Parliament Act no. 18 of 30 October 1992 on the import and export of goods

Modified repeals, hovedlov replaces information

Modified by
Parliament Act no. 38 of 9 December 2015 amending Rule Act on the import and export of goods
(access to passenger data, body scanning, requirements for the construction and layout of ports and airports, spending limits for for providing information to home and export of money cash)
Parliament Act no. 5 of 15 april 2011 amending Rule Act on the import and export of goods (duty-free sales to platforms etc on the continental shelf)
Parliament Act no. 12 of 21 May 2010 on amendment of rule Act on the import and export of goods
Parliament Act no. 14 of 2 november 2006 amending certain county laws on taxation, etc. (Consequential amendments as a result of the centralization of tax administration and clarification of control provision) || | Act No. 8 of 6 november 1997 amending Rule Act on the import and export of goods
Parliament Act no. 16 of 3 november 1994 amending Rule Act on the import and export of goods
Act No. 3 of 3 March 1994 amending various tax laws
Act No. 3 of 13 May 1993 amending Rule Act on the import and export of goods

Hovedlov to
Self-Government Order no. 19 of 17 August 2016 on the duty-free importation of goods at entry
Self-Government Order no. 8 of 14 April 2015 on the import and export of goods
Self Governance Order no. 20 of 25 October 2012 on the duty-free importation of goods at entry
Self-Government Order no. 8 of 7 June 2011 on the import and export of goods
Self-Government Order no. 24 of 20 december 2010 on tax importation of goods at entry
home Rule Executive Order no. 8 of 21 March 2000 on the import and export of goods
home Rule Executive Order no. 17 of 2 december 2004 on the duty-free importation of goods at entry

Adds to
Self-Government Order no. 20 of 25 October 2012 on the duty-free importation of goods at entry
Self-Government Order no. 8 of 7 June 2011 on the import and export of goods
Self Governance Order no. 24 of 20 december 2010 on the duty-free importation of goods at entry
home Rule Executive Order no. 8 of 21 March 2000 on the import and export of goods
home Rule Executive Order no. 17 of 2 december 2004 on tax importation of goods at entry


Chapter 1

Registration of import and export of goods, etc.


§ 1. Goods imported into or exported from Greenland shall be reported to the Treasury Department, unless otherwise provided by special provisions.
Subsection. 2. When the goods declaration shall be given such information concerning the nature and quality etc. that are necessary for transfer of the foreign trade statistics and for the control of special import, export and transit provisions of fiscal, monetary, safety, health, veterinary, plant pathological or other reasons provided for certain items.

§ 2. The Cabinet shall lay down rules on who must assign the goods against the Treasury Department and to what extent, in what way and how the information and statements of which shall be documented.
Subsection. 2. For information and submission of statements, etc. must be used forms, the detailed cataloging and technical design determined by the Treasury Department.

§ 3. The Cabinet may determine that consignees and consignors with permanent residence in Greenland, making respectively import and export of goods for commercial purposes, the entry and exit, with the Treasury Department.

§ 4. Taxation transmits the received information to the Greenland Statistical Office and Statistics Denmark on the quantity, nature, value, origin and destination of goods imported to and commodity exports from Greenland.

§ 5. Exceeding a deadline for the declaration of goods involves the payment of a service fee of kr. 500.
Subsection. 2. Treasury Department can withhold shipments to the consignee when this repeatedly not complied with deadlines set for the submission of import declaration or tax review or for re-export of goods registered items.




Chapter 2

Indirect Taxation




§ 6. The tax area includes the Greenland area, Greenland's territorial waters and airspace over these areas.
Subsection. 2. The tax does not include areas which, according to the Treaty of 27 April 1951 on the defense of Greenland's defense areas.




Chapter 3

Permissions



§ 7. ethanol containing wine and spirits as covered by § 1. 1 pt. 3 of the Greenland Parliament Act no. 19 of 30 October 1992 on the import charges shall, unless the imports are made free of tax pursuant to § 17 or § 2 and § 3 of Act No.. 19 of 30 October 1992 on the import charges are imported for duties after authorization by the Treasury Department.
Subsection. 2. With the exception of public institutions, shops, hotels, restaurants and ships may authorize imports issued only to companies that under Rule Act no. 23 of 30 October 1992 on udhandling and serving of alcoholic drink has alcohol license.

§ 8. ethanol-beer as covered by § 1. 1 pt. 3 of the Greenland Parliament Act no. 19 of 30 October 1992 on the import charges shall, unless the imports are made free of tax pursuant to § 11 or § 2 and § 3 of Act No.. 19 of 30 October 1992 on the import charges are imported the tax territory by permission from our government.

