Customs Law (2016:253)

Original Language Title: Tullag (2016:253)

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Read the untranslated law here: http://rkrattsbaser.gov.se/sfst?bet=2016:253

/Entry into force: 2016-05-01/

Chapter 1. General provisions



Scope of application and expression in law



section 1 of this Act contains provisions which complement



-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, and



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



Some provisions concerning the autonomous measures for military equipment, see Council Regulation (EC) No 150/2003 of 21 January 2003 suspending import duties on certain weapons and military equipment.



section 2 of what is said in this law if customs applies also to other tax than the tariff to be charged for goods at importation and to be paid to the customs service, unless otherwise expressly stated.



section 3 of this Act,



Customs legislation: customs legislation of the European Union pursuant to article 5(2) of Regulation (EC) no 952/2013, as well as Swedish Customs regulations,



Action: petition in writing or picture and recording that can be read, listened to or otherwise be perceived only with technical aid, the Swedish Customs: Swedish territory, and



vehicle: means of transport are set up for the process on the ground and not running on Rails as well as hovercraft as it performed above the ground.



In addition, the expression used in this Act has the same meaning as in Regulation (EC) no 952/2013 and the regulations issued pursuant to that regulation.



The provision of information



section 4 of the customs service shall, on request, provide the following information contained in the customs service relating to the import or export of goods:



– The work environment authority,



– Building and planning,



– Electrical Safety Office,



– Marine and water,



– The Swedish Chemicals Agency,



– The Board of trade,



– Consumer protection agency,



-The enforcement authority,



– The Food Administration,



-The MPA,



– Authority for press, radio and television,



– The Swedish civil contingencies Agency,



– The environmental protection agency,



– The Swedish Post and Telecom Agency,



– The Skatteverket,



– National Board of forestry,



– The Swedish Energy Agency,



– The State's agricultural work,



-Central statistical office,



– The Swedish Board for accreditation and technical control,



– The Sveriges riksbank, and



– Transport Agency.



The Customs Office shall, on request, provide security police tasks occurring in customs service relating to the export of goods.



Of the Act (2001:185) if the processing of data in the Customs Service's activities provides for Customs processing of data in some cases.



section 5 of the customs service shall notify the Skatteverket, about 1. There is reason to believe that any



(a)) other than by word of mouth has left or will leave a false information to the tax office, or



(b)) has not been provided or is not going to leave the VAT return, statement or other prescribed task to the Revenue Commissioners, and



2. it is possible that VAT is withheld or incorrectly credited or refunded.



The notification shall indicate the facts underlying the adoption referred to in the first subparagraph 1.



section 6, the following information may be used for statistical purposes:



1. information that someone has left on an article under the provisions of Regulation (EC) no 952/2013, and



2. data that someone has left on a means of transport as referred to in article 133 of Regulation (EC) no 952/2013 or pursuant to Chapter 3.



section 7 of the Government or the authority that the Government may entrust to anyone else to convey information in electronic documents to and from the customs service.



The intermediary referred to in the first subparagraph takes note of such details shall not improperly disclose or make use of what he or she is in the activity have been told about any individual's personal or financial circumstances. In the interest of the activity, the provisions of the public access to information and secrecy (2009:400).



section 8 if the data contained in an electronic document transmitted by the European Commission, by an authority other than the customs service or through an intermediary referred to in the first subparagraph of paragraph 7, the document is deemed to have been received by the customs service when it was received and likely to have been separated for the work of the conveying document.



§ 9 the activities at a facility for temporary storage, in a customs warehouse or free zone takes position with customs declarations and other documents submitted in accordance with the customs legislation must not improperly disclose or make use of what he or she is in the activity have been told about any individual's personal or financial circumstances.



In the interest of the activity, the provisions of the public access to information and secrecy (2009:400).



Customs agent



section 10 Of the customs agent has received funds of a principal for payment of customs duties and other charges to the customs service, the customs agent shall keep the funds separate from other assets.



section 11 of the Government or the authority the Government may provide for conditions to a customs agent shall provide services in Sweden.



Retention of data



section 12 of The which, pursuant to article 15(1) of Regulation (EC) no 952/2013, in the original wording, is required to provide the customs authority with actions to preserve these for five years or longer and for certain information or documents required by other regulatory action.



Costs for special



section 13, If a special expert has been hired pursuant to Chapter 4. section 5, the cost of the expert is paid by the person who has made a false statement or has failed to comply with a request to leave a task or an action on an item.

Customs may decide that the person has failed to comply with a request not to be liable.



Liability under the first subparagraph shall not apply where a false statement concerning the customs or taxable value and it finally fixed the value does not exceed the declared value by more than 10 percent.



