the Åland Islands, the Channel Islands, the island of Helgoland, the Bsingen district, Ceuta, Melilla, Livignoa, the Campione d' Italia, the Italian waters of Lake Lugano, and Article 349 of the Treaty on the Functioning of the European Union, and The French territories referred to in Article 355 (1); (27/04/2013)

L to 495/2014 The amended paragraph 2 entered into force on 1 July 2014. The previous wording reads:

(2) In the third area The Canary Islands, the French overseas departments, the Åland Islands, the Channel Islands, the island of Heligoland, the Bsingen district, Ceuta, Melilla, Livignoa, Campione d ' Italy and the Italian waters of Lake Lugano;

(3) Member State and Member State The territory of a Member State of the Union to which Union legislation applies, with the exception of third countries;

(4) Finland The territory of Finland in accordance with Union law, including the Province of Åland;

(5) Third country State or territory not covered by the Treaties establishing the European Union, except the Principality of Monaco, San Marino, the Sovereign Base Areas of Akrotiri and Dhekela, and the Isle of Man; Movements of products subject to a departure or destination:

(a) the Principality of Monaco shall be treated as a transfer whose departure or destination is France;

(b) San Marino shall be treated as a transfer whose departure or destination is Italy;

(c) the Sovereign Base Areas of Akrotiri and Dhekelia must be treated as settlements with a place of departure or destination in Cyprus;

(d) The Isle of Man shall be treated as a transfer whose departure or destination is the United Kingdom;

(e) Jungholz and Mittelberg (Kleines Walsertal) must be treated as a transfer whose departure or destination is Germany.

ARTICLE 6
Other definitions

For the purposes of this law:

(1) Customs Code Council Regulation (EEC) No 2913/92 establishing the Community Customs Code;

(2) By the implementing regulation Commission Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code;

(3) The customs suspensive procedure or system A special procedure for customs control, temporary storage, free zones or free warehouses for the customs territory of the Union provided for in the Customs Code or Article 84 (1) (a) of the Customs Code. The procedure referred to in subparagraph;

(4) The system of temporary taxation The system applicable to the manufacture, processing, holding or transfer of excisable products within the territory of the Union or transit through a third country or territory, except for products subject to excise duty: The customs suspensive procedure or arrangement shall apply;

(5) On a duty free warehouse The place where the authorised warehousekeeper, in the course of his activities, manufactures, manufactures, holds, receives, receives or dispatched excise goods in the system of duty-free in the system of duty free of duty Under conditions laid down by the competent authorities of the Member State;

(6) Authorised warehouse keeper A natural or legal person authorised by the competent authorities of a Member State in a tax warehouse to manufacture, process, hold, hold, receive or send excise duty Under the temporary tax-free regime;

(7) Registered consigner A natural or legal person to whom the competent authorities of the Member State of destination have authorised, in accordance with the conditions laid down by them, to receive excise goods from another Member State in respect of their activities Or the place of import in Finland under the temporary tax-free regime;

(8) Temporarily registered consigner A natural or legal person to whom the competent authorities of the Member State of destination have granted the right to receive a certain quantity of excise goods under the conditions laid down by the competent authorities of the Member State of destination; From a specific consignor, at any given time, from a place of importation from another Member State or Finland under a duty suspension arrangement;

(9) Registered consignor A natural or legal person to whom the competent authorities of the Member State of importation have authorised, in accordance with the conditions laid down by the competent authorities of the importing Member State, to send excise goods under excise duty In the system after release for free circulation as referred to in the Customs Code;

(10) With a computerised system The computerised system referred to in Article 1 of Decision 1152 /2003/EC of the European Parliament and of the Council on computerising the movement and surveillance of excisable products: Electronic transmission and control of the accompanying document;

(11) Distance selling The purchase of another Member State for consumption in another Member State by a non-authorised warehousekeeper or registered consigner or registered consigner, or a registered consigner not engaged in an independent economic activity. Products subject to excise duty which are dispatched or transported directly or indirectly by a distance seller or by any person acting on his behalf;

(12) Distance selling A seller who sells products to Finland in accordance with point 11;

(13) Tax representative Any person established in Finland who has been designated by a distance dealer and authorised by the customs authority to pay excise duties on behalf of a distance seller on behalf of a distance seller in Finland;

(14) For commercial purposes, The fact that a person other than a private person is in possession of excise goods or the possession and transport of such products by a private person for their own use in accordance with Article 72;

(15) The importation of excisable products The arrival of excisable products on the territory of the Union, except where the products have been placed in a customs suspensive procedure or arrangements for entry into the Union, and their exit from the customs suspensive procedure; or The system;

16) By direct donation The receipt of excise goods elsewhere than the authorised warehouse keeper in a tax-free warehouse or at the place of reception of the registered consignee;

(17) Tax period Calendar month;

(18) Tax season notifier The authorised warehourer, the registered consigner, the tax representative and the taxable persons to whom the relevant provisions of the relevant excise tax or other law apply to the registered trader;

19) At the import The place where the goods are to be released for free circulation in accordance with Article 79 of the Customs Code;

20) On the export site The place where excise goods leave the territory of the Union;

21) Export Member State The Member State where the export declaration is lodged in accordance with Article 161 (5) of the Customs Code;

22) Regulation implementing the excise duty directive Commission Regulation (EC) No 684/2009 implementing Council Directive 2008 /118/EC as regards the computerised procedures for the movement of excise goods under suspension of excise duty;

23) Products subject to harmonised excise duty Products listed in point 11 of Annex 2 to the directive on excise duties.

NAs No , THE (EEC) The Community Customs Code has been repealed and partially valid until 23 June 2013. See: EPNAs No 450/2008 (EC) Community Customs Code (Modernised Customs Code).

Chapter 2

Taxable duty

§ 7
The duty to perform the tax

The duty to perform a tax arises when the excise product is released for consumption in Finland, save as otherwise provided in this law or in the relevant tax law law.

§ 8
Extradition to consumption

For the purposes of consumption, the following means:

(1) the elimination of excisable products, including irregular removal, from the system of temporary tax relief;

(2) the holding of excisable products outside the temporary tax-free regime where the excise duty has not been carried out under this Act or the relevant tax law;

(3) the manufacture or processing of excisable products outside the temporary tax system;

(4) the importation of excisable products, including irregular imports, from outside the Union, unless the products are placed immediately upon importation into the system of temporary taxation;

(5) the receipt by the registered consigl; of the products referred to in Article 18;

(6) the fact that products are received in direct donation;

(7) the fact that the untaxed storage of products is found in the duty-free warehouse;

(8) the fact that products subject to excise duty are taken for their own use in a tax-free warehouse.

§ 9
Destruction of products under the temporary tax system

In the case of consumption, the total destruction or loss of a product which has occurred in the system of temporary duty under the system of excise duty shall not be regarded as a disposal for the purpose of disposal, such as limitation, evaporation or comparable By reason of the product's characteristics, by force majeure or by an unforeseen event such as a fire, breakdown or similar event. Products are considered to be completely destroyed or permanently lost if it is no longer possible to use them as products subject to excise duty.

The complete destruction or loss of the products shall be demonstrated to the satisfaction of the competent authorities of the Member State in which the products were destroyed or lost. Where it is not possible to determine where the destruction or loss occurred, it shall be demonstrated 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 discovered in Finland, it shall be demonstrated to the satisfaction of the customs authority.

ARTICLE 10
Disposal of products

The disposal of products subject to excise duty under suspension of excise duty shall not be considered as a disposal if it has been carried out with the authorisation of the customs authority. In addition, it is required that the disposal takes place under the supervision of the customs authority or in an otherwise acceptable manner.

ARTICLE 11
Anti-regulatory procedure under the temporary system of taxation

Where an irregularity has occurred in Finland during the transfer of excise goods under a duty suspension scheme which has led to the withdrawal of products from the system of temporary taxation, the products shall be deemed to have been abandoned Consumption in Finland.

Where the movement of excise goods under the temporary duty scheme is carried out in Finland, an irregularity has been found in Finland which has led to the withdrawal of products from the system of temporary taxation and where it is not possible to determine, Where the irregularity occurred, the release for consumption shall be deemed to have occurred in Finland at the time when the irregularity was detected.

In the cases referred to in paragraphs 1 and 2, the customs authority shall inform the competent authorities of the Member State of dispatch.

If the products dispatched from Finland under the temporary tax exemption scheme have not reached their destination and no irregularity has been detected during the transfer, which would have led to the removal of the products from this system, the products shall be considered as: For released consumption in Finland where the transfer started, unless within four months from the start of the transfer, it is indicated that the transfer is completed, or address the place where the irregularity has occurred.

If the products have been dispatched from Finland under a temporary tax scheme and have not arrived at their destination and if the undertaker has not known or has not been able to know that the products have not arrived at the destination, he may 30 days Where the customs authorities provided him with this information indicates that the transfer is completed or indicates the place where the irregularity occurred.

Where, in the circumstances referred to in paragraphs 2 or 4, within three years from the date of commencing of the transfer, the customs authority shall, in Finland, recover the irregularity which led to the release of the products in another Member State. The excise duties collected after evidence of the fact that excise duties have been levied in the Member State in which the release took place.

Where excise duties have been levied on products in another Member State, but within three years from the date of the transfer, it is established that the irregularity which led to the release of the products in Finland took place in Finland, Inform the authorities of the Member State of origin of the excise duties.

Irregularities refer to the situation arising during the movement of the excise goods under the excise duty under the temporary duty suspension and the transfer of, or part of, the movement of the products concerned Ended in accordance with Article 57, with the exception of total destruction or permanent loss as referred to in Article 9.

ARTICLE 12
Taxable persons

The taxable person shall:

(1) the authorised warehousekeeper, registered consigner, provisionally registered consigner or any other person who removes or on behalf of whom excise goods are removed from the system of temporary taxation;

(2) an authorised warehousekeeper who has been found in a tax-free warehouse for the unsolved consumption of products or in which excise goods have been made available for their own use or for which the products have been removed from the tax warehouse; Unlawfully, and any other person who has participated in such a personal use or an irregular withdrawal;

(3) the authorised warehousekeeper, registered consignor or the person who issued or was required to lodge a security for the movement of the products, or the person who took part in the removal of the rules of the products from the system of duty suspension and knew: Or should reasonably have been aware of the irregularity in the removal of excise goods under Article 11 (1), (2) or (4);

(4) the person holding excise goods not subject to excise duties in Finland or participating in the holding of such products outside the system of excise duty;

(5) the manufacture or processing of products subject to excise duty in a non-tax-free warehouse or in the manufacture or processing of products;

(6) the person lodging the declaration and the declaration on behalf of which the products are notified in connection with the importation of excise goods and, in the case of irregular imports, any other person involved in the importation; the notifier shall also be treated as The person importing products from a third area belonging to the customs territory of the Union.

Where products other than the harmonised excise duty are imported from another Member State or from outside the Union, the taxable person shall be, in addition to those referred to in paragraphs 3 or 6, the authorised warehousekeeper whose duty is to the warehouse Transferred or to which they should have been transferred or registered consignees intended to receive the products.

Where there are several taxable persons under paragraphs 1 or 2, they shall be jointly and severally liable.

In addition, in certain cases, in Chapter 9 of this Act and in the relevant tax law, the obligation of duty is laid down in Chapter 9.

ARTICLE 13
Professional secrecy in certain situations

Anyone who has obtained excise goods without tax under this Act or the relevant excise duty is obliged to pay excise duty on products where the products have been used for non-tax-exempt purposes.

The person who, following the bankruptcy of the authorised warehousekeeper, will dispose of the warehouse for consumption of products subject to excise duty, shall be obliged to carry out excise duties on products as authorised by the authorised warehousekeeper.

Where the excise goods exported outside the Union are placed in another Member State under the external transit procedure referred to in Article 91 of the Customs Code and this procedure is not decided in accordance with the relevant provisions, products Shall be subject to excise duty if the products are in Finland or may be expected to have been consumed here. The taxable person is a debtor within the meaning of the Customs Code.

