Customs Regulation (2016:287)

Original Language Title: Tullförordning (2016:287)

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Read the untranslated law here: http://rkrattsbaser.gov.se/sfst?bet=2016:287

/Entry into force: 2016-05-01/

Chapter 1. General provisions



section 1 of this regulation provides that supplement



-European Parliament and Council Regulation (EC) no 952/2013 of 9 October 2013, laying down the Community Customs Union and the regulations issued pursuant to that regulation,



-European Parliament and Council Regulation (EU) no 608/2013 of 12 June 2013 on customs enforcement of intellectual property rights and repealing Council Regulation (EC) No 1383/2003,



-European Parliament and Council Regulation (EC) No 1889/2005 of 26 October 2005 on controls of cash entering or leaving the community;



-European Parliament and Council Regulation (EC) no 765/2008 of 9 July 2008 setting out the requirements for accreditation and market surveillance relating to the marketing of products and repealing Regulation (EEC) No 339/93, and



– the customs law (2016:253).



Terms used in this regulation have the same meaning as in Regulation (EC) no 952/2013, Regulation (EU) no 608/2013, Regulation (EC) No 1889/2005, Regulation (EC) no 765/2008 and the Customs Act.



section 2 of the customs service shall perform the duties of a customs authority or a competent authority under Regulation (EC) no 952/2013 and the regulations issued pursuant to that regulation, unless otherwise provided by law or regulation.



section 3 of the Customs and Excise Department to carry out the information and notification to the European Commission as stated in Regulation (EC) no 952/2013 and the regulations issued pursuant to that regulation.



The provision of information



section 4 of the customs service, entrust to anyone else to convey information in electronic documents to and from the customs service.



section 5 of the Customs and Excise Department may provide for the enforcement of articles 6 to 17 on the provision of information in the Regulation (EU) no 952/2013.



Customs agent



section 6 of the Customs and Excise Department may provide for



1. conditions for a customs agent shall provide services in Sweden, and



2. enforcement of articles 18-21 of customs agent in Regulation (EC) no 952/2013.



Decision pursuant to customs legislation



section 7 of the Customs and Excise Department may provide for the enforcement of articles 22 to 37 on the decision with the support of the customs legislation in Regulation (EC) no 952/2013.



Authorized economic operator



section 8 of the Customs and Excise Department may provide for the enforcement of articles 38 to 41 of the authorized economic operator of Regulation (EC) no 952/2013.



Fees



Article 9 of the Customs and Excise Department may provide for



1. fee for customs controls or any other application of the customs legislation shall be applied, and



2. the amount of the fee.



The decision on the amount of the fee may enter into force not earlier than one month after the regulation has been decided.



section 10 fees under section 9 shall be paid to the Customs and Excise Department.



section 11 of the Customs and Excise Department may allow a reduction of or exemption from fees under section 10, if there are special reasons.



section 12 of the unpaid fees under section 10 shall, at the request of the customs service recovered in the manner provided in Chapter 2. section 16 of the customs law (2016:253).



Rules on the request for recovery, etc., available in 4-9 § § enforcement regulation (1993:1229). That the debtor should be advised to pay the claim before the application for recovery is made apparent from paragraph 3 of the same regulation.



Recovery need not be requested for claims of less than 100 kroons, if the recovery is not required from a general point of view.



Currency conversions



section 13 of the customs service may, after giving the Sveriges riksbank to submit, provide for the enforcement of articles 53 and 54 of currency conversions of Regulation (EC) no 952/2013.



The classification of the goods, origin and customs value and autonomous measures



section 14 of the application for, or objection to the application of such autonomous measures referred to in article 56 (2) (f) of Regulation (EC) no 952/2013 is made to the Board of trade.



In dealing with an application under the first paragraph, the Board of trade, where appropriate, the Customs and Excise Department an opportunity to comment.



National Board decides whether an application or objection within the meaning of the first subparagraph shall be communicated to the European Commission.



section 15 of the National Board may provide for the enforcement of the provisions of the first subparagraph of paragraph 14 of the implementing autonomous measures.



section 16 of the National Board may, after giving the customs service the opportunity to comment, provide for enforcement of the proof of origin article 61(3) of Regulation (EU) no 952/2013.



section 17 of the Customs and Excise Department may provide for the enforcement of the following articles of Regulation (EC) no 952/2013:



1. articles 56 to 58 on the common customs tariff and tariff classification of goods,



2. articles 59 to 68 on the origin of goods, with the exception of what National Board may provide for under section 16, and



3. articles 69 to 76 on the value of goods for customs purposes.