If the customs service has had a cost that someone else should stand for in the first subparagraph, he shall pay the Customs fee.



Fees



section 14 of the Government or the authority that the Government 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 customs value of certain perishable goods



section 15 of the Government or the authority that the Government 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



Obligation to pay other taxes than customs



§ 1 provisions relating to the obligation to pay other taxes than customs on import or introduction to the Swedish customs zone, see the



– Act (1972:266) if the tax on advertisements and advertising,



— value added tax Act (1994:200),



– the Act (1994:1563) on tobacco tax,



– the Act (1994:1564) if the alcohol tax, and



– the Act (1994:1776) on tax on energy.



Tax referred to in the first subparagraph shall be determined and paid in accordance with the procedure applicable for the tariff, unless otherwise stipulated. If the taxable amount of such tax to include customs valuation, customs or the corresponding fee established in other currency, should such evidence be converted into Swedish currency after the rate under the customs legislation in force on the day on which customs value was determined.



section 2 of the value added tax referred to in paragraph 1 shall not be levied under this Act but, in accordance with the tax Procedure Act (2011:1244), if the declarant or, if the declarant is an agent, the person for whom the agent is registered for VAT in Sweden at the time of the decision on establishment of the Customs and



1. Act as a taxable person within the meaning of the VAT Act (1994:200) on importation or importation, or



2. a legal person that does not act as a taxable person within the meaning of the law on VAT on importation or importation.



What is said on the basis of article 1, also apply in the cases referred to in the first subparagraph.



3 § If a non-unionsvara or its value is forfeited, the other taxes than Customs is not charged to the extent that the article or its value is forfeited. A previously announced decision on such a tax should be repealed or amended since the judgment or decision involving confiscation has a legal effect.



Paid duty shall be taken into account in the forfeiture of a product's value and in determining penalty.



Guarantee for other taxes than customs



4 § if necessary to ensure the collection, the customs service in a particular case, decide that the guarantee should be for other taxes than the duty payable to the customs service.



If the guarantee has not been raised, is the product warranty for the tax as long as it is under customs supervision and control.



If the warranty has been made or if the product warranty, the Customs and Excise Department to charge the amount of the guarantee or the goods.



Limitation of the customs debt




§ 5 When the customs debt is the result of an act which, when it was performed would have been able to give rise to criminal court proceedings, the three year period referred to in article 103 (1) of Regulation (EC) no 952/2013, in the original wording, be extended to five years.



If a debtor has been charged with an offence under the Act (2000:1225) about the penalties for smuggling, the debtor is notified of the debt after the end of the five-year period referred to in the first subparagraph, for the prosecution case.

Such notification shall take place no later than during the calendar year following the year in which the prosecution was brought. No notification of the customs debt may be made after the expiration of a period of 10 years after the date on which the customs debt was incurred.



If the debtor has died, the notification referred to in the second subparagraph be made no later than six months after the death.



paragraph 6 the provisions of paragraph 5 shall apply also in cases where those who have represented a legal person has been charged with an offence under the Act (2000:1225) about the penalties for smuggling, if the offence relates to the duty of the legal person should have paid.



Payment of import or export duty



section 7 of the payment of duties pursuant to article 108(1) of Regulation (EC) no 952/2013, in the original wording, shall be made to the customs service within ten days from the time the debtor notification of the customs debt, unless deferment of payment under article 110 thereof, in the original wording, has been granted.



The Government or the authority that the Government may provide for a different period for payment than that indicated in the first subparagraph, in the case of the accounting records referred to in article 105(1), second subparagraph of that regulation, in the original wording.



Interest by other taxes than customs



section 8 rules on borrowing rate in article 112 and of interest in article 114 of Regulation (EC) no 952/2013, in the original wording, apply to taxes other than the duty to be charged for goods at import. The penalty interest rate shall be calculated in the manner provided in Chapter 65. section 13, first subparagraph and first sentence of the second paragraph of the tax Procedure Act (2011:1244).



§ 9 Interest charged on taxes other than the duty payable under decision on reconsideration of the Customs and Excise Department or according to decisions of public administrative court, unless the interest is imposed under section 8.



section 10 of interest under section 8 or 9 is not payable on the amount that may be deducted in accounting for tax in accordance with the VAT Act (1994:200).



section 11 of The provided for in the customs legislation on the collection, collection and repayment of customs duties shall apply also in the case of interest referred to in paragraphs 8 and 9.



section 12 of the Government or the authority that the Government may decide on the exemption, in whole or in part from the obligation to pay interest on other taxes than duty under section 9, if there are serious reasons.



paragraph 13 of the interest referred to in section 9 shall be calculated from the end of the first month following the month in which the goods are declared for release for free circulation until the month in which the amount is to be paid. Interest on the tax that corresponds to the previously refunded amount is calculated from the end of the month in which the amount was paid back.