ARTICLE 14
Date of imposition of the tax

The excise duty shall be imposed on the date on which the product has been released for consumption in Finland or the duty to perform the tax has otherwise been incurred.

For products imported from outside the Union which have not been placed immediately upon importation into the system of temporary duty suspension, excise duty shall be imposed on the date on which the customs authority has approved: Declaration of release for free circulation of the product.

In the cases referred to in Article 13 (1), the tax shall be imposed on the date on which the product has been used for the taxable purpose.

Where taxable products have been received or imported for commercial or other purposes without complying with the provisions relating to the taxation and control of this Act, the tax shall be imposed on the date of application of the provisions in force Where the products have been received or imported, or the irregularity has otherwise been ascertained.

§ 15
Taxable amounts

The authorised warehousekeeper shall be taxed at each tax period for those products which have been released for consumption during the tax period.

The registered consignee and the tax representative shall be taxed at each tax period for the products received during the tax period.

The taxable person referred to in Article 13 (1) shall be subject to the taxable amount of the products used during the tax period. The tax regime shall apply mutatis mutandis to the registration of the registered consignation.

In cases other than those mentioned above, the tax is imposed on the products which have been received or otherwise taxed.

Where the authorisation of an authorised warehouse keeper is withdrawn, the warehouse keeper shall carry out excise duty in a tax-free warehouse on the products at the end of the authorisation. The excise duty shall then be imposed on the day following the expiry of the authorisation. The tax must be declared and paid as provided for in Article 31 (2) and Article 46 (2). The provisions of this paragraph shall not apply where the authorised warehousekeeper has been declared bankrupt.

ARTICLE 16
Tax deductions

The authorised warehourer is entitled to deduct from the excise duty from the excise duty during the relevant tax period the excise duty paid or payable on the products returned to the tax warehouse. However, the reduction cannot be made in respect of products which have been completely destroyed or irretrievably lost due to the nature of the products, such as ageing, evaporation or the characteristics of the product comparable to those of the product Reason.

In addition, the authorised warehourer and the registered consigner shall have the right to deduct from the rate of excise duty the tax which has been paid or payable for the products released for consumption which are: Completely destroyed or irreparably lost because of an unforeseen event or force majeure. The reduction cannot be made from products whose destruction has been caused by the nature of the products. The reduction may be made only for products whose complete destruction or loss of life can be proven. Products subject to a deduction shall be disposed of under the supervision of the customs authority or otherwise approved.

The deduction referred to in paragraphs 1 and 2 shall be made by the warehouse keeper or registered consigner who has completed or is required to carry out excise duties on the products. Where the deduction referred to in paragraphs 1 and 2 cannot be made in full in the calculation of the tax for the tax period, the authorised warehourer or registered consignee may deduct from the following year or In the declarations for the following calendar year.

Chapter 3

Tax-free

§ 17
Excise duty suspension

Taxes are the products that are manufactured, processed, held or transferred in the system of duty free tax and products which are placed under the customs warehousing procedure referred to in Article 98 or Article 161 of the Customs Code. And of the export procedure.

The excise duty on products subject to excise duty is also provided for in the relevant excise legislation.

ARTICLE 18
Exemptions from excise duty

Taxes are products which:

(1) are intended for use in the official use of an official diplomatic mission or of a seconded consul in Finland, or by a diplomatic representative or a seconded consul or members of their families; Personal use;

(2) is intended for international organisations operating in Finland, within the limits and under the conditions laid down in the international treaties establishing such organisations or their place of residence;

(3) is intended for a Contracting State of the North Atlantic Treaty, which is not the Member State in which the excise duty is born, the use of the armed forces or the use of related civilian personnel, or the needs of their meshes or canteens;

(4) is intended for the use of the United Kingdom armed forces or related civilian personnel deployed by the Republic of Cyprus pursuant to the Treaty establishing the Republic of Cyprus, or the needs of their meshes or canteens;

(5) is intended for consumption based on an agreement concluded with third countries or international organisations where such an agreement is to be approved or authorised for exemption from VAT;

(6) to be handed over to the institution of the European Union in Finland for official use if the total cost of the products is at least eur 80, and the products supplied to the European Union in another Member State; Shall be subject to the conditions equivalent to those granted to the institution in the State of residence.

For the purposes of paragraph 1, products subject to excise duty may be sold without tax from a tax warehouse. In the case of energy products and electricity, the exemption from excise duty may be effected by the refund of excise duty, in which case Article 83 applies.

Where products subject to excise duty are transferred from another Member State to the recipients referred to in Article 1 (1), the excise duty shall be accompanied by a tax exemption certificate. In addition, the provisions of Chapter 8 on the movement of products in the system of temporary taxation are applied.

The exemption referred to in paragraph 1 shall be subject to the condition that the purchaser of the products prior to the release or dispatch of the products shall submit a certificate of origin to the authorised warehousekeeper in which the competent authority of the Member State in which he is situated The authority has established his entitlement to the purchase of duty-free products.

The Ministry of Foreign Affairs shall issue a tax exemption certificate referred to in paragraphs 3 and 4, at the request of the diplomatic representation in Finland, the consul, the international organisation or any person belonging to their staff. If the products are handed over to the European Union as required by the Protocol on the privileges and immunities of the European Communities, the relevant institution of the European Union shall issue a tax exemption certificate referred to in paragraph 4.

Where products subject to excise duty are imported from outside the Union for the purposes referred to in Article 1 (1), the procedure for the implementation of the tax exemption shall be in force, which shall be established or prescribed for the relief of the corresponding products.

§ 19
Conversion tax-free

The tax shall be products intended for sale on a professional international carriage of water or aircraft, under the conditions laid down in Article 89, and products intended for consumption on board such vessels and the combustion of the ship; and Lubricants which the ship brings into the customs territory of Finland or which are supplied to it in the customs territory of Finland for the purposes referred to above. The tax shall also apply to products sold and consumed in the customs territory of Finland.

Customs may give more detailed provisions on the procedure to be followed when purchasing and delivering products for the purpose provided for in paragraph 1. Customs shall be entitled to limit the quantities of duty-free products supplied to the vessel according to the number of passengers required, the size of the vessel, the area of operation and other conditions. (21.12.2012)

The tax-free shall be on a foreign ship used by the Authority on a visit to the customs territory of Finland, or on a domestic vessel used by an authority which, according to the established visit plan, On a delegation trip outside the customs territory of Finland, the products intended for consumption or the burning and lubricating materials of such a vessel, which the vessel carries with it or which is supplied in the customs territory of Finland for its own use.

§ 20
Destruction and destruction of duty-free products

The excise duty shall not be levied on products released for duty free of duty, which are completely destroyed, lost or destroyed, as provided for in Articles 9 and 10.

§ 20a (27/04/2013)
Labelling of tax revenue

Where a product subject to excise duty is sold without tax, the seller shall make a tax on the basis of the tax exemption and the taxable amount on the basis of a invoice or a corresponding supporting document.

L to 495/2014 Article 20a entered into force on 1 July 2014.

Chapter 4

Activities and authorisations for products subject to excise duty

ARTICLE 21
Authorisation of the activities

Products subject to excise duty may be manufactured, processed, held, dispatched or received under a duty suspension arrangement only on the basis of an authorisation granted to this activity.

The customs authority shall, upon application, authorise the operation of an authorised wareholder, registered consigliant, registered consignor or tax representative, and the authorisation of a tax-free warehouse. The authorisation shall be valid at the start of the operation and during the operation.

§ 22
Tax warehouse

The manufacture, processing and possession of products subject to excise duty in respect of which the excise duty has not been paid shall be in a tax warehouse.

The authorised wareholder shall place all the excise goods received under the temporary tax suspension system in its duty free warehouse, unless the products have been delivered directly to the supply.

The products must be arranged in a tax-free warehouse in such a way that the authority may find it difficult to determine the quantity and quality of the products.

ARTICLE 23
Conditions for the authorisation of an authorised warehouse keeper

The authorisation of the authorised wareholder shall be granted to a natural or legal person, provided that this gainful activity:

(1) carry out the manufacture or processing of excisable products;

(2) carry out wholesale trade in products subject to excise duty on a continuous and significant scale;

(3) use or dispose of excisable products for use in this law or in the relevant tax law, for the purpose of a tax-free purpose, on a continuous and significant scale;

(4) maintain the duty-free shop for tax-free goods within the meaning of Article 89 (2);

(5) rent storage space and services for the pursuit of the activities referred to in paragraphs 1 to 4; or

(6) pursue other activities comparable to those referred to in paragraphs 1 to 5.

§ 24
Conditions for the authorisation of a duty-free warehouse

A duty free warehouse shall be issued for storage, space or territory:

1) which is under the control of the applicant and which can be controlled by the customs authority;

(2) which is suitable and shall be used for the exercise of the activities referred to in Article 23 to which the applicant is granted or has been authorised by the authorised warehouse keeper; and

(3) the need for an acceptable and justified need for the applicant to keep.

The authorisation of a tax warehouse shall not be granted to it for part of the storage facility referred to in Article 23 (1) to (3), which is considered to be the retail store or place of retail sale of products subject to excise duty, the liquor licence or other equivalent Space.

ARTICLE 25
Conditions for the authorisation of a registered consignee, registered consignor and tax representative

The authorisation of a registered consignee shall be granted to a natural or legal person who, in the course of his activity, receives excise goods from a place of importation from another Member State or Finland.

The registered consignor's authorisation shall be granted to a natural or legal person who, in the course of his activity, dispatches excise goods after release for free circulation.

The tax representative's authorisation shall be granted to a natural or legal person who has been authorised by the distance seller of a excise duty in another Member State to act as his tax representative in Finland for sale at a distance Products.

§ 26
Other conditions for authorisation

The authorisation of an authorised wareholder, registered consignee, registered consignor or tax representative shall be granted to the applicant:

(1) deemed to be reliable on the basis of the report received;

(2) shall be deemed to have sufficient financial and operational capacity to carry out activities;

(3) is not bankrupt, and if the applicant is a natural person, he is of legal age and is not limited; and

4) which has lodged a security pursuant to Article 28.

The applicant shall not be considered to be reliable if the applicant's natural person, or a member of the government of the applicant Community, the managing director, the responsible partner or the beneficiary or the actual beneficiary, is: Has committed a crime which may be considered to indicate that he is manifestly unfit to conduct the activity in which the authorisation is sought. Furthermore, the applicant is not considered to be reliable if, otherwise, through his previous activities he has shown that it is manifestly inappropriate to conduct the activity in which the authorisation is sought.

The applicant shall not be considered to have adequate financial conditions for the performance of the activity, in particular if the applicant is incapable of responding to his or her debts, or has repeatedly or substantially failed to comply with the declaration Taxes, public payments or other obligations.

The customs authority shall have the right to obtain, for the purposes of the authorisation procedure referred to in this Article, the necessary information from the Tax Administration concerning the fulfilment of the applicant's obligation to pay taxes and the payment of taxes Payment arrangement. Record of information from the criminal record shall be the criminal record (770/1993) .

§ 27
Content of authorisation

The authorisation decision shall lay down the conditions necessary for supervision and taxation which the holder of the authorisation has to comply with. Conditions may be amended to take account of the supervisory needs or changes in the activities of the authorisation holder.

The authorisation holder shall inform the customs authority of the material changes to the information reported in the application for authorisation.

The authorisation may be granted on a temporary basis.

ARTICLE 28
Guarantees

Where appropriate, the authorised wareholder shall provide the security of excise duties in respect of the manufacture, processing and possession of excisable products.

The registered consignee and the tax representative shall, where appropriate, provide security for the execution of excise duties.

Article 55 provides for the security of products to be transferred under the system of indirect taxation. The security for the movement of products released for consumption in another Member State is laid down in Chapter 9.