§ 9. Tobacco Products mentioned in § 1. 1, no. 7-10 in Rule Act no. 19 of 30 October 1992 on the import charges shall, unless the imports are made free of tax pursuant to § 17 or § 2 and § 3 of Act No.. 19 of 30 October 1992 on import duties, only introduced into the tax territory after authorization by the Treasury Department.
Subsection. 2. Authorisation under paragraph. 1 to imports of cigarettes, as mentioned in § 1. 1, no. 8 of Act No.. 19 of 30 October 1992 on import duties conditional on the band's role ring.
Subsection. 3. Applications under paragraph. 1 above can only be issued for commercial resale.

§ 10. In defense fields the in § 1. 1 pt. 3 and 7-10 in Rule Act no. 19 of 30 October 1992 concerning the charges mentioned items provided only by the United States armed forces or with permission from the Treasury Department.

§ 11. The Treasury Department may issue kiosks in airports allocation for duty-free importation and sale of goods when the goods are intended for consumption on board aircraft or for sale to passengers and crew members who leave the country of taxation.
Subsection. 2. The Cabinet may set rules on what items can access to in paragraph. l mentioned kiosks and on the Tax Administration's control of the kiosks.
Subsection. 3. The Cabinet may set limitations on the amount of tax-free goods from kiosks permitted to be sold for each passenger. The Cabinet may also decide to exempt products can not be sold to passengers to certain places or residing in certain countries.

§ 12. in § 7 and § 8, the authorizations may be suspended or revoked by our government in connection with udhandlingsstop or rationing mechanisms established under other legislation.
Subsection. 2. Permits under this section is non-transferable.
Subsection. 3. The provisions of paragraph. 2, the permits can not be the subject of pledge or other security, and there can be attached or other creditor proceedings against them.




Chapter 4

Weight, goals and value




§ 13. In determining the weight, dimensions and value, etc. in this Act and Rule Act no. 19 of 30 October 1992 on import duties, the general international customs authorities followed the rules apply.




Chapter 5

Tax exemptions and reductions




§ 14. For professional manufacture in Greenland of the Greenland Parliament Act no. 19 of 30 October 1992 concerning the charges mentioned items can our government set duties for imported products.

§ 15. The Cabinet can prove the tax paid in accordance with § 14 and by Rule Act no. 19 of 30 October 1992 on import duties for goods in Greenland used for the commercial production of other taxable goods.

§ 16. The Cabinet may lay down rules for reimbursement of the tax paid in accordance with § 14 and by Rule Act no. 19 of 30 October 1992 on import duties for goods in connection with commercial resale exported to Denmark, the Faroe Islands or other abroad.

§ 17. The Greenland government may lay down rules on duty-free importation of goods for entry to Greenland.

§ 18. The Greenland government may lay down rules on duty-free sales of goods for consumption on board ships and aircraft leaving the Greenlandic tax territory with Danish, Faroese or another foreign port as a destination.
Subsection. 2. The Greenland government may lay down rules on the fly when entering the charging area can bring duty-free goods purchased under paragraph. 1.

§ 19. The Cabinet may, under special circumstances, exempt totally or partially from payment of taxes.

Subsection. 2. The Cabinet may establish rules that products imported into certain parts of the duties fully or partially exempted from tax.
Subsection. 3. The Cabinet may lay down rules on the control mm for areas covered by paragraph. 2.

§ 20. The Cabinet may provide for the reduction or cancellation of taxes on motor vehicles when circumstances justify it.

§ 21. The full or partial tax exemption under this chapter may lapse if the goods after importation applied against the tax freedom applicable rules or conditions.