The rate of interest referred to in section 9 shall be as set out in Chapter 65. paragraph 4 or, in the case of skönsbeskattning, as indicated in Chapter 65. section 11, first paragraph, the tax Procedure Act (2011:1244).



section 14 on the amount refunded in the cases specified in section 19 of tillgodoförs interest. Rate tillgodoförs even on the interest rate according to §§ 8 and 9 that will be paid back. Rate tillgodoförs from the end of the month during which the amount is paid up to and including the month in which the amount is paid back.



The interest rate shall be that specified in Chapter 65. the third subparagraph of paragraph 4 of the tax Procedure Act (2011:1244).



section 15 If a decision which prompted the interest under section 8 or 9 is changed in such a way that the interest would not have been paid or would have been paid at a lower amount, a new calculation of the interest be made. Too much interest paid to be paid back.



Interest is not payable on the amount of interest referred to in section 8 or 9, to be paid in addition to the previously paid.



If a decision which prompted the interest under section 14 has been amended in such a way that the interest would not have had been credited to, or would have had been credited to a lower amount, the credited interest to pay back the difference.

The provisions of the customs legislation on reimbursement of duties will apply.



Recovery



section 16 of the Customs have not been paid in due time, the claim submitted to the bailiff for collection.



Upon recovery, enforcement under the enforcement code occur.



The Government may provide for that recovery does not need to be requested for a lowly amount.



section 17 the provisions on the recovery of duty in section 16 shall apply to remuneration for charge according to article 189(1) of Regulation (EC) no 952/2013, in the original wording, and Chapter 1. the third paragraph of section 13.



section 18 in respect of liability to a representative of a debtor who is a legal person and who has not paid the duty on time and correctly applied Chapter 59. 13, 15 – 21, 26 and 27 §§, 67. section 4, chapter 68. § 1 and 70.

tax Procedure Act (2011:1244).



Customs Service decides if the liability of the company under Chapter 2. section 20 of the Act (1980:1102) about partnerships and simple companies in respect of customs under this Act.



Of those who have been entrusted with the payment obligation shall take place in accordance with section 16 of the recovery.



Repayment and remission § 19 if an application for repayment or remission of duty is made in accordance with the provisions of article 121 of Regulation (EC) no 952/2013, in the original wording, the question of repayment or remission of taxes referred to in article 1, first subparagraph. In the case of articles 116 to 120 of that regulation, in the original wording, mutatis mutandis.



Provision for repayment and remission on their own initiative under article 116(4) of Regulation (EC) no 952/2013, in the original wording, should also apply to tax referred to in article 1, first subparagraph.



In case of refund, deduction should be made for such established customs and other taxes to be paid to the Customs and Excise Department. In the law (1985:146) concerning the deduction when a refund of taxes, fees and charges, there are also regulations which limit the right to a refund. Amount that may be deducted in accounting for tax in accordance with the VAT Act (1994:200), or which carry the right to repayment in accordance with Chapter 10. 9, 11 to 13 and 15 of the Act is not paid back.



section 20 If there are serious reasons, the Government or the authority that the Government allow a reduction of or exemption from other taxes than customs.



Chapter 3. Entry and exit of goods Customs surveillance at the point of entry



§ 1 the person from a location outside the Swedish customs area, but within the customs territory of the European Union, to the Swedish customs area for input or lets bring in a non-unionsvara that is not referenced to a customs procedure and not moving under article 148.5 of Regulation (EU) no 952/2013, in the original wording, is obliged to notify the entry to the Customs Office at the border passage.



For the control of customs notification requirement has the right to carry out the checks as stated in the Act (1996:701) about Swedish Customs ' powers at the Swedish border with another country within the European Union.



section 2 of A means of transport comes to the Swedish Customs territory are subject to customs supervision, if on board the means of transport are goods subject to customs supervision.



If the means of transport comes to the Swedish customs area without goods, subject to the customs control until a notification of means of transport under section 4 has been processed by the Customs and Excise Department.



Have the means of transport has been taken out of the control according to Chapter 4. section 16, be subject to the customs supervision until the check has been completed.



section 3 of the operator or the master of a vessel or aircraft subject to customs supervision shall in advance notify when the means of transport is expected to come to a Customs office or other place designated or approved by the Customs and Excise Department.



The operator or master shall provide information on the transport vehicle and its load.