The amount of the security shall be determined by customs. When considering the size of the guarantee, account should be taken of the applicant's reliability, scope and profitability, and the applicant's solvency, liquidity and other financial conditions. In addition, consideration should be given to the prior economic activity of the applicant and the method of payment used by the applicant and the risk of becoming insolvent in the future. Customs may change the amount of the security if necessary because of changes in the activities of the holder of the authorisation. (27/04/2013)

L to 495/2014 (4) entered into force on 1 July 2014. The previous wording reads:

The customs authority determines the amount of the security. When considering the amount of the guarantee, account should be taken of the reliability of the applicant, the scope of the action and the financial capacity of the applicant to pay taxes. The customs authority may amend the amount of the security to take account of changes in the activities of the authorisation holder.

§ 29
Withdrawal and warning

The authorisation shall be withdrawn if:

(1) the authorisation holder no longer fulfils the conditions for the authorisation;

(2) the authorisation holder has substantially failed to pay excise duties;

(3) there have been significant or recurrent deficiencies, infringements or omissions in the activities of the authorisation holder and have not been corrected in spite of a written warning; or

(4) the authorisation holder requests the withdrawal of the authorisation.

Where there are deficiencies, infringements or omissions in the activities of the authorisation holder, the customs authority may issue a written warning to the authorisation holder. In the event of a warning, a time limit may be set for the authorisation holder within which the holder of the authorisation must remedy a deficiency or omission.

In the case of an authorisation holder, the withdrawal of the authorisation may be imposed no later than six months after the submission of the application to the customs authority.

Following the withdrawal of the authorisation, the customs authority shall immediately return the guarantee referred to in Article 28, or part thereof, which has not been used as a direct payment, after the authorisation holder does not have any outstanding taxes and it is not known that the authorisation shall: , new tax obligations would be imposed.

The authorisation shall be deemed to cease when the holder of the authorisation is declared bankrupt.

ARTICLE 30
Register of excise duties

The customs authority shall hold a register of authorisation holders and tax-free stocks as required by Council Regulation 2073 /2004/EC concerning administrative cooperation in the field of excise duties. In addition, the customs authority shall keep a register in order to implement this Act and the excise duty laws, which shall indicate the information necessary for the supply of excise duties or for the repayment of taxes.

The transmission of data from registers shall be governed by the law of the authorities (18/09/1999) , and other processing of personal data, in the context of the Personal Data Act (523/1999) , subject to the provisions referred to in Article 113.

For authorisation holders and for a non-tax-exempt storage register, information shall be provided by means of a technical service or by electronic means to the authorities responsible for excise duty in other Member States, as referred to in paragraph 1. The Regulation provides.

Chapter 5

Notification obligation

ARTICLE 31 (27/04/2013)
Issue of tax return

The tax declarant shall submit a tax return to customs for each tax period not later than 18 days of the calendar month following the tax period.

The taxable person referred to in paragraph 1 shall issue a tax return to customs within four working days from the date on which the products are received or the duty to perform the tax has otherwise been incurred, including that date. The Arkdays are not considered to be arilments. The reporting period of four working days shall not apply if the inspection or otherwise shows that the products have been imported or received without complying with the provisions on the taxation and control of this law.

Customs may, for justified reasons, order the taxable person to issue a tax return at a time other than that provided for in paragraphs 1 or 2, or to issue a joint tax return for two or more tax-exempt reserves. Customs may also, for a justified reason, order a certain taxable person for a longer period than that provided for in Article 6 (17), but not more than a calendar year.

The tax return shall provide the information necessary for the verification of the amount of the tax, together with the information on the duty-free delivery by product group. The authorised wareholder shall issue a tax return separately for each tax-exempt warehouse.

The tax return shall be deemed to have been issued when it has arrived at Customs. The date of arrival shall be governed by the law on electronic transactions (13/2003) Paragraph 10 And administrative law (434/2003) .

L to 495/2014 Article 31 entered into force on 1 July 2014. The previous wording reads:

ARTICLE 31
Issue of tax return

The tax declarant shall submit a tax return to customs for each tax period not later than 18 days of the calendar month following the tax period. (21.12.2012)

The taxable person referred to in paragraph 1 shall issue a tax return to customs within four working days from the date on which the products are received or the duty to perform the tax has otherwise been incurred, including that date. The Arkdays are not considered to be arilments. The reporting period of four working days shall not apply if the inspection or otherwise shows that the products have been imported or received without complying with the provisions on the taxation and control of this law. (21.12.2012)

Customs may, for justified reasons, order the taxable person to issue a tax return at a time other than that provided for in paragraphs 1 or 2, or to issue a joint tax return for two or more tax-exempt reserves. (21.12.2012)

The tax return shall provide the information necessary for the verification of the amount of the tax, together with the information on the duty-free delivery by product group. The authorised wareholder shall issue a tax return separately for each tax-exempt warehouse. The tax declaration signed by the taxable person shall be lodged by means of a form confirming the Customs Office. (21.12.2012)

The tax return may be submitted electronically ( Electronic tax return ). The electronic tax return shall be verified by a strong electronic identification and electronic signature law (617/2009) In accordance with paragraph 2 or in another acceptable manner.

The tax return shall be deemed to have been issued when it has arrived at Customs. The date of arrival shall be governed by the law on electronic transactions (2003) Article 10 and Administrative Law (2003) Article 18. (21.12.2012)

ARTICLE 32 (27/04/2013)
Method of delivery of the tax return

The tax declaration must be submitted by electronic means ( Electronic tax return ). Customs may accept the notification by means of a paper form.

Any other taxable person other than the tax authorities may issue a tax return by means of a paper form or by electronic means.

The electronic tax return shall be verified by a strong electronic identification and electronic signature law (617/2009) In accordance with paragraph 2 or in another acceptable manner. The taxable person shall sign the tax return on the paper form.

Notwithstanding the provisions of paragraphs 1 and 3, the duty may be imposed, as the electronic tax declaration procedure is introduced, derogations from the use of the electronic tax return and the use of the electronic procedure and the certificates-or An electronic tax declaration may be issued using the identification procedure.

L to 495/2014 Article 32 entered into force on 1 July 2014. The previous wording reads:

ARTICLE 32 (21.12.2012)
Further provisions on the issuing of an electronic tax return

Customs provides more detailed provisions since the electronic tax declaration procedure is introduced, which products and which are taxable persons, and by what electronic procedure and by means of a certification or identification procedure, electronic The tax return may be given.

Chapter 6

Submission of taxation

§ 33
Tax decision

The customs authority shall, on the basis of the tax declaration and the other report received, fix, without delay, the amount of excise duty to be paid.

The tax is laid down in the tax decision by product group. The tax shall be calculated from the units on which the tax is based, leaving the full unit without taking into account the components. However, parts which go beyond the full unit are taken into account if the tax is imposed on taxable products imported or received by private persons.

§ 34
Evaluation tax

Where a tax return has not been issued or it cannot be rectified as a basis for taxation, taxation must be provided according to the assessment ( Assessment tax ). In such a case, the tax decision shall state the reasons for the assessment. An assessment tax may be carried out if the audit referred to in Article 96 is found to be incomplete.

ARTICLE 35
Corrigendum in favour of the beneficiary

Where the excise duty is made by a calculation error or a comparable error, or because the customs authority has not examined the case in any part, the taxable person has not been wholly or partly not subject to it or is identical to it , the customs authority shall, unless the case otherwise has been settled or settled by decision of the appeal, shall rectify its decision.

The adjustment shall be made within one year from the beginning of the calendar year following the date on which the tax or tax refund was or should have been imposed.

§ 36
Ex post taxation

In the event that the taxable person has been wholly or partly defaulted on his obligation to declare or issued a defective, incorrect or false tax return or any other information or document, the excise duty has been wholly or partly completed , the customs authority shall impose excise duty on the taxable person for that reason ( Ex post taxation ).

Ex-post taxation shall be submitted within three years from the beginning of the calendar year following the date on which the tax or tax refund was or should have been imposed.

ARTICLE 37
Supply of correction and ex-post taxation

An adjustment or an ex-post tax may also be provided for a longer period, but not more than a calendar year.

ARTICLE 38
Verifying the matter

Where a taxable person has fulfilled his reporting obligations, the tax authority and the taxable person shall, as far as possible, participate in the investigation. In the main proceedings, the party with the better conditions shall provide an explanation.

ARTICLE 39
Justification of the decision

The tax decision shall be reasoned if it deviates from the tax declaration provided by the taxable person or relates to an assessment of a tax, an adjustment for the benefit of the tax beneficiary, a tax increase, a tax increase or an error fee or otherwise deviates from the decision Of regular taxation. The explanatory statement shall state which of the main facts have been taken as the basis of the decision and indicate the applicable provisions.

A decision may be rejected if it is manifestly unnecessary.

ARTICLE 40
Consultation

In the event of a substantial deviation from the tax declaration provided by the taxable person, the taxable person shall be given an opportunity to be heard.

Before the grant of an assessment tax, a correction to be made in favour of the tax beneficiary or a taxable person shall be provided with an opportunity to be heard.

ARTICLE 41
Service of the decision

The decision may be communicated without recourse to the licence procedure, in which case it shall be deemed to have been informed on the seventh day after the decision has been issued for the carriage of the post, unless otherwise displayed. The decision may also be communicated in person. In such cases, the decision shall be deemed to have been received on the working day following the date of adoption of the decision.

The decision on the electronic notification or application may also be communicated by electronic means, indicating that the decision is available on the Customs Information System. In such cases, the decision shall be deemed to have been received on the working day following the decision to obtain the decision on the Customs Information System. (21.12.2012)

The decision shall be communicated to the State trustee referred to in Article 107 in such a way as to allow the guardian to have access to the decision and to the documents on which it is based. (21.12.2012)

For the rest, the notification of the decision is governed by the law on administrative and electronic transactions.

ARTICLE 42
Circling the tax

Where an circumstances or measure has been given a legal form which does not correspond to the actual nature or purpose of the case, the provision of excise duty must be carried out as if the correct form had been used.

ARTICLE 43
Tax increase

The excise duty may be increased:

(1) where the taxable person has, without a valid reason, issued a tax return or any other information or document after the prescribed period, not less than eur 50 and not more than eur 2 500, and if the tax return, other information or document has only been given Or where there is a slight defect and the taxable person has not complied with the call for its repair, up to a maximum of eur 3 500;

(2) where the taxable person has, without a valid reason, given the tax return or any other information or document incorrectly or substantially in the form of an incomplete or incomplete declaration, or if, after receiving the request, he has failed to fulfil his reporting obligations; or By a maximum of 30 %;

(3) where the taxable person has, on purpose or in gross negligence, provided an incomplete, incorrect or false tax return, any other information or document, or otherwise failed to fulfil his reporting obligations, and the procedure referred to in The fact that the taxable person could not have been subject to a tax by a maximum of 50 %.

If the procedure referred to in paragraph 1 (3), taking into account the amount of benefits that can be achieved and other relevant circumstances, must be considered gross, the tax may be increased by at least 50 % and not more than 100 %.

Where the incorrect or non-conformity referred to in paragraphs 1 or 2 applies only to part of the excise goods, the tax increase shall be imposed only on the excise duty corresponding to that part.

ARTICLE 44
Error fee

Where the procedure referred to in Article 43 (1) (1) to (3) applies to excise duty, where the tax is not imposed or where the amount of the tax is low and the tax increase has not been imposed, or where such a law or the relevant tax law or The failure to notify the customs authority or any other obligation referred to in the decision of the customs authority, based on those provisions, or in the decision of the customs authority based on those provisions, or where the refund on excise duty In order to obtain incomplete or incorrect information, the error rate may be To provide at least eur 50 and not more than eur 15 000.

ARTICLE 45
Determination of the tax increase and error fee

In calculating the tax increase and the error rate, account shall be taken of the reproducibility, repetitive nature of the procedure and other similar considerations.