Before the customs service informs the regulations about the classification or origin, Trade and other relevant authorities should be given the opportunity to comment.



section 18 of the Board of trade's decision under section 14 of the third paragraph that does not submit a request or complaint to the European Commission may be appealed to the Government.



The customs value of certain perishable goods



section 19 of the Customs and Excise Department may provide for an obligation for traders to provide information on average prices on imported goods and on import quantities and costs of transport of such goods in connection with the determination of the customs value of certain perishable goods.



Chapter 2. Customs debt, taxes, interest and guarantees



Payment of import or export duty



Article 1 of the Customs and Excise Department may provide for a different period for payment than that set out in Chapter 2. paragraph 7 of the first paragraph the customs law (2016:253), in the case of accounting records in accordance with the second subparagraph of article 105(1) of Regulation (EC) no 952/2013, in the original wording.



Interest by other taxes than customs



section 2 of the Customs and Excise Department may decide on the exemption, in whole or in part from the obligation to pay interest on other taxes than duty pursuant to Chapter 2. Article 9 of the Customs Act (2016:253), where there are serious reasons.



Repayment and remission



section 3 of the Customs and Excise Department may grant reductions of or exemptions from other taxes than duty, if there are serious reasons.



Authorization



section 4 of the Customs and Excise Department may provide for the enforcement of articles 77-126 customs debt and guarantees of Regulation (EC) no 952/2013.



Chapter 3. Import and export of goods



Customs surveillance at the point of entry



Article 1 of the Customs and Excise Department may provide for exceptions from the driver's or commander's obligations under Chapter 3. the first and second subparagraphs of paragraph 3 of the Customs Act (2016:253).



section 2 of the Customs and Excise Department may provide for exemption from the notification requirement under Chapter 3. paragraph 4(1) the customs law (2016:253).



3 § Before the Customs Service decides a case if a permit for operation of a facility for temporary storage, should work, where appropriate, give the port or airport owner the opportunity to comment.



4 § A temporary storage facility, operated by the Customs and Excise Department.



If a fee is payable for the storage of the goods at the plant, the Swedish Customs decide that goods shall constitute security for fee.



section 5 of the Customs and Excise Department may provide for the enforcement of



1. articles 127-152 on the entry of goods into the customs territory of the European Union of Regulation (EU) no 952/2013, 2. the provisions of Chapter 3. the first and second subparagraphs of paragraph 3 and Chapter 3. paragraph 4(1) the customs law (2016:253) on the driver's or commander's responsibilities;



3. the provisions of Chapter 3. 5 and 6 of the customs law on Customs Administration's ban, and



4. the provisions of Chapter 3. section 7 of the Customs Act on the temporary disposal of a non-unionsvara.



Before the customs service informs the regulations on the enforcement of article 135 of the carriage to the intended location, the Transport Agency and the police authority shall be given an opportunity to be heard.



Customs status



section 6 of the Customs and Excise Department may provide for the enforcement of articles 153 to 157 if the customs status of Regulation (EC) no 952/2013.



Placing goods under a customs procedure



section 7 of the Customs and Excise Department may provide for the enforcement of articles 158-187 for placing goods under a customs procedure of Regulation (EC) no 952/2013.



Verification and release of goods



section 8 of the Customs and Excise Department may provide for the enforcement of articles 188 to 196 on verification and release of goods in Regulation (EC) no 952/2013.



Disposal of goods



§ 9 the goods which have been abandoned to the State by article 199 of Regulation (EC) no 952/2013 should be sold as soon as possible. Then apply the provisions of Chapter 3. 8 and 9 of the Customs Act (2016:253).



paragraph 10 of the Declaration if a customs auction shall take place in post-och Inrikes Tidningar and on the Swedish Customs ' or another suitable site. Notification shall be made at least three weeks prior to the day of the auction, unless there are special grounds.