The Government or the authority that the Government may provide for derogations from the obligations under the first and second subparagraphs.



4 § the operator or master of a ship or an aircraft which is entered in the Swedish customs zone shall notify the arrival of means of transport to the customs service also in cases other than those referred to in article 133 (1) first subparagraph of Regulation (EC) no 952/2013.



The Government or the authority that the Government may provide for exemption from the notification requirement under the first subparagraph.



section 5 of the Customs and Excise Department may prohibit a driver or a master of a means of transport subject to customs surveillance



1. to make another stopover during your journey within the Swedish customs area than prompted by a governmental action, and



2. without customs consent arrive with the means of transport.



section 6 of the customs service must notify prohibition to enter, leave or unload a means of transport subject to customs surveillance at the point of entry.



A ban on entering or leaving a means of transport does not apply to anyone who, in the performance of their duties require access to the means of transport.




section 7 of the customs service may temporarily take care of a non-unionsvara, if needed for customs monitoring. The goods will then be posted to a temporary storage facility or a warehouse.



The Customs and Excise Department may determine that the goods must not be withdrawn from the facility for the temporary storage or customs warehouse until the Agency's costs for storage has been replaced or guarantee has been provided for them.



The holder of a temporary storage facility or a general bonded warehouse is obliged to receive the goods, if it can be done without significant problems.



Disposal of goods



section 8 if a product is to be sold under article 198 of Regulation (EC) no 952/2013 may take place through the Agency of the Customs Agency at public auction (Customs auction) or in any other way, if the Customs Service believes that it is more appropriate. The same applies if the Customs Administration referred to in Chapter 2. the third subparagraph of paragraph 4 shall levy an amount from a product warranty.



In case of sale of goods subject to import ban or import conditions apply section 4 of the Act (1973:980) transport, storage and destruction of införselreglerade goods, etc.



§ 9 A customs auction shall be published in good time and in an appropriate manner.



Before a product is sold at a customs auction or otherwise, the Customs and Excise Department in good time send a notification, if the address is known, to the debtor or the debtor would have been if the product has been subject to customs duties, as well as to anyone else who may be assumed to be the owner or have special rights to the product.



for the purposes of article 10 § 198 of Regulation (EU) no 952/2013, in the original wording, the goods may be destroyed, if



1. There is a risk that the goods are destroyed or significantly reduced in value, or



2. the cost of disposal of the goods is excessively high.



Before the goods are destroyed shall, where possible, provisions on notification in the second paragraph of section 9 shall apply.



In section 2 of the Act (1973:980) transport, storage and destruction of införselreglerade goods, etc, there are additional provisions on the destruction of goods.



The release for free circulation



section 11 of the Drop-off from ships of ship-generated waste and cargo residues referred to in Directive 2000/59/EC shall be considered as release for free circulation under article 201 of Regulation (EC) no 952/2013.



Free zone



section 12 of the Government may decide that part of the Swedish customs zone shall be a free zone in accordance with article 243.1 of Regulation (EU) no 952/2013.



The Government or the authority that the Government should establish free zone limits and was its entry and utfartsställen should be located.



Customs supervision at the exit



section 13 transport to resign from the Swedish Customs territory are subject to customs supervision, if on board the means of transport are goods subject to customs supervision.



If the transport vehicle shall resign from the Swedish Customs direct to a third country without goods, subject to the customs supervision since a notification of this has been done.



paragraph 14 of A means of transport subject to customs supervision shall resign from



1. a Customs Office, or



2. Another point that the customs service designated or authorised.



The customs service, in some cases, grant derogations from the first subparagraph, on the possibilities for customs supervision and customs control is not impaired.



section 15 of the driver or the master of a vessel or aircraft subject to customs supervision shall in advance notify when the means of transport is expected to step down from a Customs office or other place designated or approved by the Customs and Excise Department.



The operator or master shall provide information on the transport vehicle and its load.



The Government or the authority that the Government may provide for derogations from the obligations under the first and second subparagraphs.



section 16 of the operator or master of a ship or an aircraft to be kept out of the Swedish customs zone shall notify the departure of the means of transport to the customs service.



The Government or the authority that the Government may provide for exemption from the notification requirement under the first subparagraph.



section 17 of the Customs and Excise Department may prohibit a driver or a master of a means of transport subject to customs surveillance



1. to make another stopover during your journey within the Swedish customs area than prompted by a governmental action, and



2. without the consent of the Customs authority to resign with the means of transport.

section 18 of the customs service must notify prohibition to enter, leave or unload a means of transport subject to customs surveillance at the exit.



