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The Law On The Administration Of The Duty

Original Language Title: Laki Tullin hallinnosta

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Law on Customs Administration

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In accordance with the decision of the Parliament:

ARTICLE 1
Customs

Customs for customs purposes shall be subject to the Ministry of Finance, Customs with the territory of the whole country. Customs is headed by a Director-General. The Executive Director shall be appointed by the Council.

ARTICLE 2
Tasks

Customs duties shall be responsible for customs clearance, customs, product and car taxation, customs duties on imports, customs controls on imports and exports of goods and services imported from the country, the prevention of customs fraud, and And other customs measures, as well as other forms of taxation, and to carry out a preliminary examination of the customs fraud.

In addition, Customs is responsible for the statistics on external trade, for statistical purposes related to the other kind of activity and for the laboratory tests required for its tasks. Customs may also have other tasks specifically adjustable or assigned to it.

The Ministry of Finance may provide customs information, pilot, monitoring, planning and other similar tasks.

ARTICLE 3
Customs units

The customs service consists of units whose names, areas and main tasks are laid down by a decree of the Government. They may include support and other operational units.

§ 4
Structure of organisation

The Customs Organisation and the functions of the departments may be determined in accordance with the activity-based allocation or at regional level.

When the duty is organised, the availability of services and the implementation of linguistic rights must be ensured.

Customs has a customs office in the province of Åland. Customs offices at the land border of the Reich are regulated by a decree of the Government. Customs offices will be decided by Customs.

§ 5
Rules of procedure of customs and its unit

Customs shall have rules of procedure providing for more detailed rules on the organisation, services, tasks and organisation of the Customs. The Customs Rules of Procedure shall be published in the Finnish legislative collection.

The Customs Service has Rules of Procedure which provide for more detailed provisions on the internal organisation, operating units, tasks and organisation of the unit.

ARTICLE 6
Tasks and powers of the Executive Director

The Executive Director shall decide on the adoption of general provisions falling within the jurisdiction of the Customs Union. The decision shall be taken on the presentation of the official concerned. The presentation of the provisions shall be differentiated from the adoption of administrative decisions relating to their application.

The Director-General shall adopt the Customs Rules of Procedure.

The Executive Director may decide to settle an individual case relating to the internal administration of the Customs Department.

More detailed provisions may be laid down by the Government Decree on the duties of the Executive Director.

§ 7
Tasks and powers of the Head of Unit

The Customs Unit will be headed by its chief.

It shall be determined by the Head of the Unit or by any other official acting in accordance with the Rules of Procedure of the Service. The Head of Unit shall adopt the Rules of Procedure.

More detailed provisions may be made by the Government Decree on the duties of the Head of Customs Unit.

§ 8
Use of State speaking power

The customs position and the responsibility of the State, as well as the control of the national courts, arbitration and other authorities and other acts of State interest and the right of the State in all matters relating to customs duties. Customs is represented by the Customs Ombudsman of Customs.

The Ministry of Finance has the right, instead of Customs, to exercise the right to speak before the General Court on a matter of principle relevant to the interpretation of European Union law relating to the interpretation of eu law.

§ 9
Treatment and resolution of a management complaint

The Director-General shall decide on the administrative complaint lodged by the Customs or its official. However, the Rules of Procedure of the Customs Service may provide that a complaint addressed to the unit by the Customs Department or its official shall, however, be determined by the Head of Unit, with the exception of a complaint made by the Head of Unit, which shall be settled by the Director-General.

Any administrative complaint lodged by the Director-General, his deputy or the customs agent shall be settled by the Ministry of Finance.

The Ministry of Finance may decide to deal with a complaint that is important in principle in customs.

ARTICLE 10
Specifications and provisions

The duties of the customs authorities, the filling of posts and the appointment of the Executive Director shall be laid down by a decree of the Government.

In addition, the Government Decree may provide more detailed rules for the internal administration of customs.

ARTICLE 11
Entry into force and transitional provisions

This Act shall enter into force on 1 January 2013.

This law repeals the law on customs services (108/1991) .

The customs authorities may establish, declare and fulfil the posts necessary for the implementation of this law before the entry into force of the law and take the other decisions necessary for the necessary civil service arrangements. The provisions in force at the time of entry into force of the Act shall apply to the establishment, eligibility and appointment procedure of the law enforcement posts. The Director General of Customs may confirm the Rules of Procedure of the Customs Service.

At the time of entry into force of this Act, in the case of State interest or judicial review proceedings in which the customs authorities or customs are party, the power to speak shall be exercised by Customs.

The other provisions of the legislation or otherwise provided for by the customs services, customs, customs, customs or other customs authorities prior to the entry into force of this Act, shall apply after the entry into force of this Act.

The provisions of the Customs Government which entered into force upon entry into force of this Act shall remain in force until such time as they are laid down.

Before the law enters into force, action can be taken to enforce the law.

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