Before imposing a tax increase or an error fee, the person concerned shall be given an opportunity to be heard. However, where a tax increase or an error fee is imposed on the basis that a tax declaration or any other information or document has been issued to the customs authority, a decision may be taken to ensure that a tax increase or an error fee is not heard. After the deadline.

The tax increase or the error fee shall remain in force, notwithstanding the cessation of the taxable person or the return of excise duty, if the reasons on which the penalty is imposed are still in place.

Chapter 7

Payment of tax and tax collection

ARTICLE 46
Date of payment of the tax

The tax period notifier shall pay the excise duty for the tax period at the latest on 27 days of the following calendar month. If the deadline is a holiday or on a daily basis, the tax shall be paid on the first working day thereafter.

The taxable person other than the taxable person shall pay the tax within 10 working days of the date on which the products have been received or the duty to perform the tax has otherwise been incurred. The Arkdays are not considered to be arilments. In the cases referred to in Article 12 (1) (3), the duty to carry out the duty shall be incurred immediately after the products have been unlawfully received or imported, or the irregularity has otherwise been ascertained.

Where the taxable person has not been notified of the tax decision before the expiry of the period referred to in this Article, the excise duty shall be carried out in accordance with the tax declaration or the taxable person's accounts.

§ 47 (21.12.2012)
Tax collection

Unless otherwise provided for in this Act or by virtue of this Act, the collection, collection, liability and refund of excise duty shall apply in the case of tax law (2006) Or pursuant to that provision, where the tax collection authority within the meaning of the Tax Code is Customs.

Article 47a (27/04/2013)
Drying

The customs duty may be offset against the payment of any duty, tax or other invoice or penalty lodged pursuant to this or other excise duty under the law on excise duty, as well as the penalty for delay and the deferral rate. The receipt may be delivered as a performance of a debt which is due or for which the recipient of the refund is liable to the taxable person or otherwise.

The duty shall inform the person responsible for the receipt or otherwise of the liability. The statement of appeal shall be accompanied by an appeal.

L to 495/2014 Article 47a entered into force on 1 July 2014.

Article 47b (27/04/2013)
Obstacles to the receipt

No receipt shall be provided:

(1) as a performance of an expired debt;

2. The performance of a debt or part thereof whose implementation is suspended or prohibited.

The receipt shall not be used:

(1) a duty, tax or payment made by mistake;

(2) the refund for which the corresponding funds have been paid in the form of a share of the insolvency of the taxable person.

The bankruptcy of the beneficiary and the forecluse of the refund shall not prevent the receipt of the receipt. Customs shall forthwith inform the bailiff of the claim to be recovered by the bailiff.

L to 495/2014 Article 47b entered into force on 1 July 2014.

Article 47c (27/04/2013)
Date of receipt

The date of receipt of the excise duty shall be the date on which the refund decision is taken. The refund rate and the penalties for late payments shall be calculated on the date of the receipt.

L to 495/2014 Article 47c entered into force on 1 July 2014.

Article 47d (27/04/2013)
Disorder order

If the recipient of the refund has a number of outstanding claims due and the refund is not sufficient for all of them, the refund shall be used as a payment order in the order provided for in Article 30a of the Customs Act.

If the refund is not used for the payment of the Customs claims, it may be used for the performance of other outstanding and unpaid taxes, public-law charges and the penalty and deferral rate, if: Before payment of the refund, the relevant authority has requested it from the authority deciding the receipt. Conversely, the recoverable return from the taxable person's other authority may be used for the performance of the Customs claim on request. The receipt shall be subject to the provisions of Articles 47a to 47c.

If the amount to be returned is not used as a performance of the Finnish authorities' claims, the refund may be used for the performance of the foreign customs duty or tax payable in Finland under the customs agreement with a foreign country.

L to 495/2014 Article 47d entered into force on 1 July 2014.

Article 47e (27/04/2013)
More detailed provisions on the signature

Customs may give more detailed provisions on the procedure to be followed.

L to 495/2014 Article 47e entered into force on 1 July 2014.

ARTICLE 48
Tax increase and delay rate

If the taxable person performs the tax at the time of payment without payment, he shall, on his own initiative, pay the same tax increase. If the tax increase is not paid on its own initiative, the customs authority shall fix the tax increase. The non-paid excise duty payable by a tax decision shall be remunerated at the rate of delay.

The tax increase and the delay interest shall be calculated in accordance with the law on the increase in the tax and the amount of the delay (186/1995) Provides. In the context of the adjustment for the benefit of the tax and the tax beneficiary, the imposition of the appendix is subject to the provisions of Article 3 (1) and (2) of the Law on the Supplement and the Court of Justice.

ARTICLE 49
Repayment rate

If excise duty is reimbursed on the basis of a tax adjustment or a complaint, the refund rate shall be paid. The interest shall be calculated as the annual interest rate, which shall be the interest rate of each half-year in the preceding calendar year. (633/1982) in Article 12 The reference rate referred to above, less than 2 percentage points, but not less than 0,5 %. Interest shall be calculated from the date of payment of the tax. Interest shall not be paid to a refund of EUR 100. The provisions on excise duty shall apply, unless otherwise provided for in this Act or by any other law.

§ 50
Minimum portable and excise duty

If the sum of the decision is less than EUR 10, the excise duty shall not be levied.

The minimum excise duty shall be eur 10.

Where the tax is collected or returned in the case referred to in Article 3 (1), the minimum portable and refund rate shall apply to the smallest applicable or recoverable customs duty.

Chapter 8

Transfer of products under the temporary tax system

ARTICLE 51
Transfers of products under the temporary tax system

Products subject to a harmonised excise duty may be transferred within the Union or, where the products are transferred through a third country or a third region, under a duty suspension arrangement:

(1) from a tax warehouse to another tax-exempt warehouse, registered consignee, temporarily registered consignee or place of export;

(2) from a tax warehouse to the recipient within the meaning of Article 18 (1), if the products are dispatched from another Member State;

(3) from the place of importation to one of the destinations referred to in paragraphs 1 or 2 or to the consignee where the products concerned are dispatched by a registered consignor.

Products subject to excise duty other than the harmonised excise duty may be transferred under the temporary tax system:

(1) in the territory of Finland from a tax warehouse to another warehouse or place of export or to another Member State;

2) from another Member State or from the place of importation to a tax-free warehouse or registered consignee in Finland.

ARTICLE 52
Registered consiger

Registered consignees may receive excise goods from another Member State or Finland from a place of importation under a duty suspension arrangement. Registered consignees shall not be held or dispatched under a duty suspension arrangement for products subject to excise duty.

ARTICLE 53
Temporary registered consiger

The temporary registered consignation shall receive, at a given time, a certain quantity of excise goods from another Member State or Finland from the place of importation in Finland under a duty suspension arrangement. The temporary registered consignees shall not be held or dispatched under a duty suspension arrangement for products subject to excise duty.

The customs authority shall grant the right to act temporarily as a registered consigner if, prior to dispatch of products subject to excise duty, the person has made a declaration to the customs authority of the goods dispatched and provided the security thereof. Of the excise duty.

ARTICLE 54
Direct assignment

The authorised warehousekeeper or registered consignee may receive excise goods under a duty suspension arrangement in a non-tax-free warehouse or at the place of reception of the registered consignee, where the products: Have been dispatched from a tax warehouse in another Member State or from a place of import in another Member State or Finland.

The authorised warehrer and the registered consignee shall notify the customs authority before the operations referred to in paragraph 1 are initiated. The customs authority may restrict or prohibit the use of direct donation for reasons of control.

The authorised wareholder or the registered consigner shall be obliged to issue a report of receipt within the meaning of Article 64 (1) of the products directly supplied.

ARTICLE 55
Guarantee of movements of excisable products

The authorised warehrer and the registered consignor shall provide security for the execution of excise duties on the movement of excisable products in the context of the temporary transfer of duty. The guarantee shall be valid throughout the Union.

Customs certify the amount of the security in connection with the issuance of the authorised warehouser and the registered consignor. (27/04/2013)

L to 495/2014 (2) entered into force on 1 July 2014. The previous wording reads:

The customs authority shall certify the amount of the security in connection with the authorisation of the authorised warehrer and the registered consignor.

The Regulation of the Council of State may provide for the waiver of the security referred to in paragraph 1 for the transfer of energy products in the system of temporary taxation to another Member State. (27/04/2013)

L to 495/2014 (3) entered into force on 1 July 2014.

ARTICLE 56
Start of transfer

In the situations referred to in Article 51 (1) (1) (1) and (2), the transfer of products subject to excise duty shall begin in the situations referred to in paragraphs 1 and 2 of Article 51 (1) and Article 51 (1) of the In the situations referred to in paragraph 3, where they are released for free circulation in accordance with Article 79 of the Customs Code.

ARTICLE 57
End of transfer

The transfer of products subject to excise duty under the temporary tax system shall cease when the recipient has received excise goods or when the products have left the territory of the Union.

ARTICLE 58
Posting of products under the control of the computerised system

A computerised system shall be used for the movement of products subject to harmonised excise duty. The movement of such products shall be deemed to occur under the temporary tax exemption only if it is carried out using an electronic administrative document drawn up in accordance with paragraphs 2 and 3. However, the use of an electronic administrative document shall not be required if the products are transferred under the simplified procedure referred to in Article 66 or comply with Council Regulation (EC) No 479/2008. Commission Regulation (EC) No amended on the rules for the vineyard register, the compulsory declarations and the collection of data relating to the monitoring of the market, the documents accompanying the transport of the products and the registers kept in the wine sector 436/2009 requirements. In such cases, the consignee shall inform the customs office of receipt of the wine deliveries by the document required by that Regulation or by reference to that document. (27/04/2013)

L to 495/2014 (1) entered into force on 1 July 2014. The previous wording reads:

A computerised system shall be used for the movement of products subject to harmonised excise duty. The movement of such products shall be deemed to occur under the temporary tax exemption only if it is carried out using an electronic administrative document drawn up in accordance with paragraphs 2 and 3. However, the use of an electronic administrative document shall not be required if the products are transferred under the simplified procedure referred to in Article 66.

Where excise goods are dispatched under a duty suspension arrangement, the authorised warehrer and the registered consignor shall submit a draft electronic administrative document to the customs authorities on computerisation Using the system.

The customs authority shall verify the information contained in the draft electronic administrative document by electronic means. If the information is not correct, the customs authority shall inform the sender without delay. If the information is correct, the customs authority shall issue an administrative reference code to the electronic administrative document and inform the sender thereof.

The customs authority shall forward the electronic administrative document to the competent authorities of the Member State of destination without delay if the destination is in another Member State, or directly to the consignee, if the consignee is in Finland.

Where products subject to excise duty are transferred from Finland to the place of export and no export declaration is lodged in Finland, the customs authority shall forward the electronic administrative document to the competent authorities of the exporting Member State without delay. Where an export declaration is lodged in Finland, the customs authority shall keep an electronic administrative document waiting for the export report.

The electronic administrative document received by the customs authority shall be forwarded to the consignee only if this is an authorised warehousekeeper, registered consignee or temporarily registered consignee.

ARTICLE 59
Document accompanying the products

The authorised warehousekeeper and the registered consignor shall provide the following person with the excise duty on the electronic administrative document or any other commercial document which clearly identifies: A unique administrative reference code. This document shall be capable of being presented to the competent authorities on request throughout the period of the temporary duty suspension.

ARTICLE 60
Cancellation

The sender may withdraw the electronic administrative document for as long as the transfer has not started in accordance with Article 56.

ARTICLE 61
Change of destination

During the transfer of the temporary tax system, the consignor may change the destination using the computerised system and present a new destination, which shall be a tax-free warehouse, registered consigner, temporarily The registered consigent, the place of export or, where applicable, the place of direct transfer within the meaning of Article 54.

§ 62
Transfers of energy products

An authorised warehousekeeper or a registered consignor may send a harmonised excise duty on energy products under the temporary tax duty system by sea or inland waterway to a consignee which is not exactly known for: When the sender gives the draft electronic administrative document referred to in Article 58.