Chapter 6
Payment of fees
§ 22. Charges under Rule Act no. 19 of 30 October 1992 on the import duties due for payment on goods imported into the tax territory.
Subsection. 2. The Cabinet may specify the deadline for timely payment of duty.
§ 23. The carrier or his representative shall be liable for the goods resting amount of tax until they have been properly declared for the Treasury Department to goods tracking.
Subsection. 2. Product recipient liable for the amount of tax imposed on goods cargo recorded for him, and for any handling fees.
Subsection. 3. The freight forwarder is liable for the tax amounts payable items which he has set for goods registration when they have not indicated or has been unable to enter the consignee properly, or specified an as consignee is not entitled to do so, or when the consignee are outside the tax area.
Subsection. 4. The liability under subsection. 2 and 3 shall cease when the goods are re-exported pursuant to the applicable rules.
§ 24. Where appropriate documentation as a basis for tax calculation are not available, the Treasury Department determine the tax liability estimated.
§ 25. Treasury Department can withhold shipments to the consignee when the consignee is in arrears with payment of tax for previous shipments.
Subsection. 2. Treasury Department can withhold shipments to the consignee until the tax is paid when the consignee has repeatedly previously paid amount of tax due on time, see. § 22 paragraph. 2.
§ 26 Paid taxes on items not in time to see. § 22 paragraph. 2, the Treasury Department detention of the goods or request for re-exported goods recipient's expense.
Subsection. 2. Payable tax on goods that have been detained, within 2 months of the chargeable event, sold off the goods at public auction. Goods after Tax Directorate's estimate is obsolete or impossible to realize, however, with the deadline destroyed under fiscal control. The net proceeds of auction sales accrue to the Treasury, unless the consignee within l year after the auction desires auction purchase price paid, in which case it is paid after deduction of charges and fees and costs incurred for storage and sale.

Chapter 7
Control
§ 27. Monitoring of compliance with the provisions of this Act, the provisions of Rule Act no. 19 of 30 October 1992 on import taxes and regulations on the import and export of goods in other legislation performed the Treasury Department.
Subsection. 2. The police shall Treasury Department assistance by agreement between the Treasury Department and the Chief Constable of Greenland.
§ 28. Subject to control are:
1) ships, aircraft and other vehicles in the field of taxation,
2) persons and companies, etc. in the field of taxation,
3) consignments on their way to or from indirect taxation and
4) in § 3 above companies.
§ 29. Drivers of vehicles are required to provide and document the safeguards necessary information about the vehicle, crew, passengers and cargo, etc., as well as to demonstrate and open or uncover all accesses to the cargo space and stores.
Subsection. 2. Tax Administration is entitled to anywhere in vehicles that carry out the examinations necessary safeguards.
Subsection. 3. Sailing ships must stop for inspection at the Tax Directorate's request.
Subsection. 4. Treasury Department may impose a ship or an aircraft in duties or on their way to or from the area to go to the Treasury Department designated port.
§ 30. Persons traveling to or from Greenland, in accordance. § 28, or arriving from a defense area in Greenland according to. § 6 paragraph. 2, or one of § 19 paragraph. 2 covered area, unsolicited stop for checking and must otherwise stop for control of Tax Administration's request.
Subsection. 2. People who have been on board the ships or aircraft, or move along the coasts, ports, airports or landing locations shall Tax Directorate's request stop for inspection.

Subsection. 3. The provisions of paragraph. l and 2 persons are obliged to declare all brought goods to provide for the safeguards necessary information to detect any room and store in luggage in their vehicles, etc., and to the extent desired, unpack luggage, etc. | || Subsection. 4. Tax Directorate is entitled to service the people. The inspection must be done with utmost consideration and must not be higher than they control purposes necessitate. Overhaul not limited to the outer casing, may only be made when there are reasonable grounds for believing that he illegally carrying goods etc. hidden on his person. The one who should be inspected may require inspection witnessed by one of the designated witness. The inspection must be carried out and supervised by a person of the same sex as the person to be serviced.
§ 31. Taxation is entitled to conduct the examinations of shipments are necessary safeguards, and without compensation, to take samples of the goods to the extent that it is necessary to examine their nature.
§ 32. The Treasury Department has the right to freely move anywhere along the coasts, ports, airports and landing locations and, at any time, making tracking of goods in warehouses etc., in ports and airports.
Subsection. 2. If an area is fenced or cordoned off, must take the measures that the Treasury Department is at all times ensured unimpeded passage.
§ 33. Taxation is entitled to carry out inspections of the in § 3 above undertakings and to inspect their inventories, business books, other financial records and correspondence, etc.
Subsection. 2. holders and employees must provide the Treasury Department with the necessary guidance and help by eftersynets making.
Subsection. 3. The provisions of paragraph. l said business books, other financial records and correspondence, etc. shall Tax Directorate's request, delivered or sent to the Treasury Department.
Subsection. 4. Are the accounting records etc. from third parties, that, although he has a lien over it, hand over the material to the Treasury Department, in which case they shall ensure that the material after the application returned the third party.
§ 34. Public authorities and lawyers, banks, accountants, insurers, carriers, freight forwarders, etc. shall upon request provide the Treasury Department with any information to use for Tax Administration's control or decisions under this Act and Rule Act no. 19 of 30 October 1992 on import duties.
§ 35. The Cabinet shall lay down rules on safeguards.
Subsection. 2. The Cabinet may specify the details of product suppliers and consignees delivery of information and the labeling of taxable goods.