The auction will also be published in any other way, whether it is appropriate to take account of the nature or any other circumstance.



section 11 notification under Chapter 3. the second subparagraph of article 9 of the Customs Act (2016:253) should contain information about the time and place of the auction and sent at least two weeks before the day of the auction. If it is likely to be the owner or have special rights to the goods becomes known only then, will notice be sent immediately.




section 12 of the Customs Authority may provide for the enforcement of articles 197-200 on the disposal of goods in Regulation (EC) no 952/2013.



The release for free circulation



section 13 of the Customs and Excise Department may provide for the enforcement of articles 201 and 202 on the release for free circulation of Regulation (EC) no 952/2013.



Special procedures



section 14 in dealing with an application for an authorisation under article 211(1) of Regulation (EU) no 952/2013 in respect of inward processing procedure or the outward processing procedure, the Customs and Excise Department submit the case to the European Commission, if there is evidence that the essential interests of producers in the European Union are likely to be adversely affected. Before a case is handed over to the Customs and Excise Department, if necessary, give the National Board's opportunity to be heard.



section 15 a customs warehouse may be driven by the customs service. Then apply the provisions of paragraph 4 of the second paragraph.



section 16 of the Customs Administration should establish a frizons boundaries and was free zone entry and utfartsställen should be located.



section 17 of the Customs and Excise Department may provide for the enforcement of the following articles of Regulation (EC) no 952/2013:



1. articles 211 to 225 of the General provisions relating to the special procedures,



2. Articles 226-236 on the transit,



3. Article 237 – 249 on the storage,



4. Article 250-254 for specific use, and



5. articles 255 to 262 for processing.



Transit procedure under the TIR Convention



section 18 of the Customs Convention on 14 november 1975 on the international transport of goods under cover of TIR Carnets (TIR Convention) in force in Sweden. Because the provisions of the TIR Convention is published in Sweden's agreements with foreign powers (Sun) 1976:133.



section 19 of the Questions concerning the approval of vehicles and/or containers according to annex 3, or part II of annex 7 to the TIR Convention are heard by Aktiebolaget Swedish vehicle inspection. Before the company Svensk bilprovning examines such issues for approval, the company shall provide the customs service heard. This is needed, however, not in terms of the trial relating to the renewal of previously submitted for approval. If because of an accident is necessary to make a transshipment to a vehicle or a container that has not been approved, the issue of consent pursuant to annex 1 of the TIR Convention to further transport of the vehicle or the containers must be examined by the customs service.



section 20 of the Customs and Excise Department may decide that an association has the right to issue TIR Carnets and to act as guarantor in accordance with the provisions of the TIR Convention under the condition that it meets the minimum criteria and minimum requirements as specified in part i of Annex 9 to the Convention.



Customs may decide that a person has the right to use TIR Carnets in accordance with the provisions of the TIR Convention under the condition that the person concerned fulfils the minimum conditions and minimum requirements as specified in part II of Annex 9 to the Convention.



Customs Service determines the maximum sum per TIR carnet, which may be required of a guaranteeing association on the basis of the provisions of the TIR Convention.



section 21 of the Customs and Excise Department may provide for the enforcement of the provisions of §§ 18-20 on the authorisation of vehicles or containers in accordance with the TIR Convention.



Before the Customs and Excise Department will notify such provisions, should the Transport Agency is given the opportunity to comment on issues of importance to road safety.



Customs supervision at the exit



section 22 of the Customs and Excise Department may provide for derogations from the provisions of Chapter 3. paragraph 15, first and second subparagraphs, and Chapter 3. 16 of the customs law (2016:253) on the driver's or commander's responsibilities.



section 23 of the Customs and Excise Department may provide for the enforcement of



1. articles 263 to 277 on the exit of goods in Regulation (EC) no 952/2013, and



2. the provisions of Chapter 3. the first and second paragraphs of section 15, Chapter 3. paragraph 16 and Chapter 3. section 17 of the Customs Act (2016:253) on the driver's or commander's obligations and if the Customs Administration's ban.



List of Customs offices and other places that the customs service assigned



section 24 of the Customs and Excise Department will publish a list of Customs offices and other places that the work assigned.



The list should show:



– opening hours of Customs offices,



– times when fees for customs controls or any other application of the customs legislation was not charged, and



– the terms and conditions that apply to a specific location.