Using the computerised system, the consignor shall provide the customs authorities with the information on the recipient as soon as they are known and at the latest after the transfer.

ARTICLE 63
Distribution of consignment

In the system of temporary taxation, the consignor shall distribute the movement of energy products subject to a harmonised excise duty into two or more movements if:

(1) the total quantity of products subject to excise duty does not change;

(2) the distribution is carried out on the territory of the Member State authorising Finland or other such proceedings; and

(3) the customs authority or the competent authorities of the other Member State concerned shall be informed of the place where the transfer is distributed.

The consignor shall inform the customs authority before the operations referred to in paragraph 1 are initiated.

ARTICLE 64
Receiving

The registered consignee, the registered consignee and the temporarily registered consignee shall, without delay and at the latest five working days after the end of the transfer, issue a report on the products Of receipt ( Reception report ). The customs authority may, for a reasoned reason, extend the time limit for the adoption of the report if the recipient so requests.

The customs authority shall check the information in the receipt report by electronic means. If the information is not correct, the customs authority shall inform the addressee without delay. If this information is correct, the customs authority shall confirm the receipt of the report of the report and send the report to the competent authorities of the Member State of dispatch.

The customs authority shall forward the report to the sender. If the consignment and destination are located in Finland, the receiving report shall be sent directly to the sender.

If the consignee is one of the persons or entities referred to in Article 18 (1), the consignee shall, within 30 days following the end of the transfer, submit to the customs authority a copy of the tax exemption certificate referred to in Article 18 (4) and A commercial document indicating the quality and quantity of the products received. The customs authority shall send the documents without delay to the competent authorities of the Member State of dispatch for transmission to the consignor for confirmation of the transfer.

ARTICLE 65
Export report

Where the export declaration is lodged in Finland, the customs authority shall draw up the export report on the basis of the confirmation of the office of exit or establishment within the meaning of Article 793 (2) of the implementing Regulation of the Customs Code. The formalities were carried out when the products were transferred to the third area. The confirmation shall certify that the excise goods have left the territory of the Union.

The customs authority shall check the information contained in the confirmation referred to in paragraph 1 by electronic means. Once the information has been verified, the customs authority shall send the export report to the competent authorities of the Member State of dispatch.

The customs authority shall forward the incoming export report to the sender.

ARTICLE 66
Simplified procedure

Where products are transferred between untaxed stocks in the system of temporary taxation in the territory of Finland, the authorised warehousekeeper may, instead of an electronic administrative document, draw up a document containing the following information:

(1) the products to be carried over and their quantities by type of tax;

(2) the name, address and excise number of the consignor and consignee;

3) the date of dispatch and the address of the products;

(4) the excise number of the sending and receiving storage; and

5) a reference number in which the consignment can be identified in the accounts of the consignor and the consignee.

The document shall be drawn up in duplicate, one of which shall be kept in the consignor's accounts. The second paragraph of the document must be attached to the transport of the products and kept in the recipient's accounts. The consignee shall immediately inform the consignor if the products received are different from the document.

§ 67
A system replacing the computerised system

Where a computerised system is not available, an authorised warehousekeeper or a registered consignor may initiate the movement of excisable products under the system of temporary taxation under the following conditions:

(1) products are accompanied by a paper document containing the same information as the draft electronic administrative document; and

(2) the authorised warehousekeeper or the registered consignor shall inform the competent authorities of the Member State of dispatch prior to the commencement of the shipment and shall report on the reason that the computerised system is not in service if it is due to: The sender.

A draft electronic administrative document shall be issued by an authorised warehrer or registered consignor in accordance with Article 58 when the computerised system is again available.

As soon as the information contained in the electronic administrative document is accepted in accordance with Article 58 (3), the electronic administrative document shall replace the paper document. Article 58 (4) and (5) and Articles 64 and 65 shall apply mutatis mutandis.

As long as the information in the electronic administrative document has not been approved, the transfer shall be deemed to take place under the temporary tax exemption scheme in accordance with the paper referred to in paragraph 1.

A copy of the document drawn up on the paper referred to in paragraph 1 shall be kept by the authorised warehrer or the registered consignor.

Where the computerised system is not available in the Member State of dispatch, the consignor shall transmit the information referred to in Article 61 or other means of communication on the allocation of energy products referred to in Article 62. The consignor shall inform the competent authorities of the Member State of dispatch before the place of destination changes or the transfer is distributed.

ARTICLE 68
Replacement documents of the report and the export report

If, at the end of the transfer, the receiving report cannot be completed within the prescribed period, in accordance with Article 64, because the Member State of destination does not have a computerised system or a computerised system has not been in use in the Member State of dispatch And the electronic administrative document has not yet replaced a paper document, the consignee shall, with the exception of duly justified cases, provide the customs authorities with a paper document containing the same information as The receipt of the report and certifying that the transfer is completed.

The customs authority shall send a copy of the document referred to in paragraph 1 to the competent authorities of the Member State of dispatch and shall keep the copy of its receipt available to the consignee, unless the recipient is able to provide: The report of the receipt of the report by the computerised system, or if it is a duly justified case.

Once the computerised system is once again available in the Member State of destination or when the procedures referred to in Article 67 (3) have been completed, the consignee shall issue a report of receipt in accordance with Article 64.

If the export report referred to in Article 65 cannot be submitted after the completion of the transfer, in the absence of a computerised system or an electronic administrative document in the exporting Member State, a paper document has not been replaced by the The competent authorities send the competent authorities of the Member State of dispatch to the competent authorities of the Member State of dispatch a paper containing the same information as the export report and certifying that the transfer is completed, except where the export report can be submitted; Through the computerised system as a matter of urgency or in case of A duly justified case.

The competent authorities of the Member State of dispatch shall forward to the consignor a copy of the document drawn up on the paper referred to in paragraph 4 or keep it available to him.

Once the computerised system is once again available in the exporting Member State or the electronic administrative document has been replaced by a paper document, the export report shall be sent by the competent authorities of the exporting Member State.

ARTICLE 69
Alternative evidence

Notwithstanding Article 68, the report of receipt or export report shall provide evidence that the movement of excisable products has been terminated in accordance with Article 57.

Where a receipt or export report is not provided for, for the reasons set out in Article 68 (1), as an alternative sample, the competent authorities of the Member State of destination, based on the appropriate evidence, may be Confirmation that the products subject to excise duty have arrived at the destination indicated for them. In the case of products exported outside the Union, the evidence may be presented by the competent authorities of the Member State in which the customs office of exit is situated in the territory of the Union.

Proper proof is a document issued by the consignee with the same information as the receipt report or the export report. Where appropriate evidence has been approved by the competent authorities of the Member State of dispatch, they shall decide the transfer in the computerised system.

ARTICLE 70
More detailed provisions on the introduction and use of the computerised system

Customs shall provide more detailed provisions on the use of the computerised system, the electronic administrative document on the information content of the electronic administrative document and the issue of what the electronic administrative document may be issued using the certification or identification procedure. (21.12.2012)

The structure and content of the electronic messages used for the temporary duty-free movement of goods subject to excise duty is governed by the provisions of Council Directive 2008 /118/EC on the provisional application of the excise goods Commission Regulation (EC) No 684/2009 on computerised procedures for tax-free movement.

ARTICLE 71
Transfer of certain products without a computerised system

The transfer of non-harmonised products shall not be used for the computerised system and shall not be subject to the provisions of Articles 53, 58-65, 67, 68 and 70. The simplified procedure provided for in Article 66 shall apply if these products are transferred to the system of duty free from duty in the territory of Finland.

Where products other than the harmonised excise duty are imported from outside the Union, the authorised warehrer or registered consignee shall enter into the customs declaration for free circulation of the products The number of the stock to which the products are transferred, the reference number of the consignment and a significant number of the customs declaration number and the reference number of the consignment.

Chapter 9

Products taxed in another Member State

ARTICLE 72 (27/04/2013)
Details of private individuals

The excise duty shall not be levied on products released for consumption by a private person in another Member State and transported to Finland for their own use.

In assessing whether the products brought by a private person in Finland are to be considered for his own use or for commercial or other purposes, account shall be taken of the commercial status and the reasons for holding the products, The location of the products and the mode of transport used, the documentation relating to the products, the nature of the products, the quantity of products and the other factors affecting them.

When carrying out the assessment referred to in paragraph 2, the quantity of products shall be considered to indicate that the products will be for a commercial purpose, unless a private person makes the likelihood that the products will be made available for his own use if he: With more than:

(1) 20 litres of intermediate products;

2) 90 litres of wine not exceeding 60 litres of sparkling wines;

(3) 110 litres of beer;

4) 10 litres of other alcoholic beverages.

If a private person acquires goods otherwise than in the manner referred to in paragraph 1, he shall be obliged to pay a tax on the basis of which the amount and amount of which is laid down in the relevant excise law. In addition, the private person shall comply with the provisions of this Act concerning the taxation and control of products supplied for commercial purposes.

Notwithstanding the provisions of this Article, a private person who imports motor fuel from another Member State to Finland for his own use shall carry out the fuel from the excise duty on liquid fuels (1472/1994) If the question is as follows:

(1) motor fuel imported in a way other than the normal fuel tank in the motor vehicle;

(2) motor fuel, which is imported in a storage tank more than 10 litres per engine power; or

(3) liquid fuel used for heating, imported in a manner other than that used in a professional commercial vehicle.

In the circumstances referred to in paragraph 5, a private person shall, upon arrival in Finland, notify the taxable amount of the fuel to customs.

L to 495/2014 Article 72 entered into force on 1 July 2014. The previous wording reads:

ARTICLE 72
Details of private individuals

The excise duty shall not be levied on products released for consumption by a private person in another Member State and transported to Finland for their own use.

If a private person acquires goods otherwise than in the manner referred to in paragraph 1, he shall be obliged to pay a tax on the basis of which the amount and amount of which is laid down in the relevant excise law. In addition, the private person shall comply with the provisions of this Act concerning the taxation and control of products supplied for commercial purposes.

In assessing whether the products brought by a private person in Finland are to be considered for his own use or for commercial or other purposes, account shall be taken of the commercial status and the reasons for holding the products, The location of the products and the mode of transport used, the documentation relating to the products, the nature of the products, the quantity of products and the other factors affecting them.

Notwithstanding the provisions of this Article, a private person who imports motor fuel from another Member State to Finland for his own use shall carry out the fuel from the excise duty on liquid fuels (1472/1994) If the question is as follows:

(1) motor fuel imported in a way other than the normal fuel tank in the motor vehicle;

(2) motor fuel, which is imported in a storage tank more than 10 litres per engine power; or

(3) liquid fuel used for heating, imported in a manner other than that used in a professional commercial vehicle.

In the circumstances referred to in paragraph 4, a private person shall, upon arrival in Finland, inform the customs authority of the taxation of the fuel.

ARTICLE 73
Gift consignments

For the purposes of their own use, a private person may receive, without taxation, the quantities of tobacco products and alcoholic beverages sent by a private person from another Member State not exceeding the following amounts:

1) tobacco products:

(a) cigarettes 300 copies;

(b) cigarillos of 150 pieces; an individual mass not exceeding three grams;

(c) cigars of 75 pieces; or

(d) 400 grams of tobacco and cigarettes;

2) spirit drinks:

(a) alcohol or alcoholic beverages with an alcoholic strength exceeding 22 % vol, 1 litre;

(b) alcohol or alcoholic beverages with an alcoholic strength not exceeding 22 % vol., 3 litres;

(c) carbon-free wine of 5 litres; and

(d) 15 litres of beer.

Any person receiving tobacco products or alcoholic beverages more than those provided for in paragraph 1 shall be liable, for the excess of the taxable amount, to be taxed on the basis and amount of the excise duty in the relevant excise law.