Chapter 8
Appeals
§ 36. Decisions taken by the Treasury Department under this Act or Rule Act no. 19 of 30 October 1992 on import duties may be brought before the Cabinet within 3 months from receipt of notification of the decision.
Subsection. 2. Tax Directorate's decisions under § 24 may not be submitted to the Government.
Subsection. 3. Our government and the Tax Administration's decisions can within 3 months from receipt of notification of the decision before the courts.

Chapter 9
International agreements
§ 37. The Cabinet may, subject to reciprocity, conclude agreements with Denmark, the Faroe Islands or foreign states on cooperation to combat smuggling and to take necessary measures such agreements be implemented.

Chapter 10
Other provisions
§ 38. The Cabinet may authorize the Treasury Department to impose other public authorities or others, in cooperation with and on the instructions of the Treasury Department, to exercise the duties and rights in this Act and Rule Act no. 19 of 30 October 1992 conferred Treasury Department.
§ 39. The Cabinet may lay down rules on the import of the Landsting Act no. 19 of 30 October 1992 on import duties, those goods and the charging of fees.
§ 40. The Cabinet may lay down rules that goods imported for specified sites fiscal and statistical purposes be deemed introduced into the tax territory.
§ 41. The Treasury Department is authorized to issue the necessary certificate of origin, imports into and exports from Greenland.

Subsection. 2. Tax Directorate at the request of Danish, Faroese and foreign customs authorities, the EC Directorate and the authorities or by exporters in Greenland provide or assist with the provision of special or correcting information, documentation, certification, etc. concerning the nature, origin, and the like, as regards goods exported from or imported into Greenland.
§ 42. duties under this Act and Rule Act no. 19 of 30 October 1992 on import duties and the responsibilities under the provisions laid down under these county laws, our government set Tax Directorate turnaround times.
Subsection. 2. For business transactions in accordance with this Act and Rule Act no. 19 of 30 October 1992 on import taxes can our government set fees.
§ 43. Employees of the Department of Taxation shall be responsible under the Criminal Code for Greenland observe absolute silence towards intruders with regard to information of an economic, commercial or private nature that the during exercise of their functions by this Act and Rule Act no. 19 of 30 . October 1992 import duties may gain knowledge. The same applies to the Treasury Department assumed helpers and otherwise anyone as a result of a contractual basis with the government committed to work, come to the knowledge of such matters. In a contract concluded with another
public authority or a company that includes confidentiality everyone who during their work in the company have knowledge of such matters.
§ 44. The Cabinet may authorize the Treasury Department to exercise powers under this Act conferred on the Government.

Chapter 11

Penalties § 45. thwarting any themselves by complying with the provisions of § 1, § 2. 2, § 29 paragraph. 1, 3 and 4, § 30 paragraph. 1-3, § 32, § 33 and § 34 may be imposed a fine.
§ 46. Any person who willfully or through gross negligence, introduces products covered by § 7, § 8, § 9 and § 10 of this Act without the requisite permit, may be fined.
Subsection. 2. Similarly, the one who submits false or misleading information for the decisions under Part 5 fined.
Subsection. 3. The introduction items mentioned i§ 7, § 8 and § 9 of this Act without the requisite permit, these, or an amount equivalent to their value if the product is not available, confiscated.
Subsection. 4. In regulations issued pursuant to this Act may stipulate fines for intentionally or recklessly violates the provisions of the regulations.
§ 47. The Cabinet, or our government deputy can indicate to the person who violates the provisions of this Act, the case can be settled without prosecution, if that pleads guilty to the offense and declares its readiness by a specified specified time limit, the request may be extended to pay the sentiments indicated penalty.
Subsection. 2. With regard to the paragraph. l acknowledgment referred the provisions of Chapter 5 of the Law of Justice in Greenland on the contents of the indictment accordingly.
Subsection. 3. fine is paid on time, or is it for adoption recovered lapse further prosecution.


Chapter 12 Commencement and transitional provisions
§ 48. Landsting Act shall come into force on 1 January 1993.
Subsection. 2. From this Act comes into force, Act No.. 1 of 6 May 1989 on imports of goods and import duties and Rule Act no. 16 of 29 October 1985 on the registration and control of the import and export of goods to and from Greenland.
Subsection. 3. Rules laid down on the basis of the in paragraph. 2, the county laws that remain in force until replaced or repealed by regulations laid down in this Act or Rule Act no. 19 of 30 October 1992 on import duties.

Greenland, October 30, 1992

Lars Emil Johansen
/
Emil Abelsen