Chapter 4. Customs control



The involvement of the police and the coast guard



section 1 of the police authority shall, at the request of the customs service



– assist the customs service, if needed for the work to take a control measure, and



– participate in the Swedish Customs ' control of international air traffic.



section 2 of the coast guard shall, at the request of the customs service



– assist the customs service, if needed for the work to take a control measure, and



– participate in the Swedish Customs ' control activities by exercising Customs control of maritime traffic.



section 3 of the customs service may, after giving the police and the coast guard the opportunity to comment, provide for the enforcement of the provisions of paragraphs 1 and 2 If the Police and the Coast Guard's assistance and participation.



Customs inspection of goods and means of transport



section 4 of the Customs and Excise Department may conclude an agreement with a carrier of terminalåtkomst the company's booking information, under the conditions set out in Chapter 4.

6-8 of the Customs Act (2016:253).



With your booking data "means data which occur in connection with a booking of a shipment of goods, vehicles or passenger, with the restrictions on passengers as shown in Chapter 4. the second subparagraph of paragraph 6 of the Customs Act (2016:253).



paragraph 5 of the decision to request booking information from a shipping company may be taken by



– the head of the customs service, or



– working in the Swedish Customs ' law enforcement operations and designated for assignment by the Director of administration or chief administrative officer appointed by him.



The carrier shall be informed about who has permission to request your booking data.



section 6 of the Manager of the Customs and Excise Department or chief administrative officer designated for the task of the Manager decides which employees who shall have the authority to take part of your booking data



– provided by a carrier, or



-by terminalåtkomst.



Permission shall only be given to those who have the necessary training and who need the information for their tasks within the Swedish Customs ' law enforcement activities.



section 7 of the terminal equipment that gives the customs service a carrier booking data and documents containing such information shall be handled in such a way that unauthorized persons do not have access to them.



section 8 Information on the content of the booking details collected must be left to other customs officials, other units within the Customs and Excise Department, the police and the coast guard if the task needed in the Swedish Customs ' law enforcement activities in order to determine if a crime or criminal activity has occurred, is ongoing, or planned.



Such information may also be provided to a foreign Government or international organization, if disclosure of any Convention to which Sweden is a party or an agreement that Sweden has concluded.



Article 9 of the Customs and Excise Department may provide for the enforcement of



1. the provisions of sections 4 to 8 of the booking details, and



2. the provisions of Chapter 4. 6 – 18 of the Customs Act (2016:253) on customs controls and promotion companies ' participation in such checks.



Customs control of postal consignments and consignments brokered by courier companies



section 10 of the Customs and Excise Department may provide for the enforcement of the provisions of Chapter 4. 19-23 of the Customs Act (2016:253) on customs control of postal consignments and consignments brokered by courier companies.



Risk management



section 11 of the Customs and Excise Department may provide for the enforcement of article 46(4) of risk management of Regulation (EU) no 952/2013.



Revision



section 12 If a request pursuant to Chapter 4. Customs Act, section 38 (2016:253) refers to a fixation, the Administrative Court in any shape or manner in which the performance is to be provided in the case.



Customs control in respect of infringing certain intellectual property rights



section 13 of the Customs and Excise Department appoints the unit within the Agency as referred to in article 5(1) of Regulation (EC) no 608/2013 is competent to receive and process applications.



The Customs shall inform the European Commission about the competent Customs Department.



14 § When the Customs and Excise Department has received a notice from the holder of a decision that a procedure has been initiated at the court competent to determine whether a breach has been made in intellectual property rights, the authority shall inform the Court of his intervention in the case of goods suspected of infringing.



section 15, the Court has received a notification under section 14 shall inform the customs service about its decision on the matter and whether the decisions have been appealed or a final.



The first subparagraph shall also apply to the Court which shall hear an appeal.



section 16 of the Customs and Excise Department may provide for the enforcement of



1. articles 13, 19(2) and 26(5) of Regulation (EU) no 608/2013 on a request to modify the list of intellectual property rights which are the subject of a decision, if sampling and if consent to the goods in a small consignment is destroyed, and



2. the provisions of Chapter 4. paragraph 48 customs law (2016:253) about Swedish Customs ' enforcement of judgments.