ARTICLE 74
Private procurement

If a private person, other than in the manner referred to in Article 72 or by distance selling, purchases excise goods from another Member State, which are transported by another private or professional trader to Finland, The person who acquired the products is a taxable person. Also responsible for the transport of products, as well as products in Finland, are also responsible for the purchase of a personal tax from a private person rather than his own tax.

The excise duty shall be subject to the provisions in force on the day on which products intended for release or disposal are held in Finland.

Before commencement of the transfer, the private person referred to in paragraph 1 shall notify the customs authority of the harmonised excise duty on products dispatched from another Member State to Finland, as well as the security of excise duties Of completion.

ARTICLE 75
Possession for commercial purposes

Where excise goods released for consumption in another Member State are held for commercial purposes in Finland for the purpose of their donation or use, they shall be subject to excise duty in Finland, Without prejudice to the provisions on distance selling.

The taxable person shall be the person who supplies the products or holds the products intended for disposal or to whom the products are supplied in Finland.

The excise duty shall be subject to the provisions in force on the day on which products intended for release or disposal are held in Finland.

Where the excise goods already released for consumption in one Member State are transferred to the Union for commercial purposes and the shipment complies with the procedures laid down in Article 78, the products shall be considered not to be held in this Before entering the Member State of destination.

ARTICLE 76
Possession with water or aircraft

Products subject to excise duty on board water or aircraft operated between Finland and another Member State which are not sold when the vessel is in the territory of Finland are not considered to be held for commercial purposes in Finland.

ARTICLE 77
Tax-free fuel for professional transport

Tax-free is a fuel that is in the normal fuel tank of a motor vehicle of a motor vehicle entering a commercial vehicle from another Member State, or a refrigeration system or other system In the normal fuel tank, where the fuel is intended for the use of its own vehicle or for the maintenance of the cooling system or other system in the vehicle.

ARTICLE 78
Procedure in commercial transactions

Where, in the cases referred to in Article 75 (1), products are dispatched between Finland and another Member State or in Finland in such a way that the transport of products takes place through the territory of another Member State, products must be provided in the Member State of dispatch Within the meaning of Commission Regulation (EEC) No 3649/92 establishing a simplified accompanying document for products subject to excise duty for consumption within the Community ( Simplified accompanying document ), which contains the essential elements of the document referred to in Article 58 (1).

Prior to the start of the transfer, the taxable person shall notify the customs authority of the products dispatched from another Member State to Finland and provide a guarantee for the execution of excise duties.

Paragraphs 1 and 2 shall not apply to the transfer of products other than the harmonised excise duty between Finland and the other Member State.

The Act of the Council of State may provide for a procedure for the replacement of the accompanying document referred to in paragraph 1, which shall be subject to regular transfer of products released for consumption between Finland and the other Member State. It is required that in another Member State there is reciprocity or a similar simplified procedure for the application of the simplified procedure.

ARTICLE 79
Distance selling

The excise duty is levied on products sold in Finland by distance selling.

The distance seller is a taxable person. If the distance seller has a tax representative, he is a taxable person instead of a distance seller. The distance seller shall be liable for the excise duty payable by the tax representative rather than his own tax.

The excise duty is incurred when excise goods are released in Finland. The excise duty shall be payable on the date on which the product is delivered in Finland.

ARTICLE 80
Procedure for distance selling

A distance seller without a tax representative in Finland shall notify the customs authority before the dispatch of the excise goods from another Member State to Finland and provide a guarantee for the execution of excise duties.

Paragraph 1 shall not apply to the transfer of non-harmonised excisable products from another Member State to Finland.

§ 81
The destruction of products released for consumption during transport

The excise duty shall not be collected in Finland if the excise goods released for consumption are completely destroyed or are definitively lost during their transport from another Member State to Finland. Any loss or loss must be caused by reason of the nature of the products, such as the cause of limitation, evaporation or the characteristics of such a comparable product, by force majeure or an unforeseen event such as: A fire, a breakdown or any other event, as a result, or on the basis of a permit from the competent authority. Products shall be considered to be completely destroyed or permanently lost if it is not possible to use them as excise goods.

If the excise goods are completely destroyed or are definitively lost in Finland or found in Finland, the destruction or loss of products shall be demonstrated to the satisfaction of the customs authority. If the products are destroyed or lost or detected in another Member State, it shall be proved to the satisfaction of the competent authorities of that Member State.

The guarantee pursuant to Article 28 (2), Article 78 (2) or Article 80 (1) shall be released.

ARTICLE 82
Anti-regulatory procedure

The excise duty is levied in Finland for products released for consumption in another Member State, which have occurred in Finland during the period referred to in Article 75 (1) or in Article 79 (1).

The excise duty is levied if the irregularity is detected in Finland, but it cannot be determined where the irregularity has occurred. However, if, within three years of the date on which the excise goods released for consumption are acquired, the Member State in which the irregularity actually took place shall be ascertained in the Member State in which the irregularity actually took place.

The excise duty is levied on the person who provided the security in accordance with Article 28 (2), Article 78 (2) or Article 80 (1), and from the person who participated in the irregularity.

Irregularities refer to the situation where the movement of excisable products within the meaning of Article 75 (1) or in Article 79 (1) has not been subject to the procedure referred to in Article 78 and when the products concerned are: The transfer or part thereof has not been completed in accordance with the provisions.

ARTICLE 83
Repayment or revocation of excise duty

Where products in Finland have been subject to excise duty have been used or supplied for use for the purposes of duty-free, the person using or giving up the products shall be entitled, upon application, to receive a refund equivalent to that carried out, Unless otherwise provided for in this Act or in the relevant tax law law. The condition for reimbursement is that the applicant reliably demonstrates the products supplied or used for tax-free purposes.

Where products for which a excise duty has been carried out in Finland are held for commercial purposes in another Member State for the purpose of extradition or use, the person who sent the products shall be entitled to: A refund corresponding to tax. A condition for reimbursement is that the transfer of products to another Member State has been followed by the procedure laid down in Article 78 and the applicant reliably demonstrates that the product has been subject to an appropriate excise duty in another Member State.

If a product sold in Finland is sold from Finland to another Member State from Finland to another Member State, the seller is entitled to a refund corresponding to excise duty paid in Finland. For the purpose of refund, the distance seller or his tax representative shall, prior to the dispatch of the products, have registered and lodged a security in the Member State of destination and paid the excise duty of the Member State of destination.

The excise duty on products released for consumption in Finland shall be reimbursed if the products have been taxed in the Member State where the irregularity occurred or was detected in the situation referred to in Article 82. In that case, the security lodged pursuant to Article 28 (2), Article 78 (2) or Article 80 (1) shall also be released.

If, in the cases referred to in paragraphs 1 to 4, the tax imposed in Finland has not been fully paid, the non-payment of the tax shall be cancelled. A refund or cancellation shall be applied to the customs authority within three years of the end of the calendar year in which the product is subject to a tax imposed in Finland.

If the right to deduct provided for in this law or in the relevant tax law has not been able to be used in full within the prescribed period, the taxable person shall be entitled, upon application, to obtain a non-deductible tax Equivalent refund. Feedback shall be applied to Customs within three years of the end of the calendar year in which the entitlement to deduct was incurred. (27/04/2013)

L to 495/2014 Article 6 entered into force on 1 July 2014.

Chapter 10

Taxation of non-Union products

§ 84
Details of private individuals

A passenger arriving in Finland from outside the Union may import excisable products in his personal luggage for a maximum of the amount provided below. Tax exemption is conditional on the non-commercial nature of the imports.

Imports are not considered to be of a commercial character if:

(1) imports are random;

(2) the imports consist exclusively of the personal or family life of the passenger, or products intended for gifts; and

3) the nature and quantity of the products are such that they cannot be considered as products imported for commercial purposes.

Personal luggage shall be regarded as baggage which the passenger is able to present to the customs authority when arriving in Finland. Luggage shall also be considered to be luggage which the passenger may submit to the customs authority only later if the passenger submits a statement that the company responsible for the carriage was registered at the time of departure of the passenger. Involved in the following luggage.

Imports of excisable products other than those referred to in Articles 85 to 87 shall also apply to the (1501/1993) Article 95d .

However, products which are shown to be acquired in a taxable person from another Member State shall be exempt according to the provisions of Article 72.

ARTICLE 85
Untaxed import volumes of tobacco products

The maximum amount of tobacco products imported under Article 84 shall be:

1) 200 cigarettes;

2) 100 cigarillos; unit mass not exceeding three grams;

(3) 50 cigars; or

4) 250 grams of tobacco and cigarettes.

A tax may be imported for more than one of the tobacco products referred to in paragraph 1, provided that their percentages of the maximum tax maximum amount are not more than 100 %.

Under the age of 18, tobacco products must not be taxed.

Anyone who comes from outside the Union with more tobacco products than those provided for in this Act shall be liable, in the case of excess, to pay a tax on the basis and amount of which is laid down in the Act on Tobacco Tax (1470/1994) .

ARTICLE 86
Import import volumes for alcoholic beverages

Under Article 84, a passenger may import 4 litres of carbonless wine and 16 litres of beer.

In addition, the passenger is allowed to import tax:

1) a litre of alcohol or alcoholic beverages with an alcoholic strength of more than 22 % vol.; or

2) 2 litres of alcohol or alcoholic beverages with an alcoholic strength not exceeding 22 % vol.

The tax may be imported into both the products referred to in paragraph 2 (1) and (2), provided that their percentages of the maximum tax maximum amount are not more than 100 %.

ARTICLE 87
Tax-free fuel

Under Article 84, in addition to the fuel in the normal fuel tank in the motor vehicle, and for each engine vehicle, a maximum of 10 litres in a portable container carried by such means of transport shall: Fuel.

Anyone who comes from outside the Union with more fuel than that provided for in paragraph 1 shall be liable, in excess of the taxable amount, to pay a tax on the basis and quantity of liquid fuels The law on excise duty.

ARTICLE 88
Gift consignments

Non-commercial, non-commercial, non-commercial consignments, cigarettes, cigarillos, cigars, pipe and cigarette tobacco, alcohol and alcoholic beverages, sent by a private person outside the Union in Finland, Shall be exempt under the same conditions and limits as those provided for in this Act, unless otherwise provided for in this Act.

ARTICLE 89
Sale of untaxed products on board water or aircraft or at airports

Taxes are products which are sold in the form of luggage in a professional international service to the passenger during a journey outside the Union, in which case the passengers may leave The ship.

Taxes are products that are sold in a duty-free shop at the airport for inclusion in a duty-free shop outside the Union. For the purposes of Article 6 (5), the duty-free shop refers to a tax-free warehouse.

ARTICLE 90
Staff support

The staff of a vehicle belonging to a professional means of transport between Finland and the Union outside the territory or territory of the territory of the Union shall be allowed to import goods under the same conditions and limits as laid down in Article 95e of the VAT Code.

ARTICLE 91
Tax-free fuel for professional transport

In the case of motor vehicles and special containers coming from outside the Union, the fuel shall be exempt under the same conditions and limits as those provided for in this Act, unless otherwise provided for in this Act.

Chapter 11

Accountability

ARTICLE 92
Accountability of the authorised warehouse keeper

For the purposes of excise duties, the authorised warehaskeeper shall keep records of the total destruction of the products manufactured, processed, stored, stored, wholly destroyed or destroyed in the tax warehouse; or The quantities of products which have been lost and released from storage and released for consumption, the quantities of products received in direct donation and any other information necessary for the imposition of excise duties and tax controls. The accounting records of the non-tax warehouse must be kept in Finland.

The inventory of tax revenue shall be carried out regularly. The inventories of the inventory shall be kept as part of the books of the tax warehouse.

The authorised warehousekeeper shall keep in the chronological order in Finland the documents accompanying the products received temporarily tax-free, which have not been submitted to the computerised system. They shall be submitted to the customs authority on request.

ARTICLE 93
Accountability of other taxable persons, the distance seller and the registered consignor

The taxable person other than the taxable person referred to in Article 92 and the sale of excise goods to another Member State by a distance sale from Finland to another Member State shall keep records which determine the transferred, transferred and The quantities of products sold and any other information necessary for the imposition of excise duties and tax controls.

The registered consignee and the temporarily registered consignee shall keep the documents accompanying the products received temporarily untaxed in Finland, which have not been forwarded to the computerised System. They shall be submitted to the customs authority on request.

The registered consignor shall keep records of the quantities of products dispatched under the temporary tax scheme and any other information necessary for the imposition of excise duties and tax controls.

ARTICLE 94
Other accounting obligations

Articles 92 and 93 shall apply mutatis mutandis to the representative of the warehouse keeper or any other branch of the taxable person in Finland.

Anyone who has obtained excise goods without tax in this law or in the relevant tax law for the purpose of tax-free purposes shall keep records of the excise duty on excise duty The quantities of products, the use of products and quantities of stocks.

ARTICLE 95
Proclability and retention time of accounting material

The accounting records referred to in Articles 92 to 94 shall be made in a clear, written form or of a machine-readable instrument from which it can be converted into a clairvoyant written form or a recording format commonly used.

The material referred to in paragraph 1 shall be kept for four calendar years. If the material is both in the form of a clear written form and by a machine tool, it shall be kept in both formats as set out above.

Chapter 12

Inspection, reporting obligation and take-over

ARTICLE 96
Inspection

The customs authority may carry out checks to monitor compliance with the provisions of this Act or the Act on Excise Duty. Representatives of the other authority may also be present. The inspection shall comply mutatis mutandis with the provisions of Article 39 of the Administrative Code.

Upon request, the taxable person shall, on request, submit to the relevant customs authority its accounting records, records of its accounting system and its links with other systems, information on internal control systems and other In the form of the requested information in the form requested. If the material to be checked has been stored by a machine tool, the taxable person shall, on request, make the material in a clairly written form or a publicly available storage medium. The taxable person shall also present his inventory and other premises, in so far as they are not covered by domestic peace, and shall provide the facilities and equipment necessary for carrying out the inspection and shall be assisted in the inspection.

The person carrying out the inspection shall be entitled to remove the material or a copy of that material from the taxable person's possession for inspection elsewhere, if possible without undue inconvenience to the taxable person. The material shall be returned as soon as it is no longer required for the purpose of carrying out the inspection.

For the purposes of this Article, the taxable person shall, where applicable, also apply to the representative of the branch of the taxable person in Finland and the person who has been subject to excise duty under this Act or the relevant tax law. Products.

Notwithstanding the provisions of confidentiality, everyone shall, at the request of the customs authority, provide information on purchases, possession, transfer, sales and manufacture of excisable products.

ARTICLE 97
Other audit powers of the customs authority

The customs authority shall have the right to enforce compliance with this law or the provisions of the relevant tax law, or where it is necessary for taxation purposes:

(1) enter storage facilities and other premises, and inspect them if they are stored or processed products subject to excise duty;

2) to stop and inspect the vehicle;

(3) issue the provisions on the unloading, loading, transport, receipt, storage and dispatch of the excise goods and the placing of the excise product on the packaging, the means of transport or the lock, seal or Other identification mark.

However, the space covered by domestic peace shall not be checked.

Representatives of the other authority may also be present. The inspection shall comply mutatis mutandis with the provisions of Article 39 of the Administrative Code.

ARTICLE 98 (21.12.2012)
Other reporting obligations

Notwithstanding the provisions of confidentiality, the person who has supplied or procured goods for use in Article 19 shall not, notwithstanding the provisions of confidentiality, provide customs information on the purchase, use, storage, supply and other tax controls of products Of the European Union. The customs shall lay down more detailed provisions on the content of the information and the manner and timing of the transmission.

For products subject to excise duty, the holder of the excise duty shall, on demand, provide the duty free of charge for the products necessary for the purposes of taxation and control.

ARTICLE 99
Neglization of the tax-free operation

If the person who has supplied the taxable person for the purpose or by virtue of his/her duties under this Act or the relevant excise tax law cannot, in the event of ex post verification, prove that the products are delivered or used in the tax-free For the purpose, the products must be subject to excise duty according to the provisions of this Act.

ARTICLE 100
Obligation to provide information

Each of the customs authorities shall, within a period of time, be subject to the obligation of professional secrecy, without prejudice to any other information necessary for the purposes of taxation or of any other information which is necessary for the purpose of the appeal, which he/she holds Documents or otherwise are in his file if they do not apply to a matter on which he is legally entitled to refuse to testify.

The authority referred to in paragraph 1 shall have the right to verify, as mentioned in Article 96 (2), the movement and other documents from which the information referred to in paragraph 1 of this Article may be obtained.

ARTICLE 101
Responsibility for the cost of inspection

Any person, as referred to in Articles 96, 98 and 100, shall be obliged to submit and submit to the customs authority information on excise duties or to assist in the inspection, those measures shall be taken at their own expense.

ARTICLE 102
Periodic penalty payment

The customs authority may impose a penalty payment on the obligation to provide information provided for in Article 96, 98 or 100. However, a periodic penalty payment shall not be imposed where the party concerned is suspected of having committed a criminal offence and the material requested relates to a matter subject to a criminal investigation.

ARTICLE 103
Halting

In order to protect taxable persons, customs shall have the right to take over the excise goods if:

(1) have not been properly declared for tax purposes;

(2) they have not been subject to excise duties or decisions and orders issued under those provisions of the Customs Code;

(3) there is a lack of clarity as to the related tax liability, tax liability or the purpose of the import; or

4) there is another legitimate reason for securing the tax.

(22/05/2015)

L to 635/2015 (1) entered into force on 1 June 2015. The previous wording reads:

For the protection of tax purposes, the customs authority shall have the right to take over the excise goods if:

(1) have not been properly declared for tax purposes;

(2) they have not been subject to excise provisions or decisions and regulations adopted by the customs authority pursuant to those provisions;

(3) there is a lack of clarity as to the related tax liability, tax liability or the purpose of the import; or

4) there is another legitimate reason for securing the tax.

In the case of purchased products, account shall be taken of records showing the quality and quantity of the products seized, the place and time, the owner or the holder of the takeover, and any other matter relevant to the taking over.

The product must be returned when the taxes have been paid or the tax is otherwise guaranteed, unless the preliminary investigation authority does, in respect of the product, (2006) The seizure provided for in Chapter 7 and the product is not condemned to the State. (30.12.2013/1152)

L to 1152/2013 (3) entered into force on 1 January 2014. The previous wording reads:

The product must be returned when the taxes have been paid or the tax is otherwise guaranteed, unless the preliminary investigation authority does, in respect of the product, Chapter 4 of Chapter 4 And shall not be subject to confiscation of the product.

If the product has not been returned and no other measures referred to in paragraph 3 have been taken within six months of taking over, the product may be disposed of, made available for use in the manufacture of other products or sold at a customs auction. According to the customs declaration.

Chapter 13

Legal remedies

ARTICLE 104 (7.8.2011)
Preliminary ruling (

Customs may, on application, give a preliminary ruling on excise duty on the product. It is also possible to exempt a product from excise duty when the tax is otherwise provided in accordance with the customs rules.

The reference for a preliminary ruling shall be binding in respect of the applicant's excise duty in Finland from the beginning of the calendar month following the date of adoption of the calendar month following the date of issue, unless the provision applied for a preliminary ruling is in force. Or, in the event of a change in the interpretation of a provision of a provision of the judicial authority, or for any other specific reason, if the Customs has not withdrawn the reference for a preliminary ruling.

However, if the applicant is required to do so in writing, the withdrawn preliminary ruling shall be followed by the beginning of the calendar month following the calendar month in which the applicant was notified of the withdrawal.

It is not for the national court to request an adjustment but to appeal to it by appeal to the administrative court of Helsinki in accordance with the law on administrative law. (18/06/1996) Provides. On behalf of the State, the right to appeal is that which, according to Article 107, controls the interests of the State. The decision not to give a preliminary ruling shall not require an adjustment and shall not be appealed against.

The application and the appeal must be dealt with as a matter of urgency.

L to 939/2015 Article 104 enters into force on 1 January 2016. The previous wording reads:

ARTICLE 104
Preliminary ruling (

Customs may, on application, give a preliminary ruling on excise duty on the product. It is also possible to exempt a product from excise duty when the tax is otherwise provided in accordance with the customs rules. (21.12.2012)

The application and the appeal must be dealt with as a matter of urgency.

The reference for a preliminary ruling shall be binding in respect of the applicant's excise duty in Finland from the beginning of the calendar month following the date of adoption of the calendar month following the date of issue, unless the provision applied for a preliminary ruling is in force. Or, in the event of a change in the interpretation of a provision of a provision of the judicial authority, or for any other specific reason, if the Customs has not withdrawn the reference for a preliminary ruling. (21.12.2012)

However, if the applicant is required to do so in writing, the withdrawn preliminary ruling shall be followed by the beginning of the calendar month following the calendar month in which the applicant was notified of the withdrawal.

ARTICLE 105 (7.8.2011)
Discharge and deferral

The customs duty may, upon application, reduce the rate of excise duty, the increase in the rate of excise duty, the default interest rate, interest on late payment, interest on account of late payment, or the abolition of any interest due to delay. The correction may be granted if:

(1) in view of the full circumstances of the excise duty, it would be manifestly unreasonable; or

(2) the question of taxable products used for a limited period of time for research or development projects designed to produce more environmentally friendly products or fuels from renewable resources; Development.

Customs may impose conditions on the concession to control compliance with the conditions of the concession.

In exceptional circumstances, in the event of a substantial reduction in the ability to pay tax, or for any other specific reason, the Customs may grant a deferral of the payment of the tax. The deferral shall be granted on condition that the amount of the deferred amount shall be lodged with the corresponding guarantee. However, the deferral may be granted on account of the low level of indemnity or the abbreviation of the deferral or any other specific reason. The amount of the deferred tax shall be charged to the amount applicable to the amount applicable to the tax increase and Article 4 of the Law on Statutory Tax. A deferral may, however, be granted without interest if the recovery of interest is manifestly unreasonable.

The Ministry of Finance can take on a matter of principle that is important to the Customs Office.

The provisions of this Article shall also apply even if taxation is otherwise provided in accordance with customs regulations.

L to 939/2015 Article 105 shall enter into force on 1 January 2016. The previous wording reads:

ARTICLE 105
Discharge and deferral

The customs duty may, upon application, reduce the rate of excise duty, the increase in the rate of excise duty, the default interest rate, interest on late payment, interest on account of late payment, or the abolition of any interest due to delay. The correction may be granted if:

(1) in view of the full circumstances of the excise duty, it would be manifestly unreasonable; or

(2) the question of taxable products used for a limited period of time for research or development projects designed to produce more environmentally friendly products or fuels from renewable resources; Development.

(21.12.2012)

Customs may impose conditions on the concession to control compliance with the conditions of the concession. (21.12.2012)

In exceptional circumstances, in the event of a substantial reduction in the ability to pay tax, or for any other specific reason, the Customs may grant a deferral of the payment of the tax. The deferral shall be granted on condition that the amount of the deferred amount shall be lodged with the corresponding guarantee. However, the deferral may be granted on account of the low level of indemnity or the abbreviation of the deferral or any other specific reason. The amount of the deferred tax shall be charged to the amount applicable to the amount applicable to the tax increase and Article 4 of the Law on Statutory Tax. A deferral may, however, be granted without interest if the recovery of interest is manifestly unreasonable. (21.12.2012)

The Ministry of Finance can take on a matter of principle that is important to the Customs Office. (21.12.2012)

An appeal against a decision adopted under this Article shall not be challenged.

The provisions of this Article shall also apply even if taxation is otherwise provided in accordance with customs regulations.

ARTICLE 106 (7.8.2011)
Corrigendum to taxable person

If it is found that the tax or the error rate has been imposed too little or too little, the duty shall rectify the decision it has taken and pay the taxable person the amount of the tax or error fee which has not been paid or not returned.