Customs control of cash




section 17 Of the police or Coast Guard in implementing a control measure in accordance with paragraph 1 or 2, have found such circumstances constitutes the basis for the registration and processing of information in accordance with Regulation (EC) No 1889/2005, should that information be disclosed to the Customs and Excise Department.



section 18 of the Customs and Excise Department may provide for the enforcement of the provisions of Chapter 4. section 50 of the Customs Act (2016:253) about how a notification pursuant to article 3 of Regulation (EC) No 1889/2005 shall be submitted.



Data related to market surveillance



section 19 of the Customs and Excise Department shall perform the tasks referred to in articles 27 to 29 of Regulation (EC) no 765/2008 is for the authorities in charge of external border controls.



section 20 Of the Customs and Excise Department has costs for storage, handling and the like because the Agency has postponed the release of goods for free circulation by virtue of article 27(3) of Regulation (EC) no 765/2008, costs shall be reimbursed by the competent market supervisory authority.



section 21 of the Customs Office may, after giving the market surveillance market surveillance authorities which form part of the Council the opportunity to comment, provide for the enforcement of articles 27 to 29 of Regulation (EC) no 765/2008 of the parts relating to customs operations.



Reporting obligations



section 22 of a police officer who becomes aware that an aircraft has landed in violation of the ban given under Chapter 3. 5 section 2 of the Customs Act (2016:253) shall promptly inform the customs service and, if it can be done without the other policing is hampered, hold the aircraft and take the other measures necessary for customs control.



The same applies if a police officer becomes aware that a Swedish or foreign customs seal is damaged or removed in transit or that a vehicle has been used in violation of the provisions on temporary admission.



section 23 of a customs official or Coast Guard officer who has knowledge of a crime under a Constitution whose compliance with the Customs and Excise Department oversees, to report the crime to his supervisor as soon as possible. The officer need not make any report about the crime with reference to the circumstances of the particular case is insignificant and it is clear that the crime would not provide any other penalty than fines.



Chapter 5. Specific provisions



Transitional provisions for the development of electronic systems



Article 1 of the Customs and Excise Department may provide for the enforcement of articles 278 to 281 on transitional provisions for the development of electronic systems of Regulation (EC) no 952/2013.



Application of tax procedure Regulation section 2 of the issues and objectives referred to in Chapter 7. Article 9 of the Customs Act (2016:253), the provisions on proof and payment assurance in Chapter 11, 16. paragraphs 1 and 2, chapter 17.

sections 7 and 8, chapter 18. 6 § and 19 Cape. paragraph 3 of the tax regulation procedure (2011:1261).



For the purposes of the provisions of the first paragraph, it is stated in the tax procedure regulation on tax agency instead apply the customs service. Furthermore, the enforcement authority in chapter 17. section 7 of the tax procedure regulation rather than apply to the customs service.



Special provisions for goods carried by rail, by post or by aircraft



section 3 of the Customs Office may, after giving the Transport Agency and the Swedish Post and Telecom Agency the opportunity to comment, provide for how the goods transported by rail, by post or by aircraft must be reported to a customs procedure, transfer or destruction.



For Swedish Customs ' Bill practiced customs control of the railway company, in the case of goods carried by rail and mail company for goods transported by postal mail. Upon such verification activities shall apply Chapter 3. section 7, Chapter 4. section 18 of the Customs Act (2016:253).



Additional regulations



section 4 of the Customs and Excise Department may announce further provisions concerning enforcement of



1. the customs law (2016:253), and



2. this regulation.



Transitional provisions



2016:287



1. This Regulation shall enter into force on 1 June 2015.



2. The regulation repeals the Customs Ordinance (2000:1306) and Ordinance (1994:1606) on certain customs procedures with economic impact, etc.



3. The suspension of the customs regulation still apply, however, in the case of



a) fees related to the Customs Ordinance which commenced prior to the entry into force and application for consent in accordance with Chapter 6. 8 paragraph 2 the Customs Act (2000:1281) submitted before the entry into force and the request for the evidence submitted before the entry into force,



b) payment, repayment and remission of duty and other taxes than duty shall be charged on imports in respect of goods which have or should have been declared for release for free circulation before the entry into force, c) interest that relates to the period before the entry into force, and



d) Customs commenced before entry into force.