The adjustment may be made within three years from the beginning of the calendar year following the imposition of the tax or the refund on the basis of the request made during the following calendar year.

L to 939/2015 Article 106 enters into force on 1 January 2016. The previous wording reads:

ARTICLE 106
Corrigendum to taxable person

If the customs authority on appeal, the complaint or otherwise finds that there has been too much imposition or no refund, the customs authority shall correct its decision, unless the decision has been settled by decision of the appeal, or Be settled on the basis of Article 83 or the corresponding return provision in the relevant tax law.

The adjustment may be made within three years from the beginning of the calendar year following the imposition of the tax or the refund on the basis of the request made during the following calendar year.

§ 107 (21.12.2012)
State lobbying

The State interest is supervised by a customs agent or by another State trustee within the meaning of the Law governing the administration of the Customs. The State Lobby is subject to the provisions of the Customs Administration Act.

Article 107a (7.8.2011)
Adjustment requirement

The decision on excise duty shall be subject to the imposition of an adjustment from Tully. However, the adjustment shall not be required for a decision on the concession or deferral or, if the case is to be settled first by virtue of the tax refund provisions. On behalf of the State, the right to require an adjustment is that of the State's interest under Article 107.

The deadline for lodging a complaint shall be three years from the beginning of the calendar year following the imposition or repayment of the tax, but always at least 60 days from the date of notification of the decision. In the case of non-imposition or repayment, the period shall be 30 days from the notification of the decision. The period of validity of the decision shall be 30 days.

The adjustment requirement shall be treated without undue delay.

Save as otherwise provided for in this Act, the request for adjustment shall be otherwise governed by the administrative law.

L to 939/2015 Amended Article 107a shall enter into force on 1 January 2016. The previous wording reads:

Article 107a (21.12.2012)
Appeals appeal

An appeal is brought against the decision of the Helsinki Administrative Court. However, the decision by which Customs has decided not to give a preliminary ruling must not be appealed against. On behalf of the State, the Customs Ombudsman of Customs has the right of appeal. The statement of appeal must be submitted to Tully in appeal time.

The date of appeal in the case of the imposition of excise duty and tax reimbursement shall be three years from the beginning of the following calendar year, but always at least 60 days from the notification of the decision. In the case of the remainder of the decision, the appeal period shall be 30 days from the date of the decision. The time of appeal of the customs agent is 30 days from the date of the decision.

Otherwise, the appeal shall be governed by the law on administrative law (18/06/1996) .

The matters covered by this Law shall not apply to the implementation of the (20/2007) The provisions on the basic complaint.

If, in accordance with the requirement laid down in Article 106, the Customs is rectified or otherwise rectified, the appeal shall lapse.

In so far as the requirements set out in the complaint do not give rise to an adjustment or correction of the decision, the Customs shall deliver an opinion on the complaint and forward the documents resulting from the proceedings without delay to the Administrative Court of Helsinki.

The excise duty, in spite of the complaint, must be paid within the prescribed period.

Article 107b (7.8.2011)
Appeal to administrative court

The decision on the amendment to the amendment may appeal to the Administrative Court of Helsinki. The decision on suspension or deferral shall not be subject to appeal. On behalf of the State, the right of appeal is that which, according to Article 107, controls the interests of the State.

The time of appeal shall be three years from the beginning of the calendar year following the imposition or repayment of the tax, but always at least 60 days from the notification of the decision. In the case of non-imposition or repayment, the period of appeal is 30 days from the notification of the request for redress. The period of appeal of the State's guardian is 30 days from the date of its decision.

The matters covered by this Law shall not apply to the implementation of the (20/2007) The provisions on the basic complaint.

In spite of the appeal, the excise duty and the error fee must be paid within the prescribed period.

L to 939/2015 Article 107b enters into force on 1 January 2016.

ARTICLE 108 (7.8.2011)
Appeal to the Supreme Administrative Court

An appeal to the decision of the administrative court shall be lodged only if the Supreme Administrative Court grants an appeal.

The appeal shall be lodged within 60 days from the notification of the decision of the administrative court. On behalf of the State, the Customs Ombudsman of Customs has the right of appeal.

If the excise duty has been abolished or reduced by a decision of the administrative court, the customs duty shall, in spite of the amount of the tax paid, be carried out in excess of the amount of the tax paid to the taxable person.

If, following a complaint by the State's guardian, the Council of State has amended the decision of the administrative court, a copy of the decision of the Supreme Administrative Court shall be forwarded to the competent authority which shall, without delay, pay the charge to the taxable person Too much carried out.

L to 939/2015 Article 108 enters into force on 1 January 2016. The previous wording reads:

ARTICLE 108
Appeals to the Supreme Administrative Court

An appeal to the decision of the Administrative Court may be appealed to the Supreme Administrative Court if the Supreme Administrative Court grants an appeal.

The criteria for granting an authorisation shall be:

(1) in other similar cases or in the interests of consistency of case-law, it is important to refer the matter to the Supreme Administrative Court;

(2) there is a specific reason for bringing the matter to the Supreme Administrative Court for reasons of manifest error; or

(3) there is a heavy financial or other reason for issuing an authorisation.

The authorisation may also be granted in such a way as to cover only part of the decision of the administrative court which is the subject of the appeal.

The appeal shall be lodged within 60 days from the notification of the decision of the administrative court. The appeal shall be submitted to the Supreme Administrative Court or to the Helsinki Administrative Court. On behalf of the State, the Customs Ombudsman of Customs has the right of appeal. (21.12.2012)

If the excise duty has been abolished or reduced by a decision of the administrative court, the customs duty shall, in spite of the amount of the tax paid, be carried out in excess of the amount of the tax paid to the taxable person. (21.12.2012)

If, following a complaint by the State's guardian, the Council of State has amended the decision of the administrative court, a copy of the decision of the Supreme Administrative Court shall be forwarded to the competent authority which shall, without delay, pay the charge to the taxable person Too much carried out. (21.12.2012)

Chapter 14

Penalty provisions

ARTICLE 109
References to criminal law

The penalty for preventing and attempting to avoid excisable excise duty is punishable under criminal law. (39/1889) § 1 to 3.

Penalty for breach of professional secrecy Chapter 38 of the Criminal Code 1 or 2, if the act is not punishable Article 5 of Chapter 40 of the Penal Code Or otherwise, the law provides for a heavier penalty.

ARTICLE 110
Excise duty rate

In spite of the invitation of any authority to fail to comply with the obligation laid down in Articles 31, 92, 95, 98 or 100, it must be condemned: On the excise duty offence Fine.

ARTICLE 111 (12/01/869)
Presentation of the case

In the case of a preliminary investigation to be carried out in the event of a breach of the law or of the provisions and provisions adopted under this Act, the (10805/2011) And forced labour law (2006) In addition, where applicable, what is provided for in the preliminary investigation of customs offences.

L to 869/2011 Article 111 entered into force on 1 January 2014. The previous wording reads:

ARTICLE 111
Presentation of the case

A preliminary investigation shall be carried out under this law or in the case of a preliminary investigation to be carried out in the event of a breach of the provisions and provisions adopted under this law. (449/1987) And, in addition to the penal code, where applicable, what is provided for in the preliminary investigation of customs offences.

Chapter 15

Entry into force

ARTICLE 112
Entry into force

This Act shall enter into force on 1 April 2010.

Articles 58 to 62, 65 and 67 of this Act shall apply from 1 January 2011.

Article 63 shall apply from 1 January 2012.

Before the law enters into force, measures may be taken to implement the law.

ARTICLE 113
Repeal provisions

This law repeals the excise duty law of 29 December 1994 (1469/1994) (hereinafter ' the Old excise tax law , with the subsequent amendments, with the exception of Articles 66 and 67 of the Act.

ARTICLE 114
Transitional provisions for the transitional tax system

Shipments of the harmonised excise duty on products subject to excise duty under the provisional duty shall be subject to the provisions of this Section at the latest by 31 December 2010.

The authorised warehrer and the registered consignor shall provide the products to be carried under the temporary duty suspension arrangement for products subject to excise duty under the excise duty suspension system The accompanying document referred to in Commission Regulation (EEC) No 2719/92 on the administrative accompanying document. In the case of the transfer of products under the temporary tax system, the accompanying document may be replaced by another reliable report. The transponder shall have the right to amend the accompanying document in such a way as to indicate the new place of delivery of the products or the new recipient.

Where the recipient of products in another Member State is other than the authorised warehousekeeper or registered consigner, the accompanying document referred to in paragraph 2 shall be accompanied by a certificate issued by the relevant authority of the Member State of destination, That excise duty is in the Member State of destination or a sufficient guarantee for the payment of taxes has been imposed.

The consignor shall equip the products subject to excise duty outside the Union for the purpose of the accompanying document provided for in paragraph 2, where the products have not been released for consumption.

Except for the copy of the accompanying document, the accompanying document shall accompany the consignments during transport.

Any person who receives products transferred from another Member State under a duty suspension scheme shall return to the sender one copy of the accompanying document duly completed at the latest on 15 days of its calendar month When the products have been received, where the consignsignor has equipped the products with the administrative accompanying document referred to in paragraph 2.

Where products subject to excise duty are exported outside the Union, the customs office dealing with the removal of products from the territory of the Union shall return the copy of the accompanying document to the consignment of the products. The customs office of exit refers to the establishment under Article 793 (2) of the ccc implementing regulation.

Where an authorised warehousekeeper or a registered consignor does not receive a copy of a copy of the accompanying document within the time limit specified in paragraph 6, the consignor shall notify the customs authority thereof by three Within one month of dispatch of the products.

The fourth paragraphs of the accompanying documents accompanying the products received temporarily in Finland shall be kept by the consignee in chronological order. They shall be submitted to the customs authority on request. The registered consignee shall attach to his/her tax return the copy of the accompanying document and the invoice.

Any person dispatched or receiving excise goods within the meaning of this Article shall be informed of the dispatch and receipt of the products to the customs authority. The customs authorities shall lay down more detailed provisions on the content of the information and on the delivery and timing.

ARTICLE 115
Other transitional provisions

Where the conditions for granting the authorisation provided for in this Act are met, the authorisations of the authorised warehourer and the tax-free warehouse granted under the old excise tax law, as well as the authorisations granted for the sale of the tax representative, shall remain in force and Shall be deemed to be equivalent authorisations within the meaning of this Act.

The authorised warehousekeeper importing products from outside the Union may act as a registered consignor until 30 June 2010 without the authorisation provided for in this Act.

Where the excise law in question has a registered or non-registered trader, the taxable person shall be subject to the taxable amount as provided for in Chapter 2 of this Act.

ARTICLE 116
Implementing provision

Where a law or a provision adopted pursuant to it refers to the old Excise Tax Act, the reference shall be understood as referring to the corresponding provisions of this Act, subject to that law.

THEY 263/2009 , VaVM 10/2010, EV 25/2010, Council Directive 2008 /118/EC; OJ L 9, 14.1.2009, p. 12

Entry into force and application of amending acts:

22/2011/869:

This Act shall enter into force on 1 January 2014.

THEY 222/2010 , LaVM 44/2010 EV 374/2010

21.12.2012/964:

This Act shall enter into force on 1 January 2013.

THEY 145/2012 , HaVM 21/2012, EV 150/2012

30 30.12.2014:

This Act shall enter into force on 1 January 2014.

THEY 14/2013 , LaVM 17/2013, EV 203/2013

27 JUNE 2014/495:

This Act shall enter into force on 1 July 2014.

THEY 30/2014 , VaVM 3/2014, EV 54/2014

22.5.2015/35:

This Act shall enter into force on 1 June 2015.

THEY 174/2014 , HVM 53/2014, EV 339/2014

7.8.2015/939:

This Act shall enter into force on 1 January 2016.

In the case of appeals before the entry into force of this Act, the provisions in force at the time of entry into force of this Act shall apply.

THEY 230/2014 , LaVM 26/2014, EV 319/2014