A ban on entering or leaving a means of transport does not apply to anyone who, in the performance of their duties require access to the means of transport.



Chapter 4. Customs control



General principle for customs controls



§ 1 a decision on whether a control measure under the customs rules may be taken only if the reasons for the measure outweigh the infringement or otherwise which action means for the individual.



The use of force or coercion



section 2 of The customs official shall, to the extent that other funds are insufficient, and it is justifiable in the circumstances, use violence or force to carry out an action referred to in Chapter 3. paragraph 7(1) and 9 – 11, 14, 16 and 19 of this chapter.



Violence against the person may only be used if the customs officer is met by resistance and taking into account the purpose of the action is justifiable.



The involvement of the police and the coast guard



section 3 of the police and the Coast Guard will be involved in customs control activities under this Act.



For the police and the coast guard and police and Coast Guard official who is involved in the customs control activities respect the Customs and Excise Department and the customs officer in Chapter 3. 5, 6, 17 and 18 sections and 2, 9 and 17 and paragraphs 51 to 53 of this chapter.



The supply of premises



4 of a transport company carrying passengers from third countries shall, without cost to the customs service set the premises and equipment to the work's disposal which, according to the Agency's assessment is needed for



– control of vehicles and luggage, handbags and the like, travel,



– processing of travellers ' customs declarations,



– questioning and strip search and body inspection of travellers, and



– Customs staff during the break in service.



The use of special



section 5 of the Customs and Excise Department must hire a special expert 1. If there is reason to assume that a task has been submitted in accordance with the customs legislation is incorrect, to obtain the necessary information, and



2. when a call for a task or an action if a product has not been followed.



Customs inspection of goods and means of transport



section 6 of the Customs and Excise Department may request that a transport company that promotes goods, passengers or vehicles to or from Sweden to provide up-to-date information on incoming and outgoing shipments as the company has access to.



In terms of passengers, the customs service only request information on



– name, – travel itinerary, baggage, passengers – –, – means of payment, and – the booking.



Customs Service may request information under the first and second paragraphs only if the information can be assumed to have importance for Swedish Customs ' law enforcement activities.



section 7 of the Transport Company shall promptly disclose the information provided by the customs authority requests under section 6.



section 8, a carrier may provide the information referred to in paragraph 6 in such a way that they are legible for the Customs and Excise Department through terminalåtkomst.



Customs Service may have access to information through terminalåtkomst only to the extent and for the time necessary to check the current transport. Data are accessible in this way may not be modified or otherwise processed or stored by the customs service.



Personal information provided other than through terminalåtkomst shall immediately be destroyed, if they turn out to be irrelevant for the investigations into or prosecution of offences.



Article 9 of the customs service, sideswiping a vessel within the Swedish Customs, if necessary to enable the customs surveillance and control of the import or export of goods.



The Customs and Excise Department may bring a ship to a location within the Swedish Customs, if



1. the vessel is en route between points within the customs territory of the European Union leave the customs area and thus deviates from its correct course without due to emergency or any other compelling reasons, and



2. the master does not comply with an invitation to return to the customs territory of the European Union.



section 10 a measure under section 9 may be taken without prior request, if



1. the request cannot be granted, or



2. There is a special reason to believe that an appeal would prevent or substantially complicate the operation.



An action referred to in section 9, second subparagraph, shall not be taken against a foreign vessel or in another State's waters, unless it is permitted by agreement with the other State.



section 11 of a driver or a master of a means of transport subject to customs supervision should stay at the urging of a customs officer.



A person other than the operator or master will stay on the customs official's call. Such a request may only be given if there is reason to believe that the person is obliged under the customs legislation.



section 12 of an appeal under section 11 of the first paragraph to the driver of a vehicle shall be



1. when the vehicle is



– in the area at the Swedish land border with a third country,




– in the area at the Swedish coasts,



– near or within a facility for temporary storage, in a customs warehouse or free zone, or



– near or within a port, an airport, or another area that has traffic relations with a third country,



2. where the customs officer has reason to believe that the goods under customs supervision are carried with the vehicle, or



3. when the vehicle is equipped with interimsskyltar or license plates from a third country.



An appeal under section 11, second subparagraph, may be directed to a person present at a site referred to in the first subparagraph 1.



section 13 of the customs service may temporarily take care of vehicle registration certificates and similar documents relating to a means of transport subject to customs supervision, if necessary to prevent the departure of the means of transport.



section 14 if necessary for inspection activities and it does not entail any material obstruction to traffic, the customs service temporarily close areas where means of transport are unloaded or loaded or passengers Board or leave the means of transport.



The first subparagraph shall also apply to any other area in the immediate vicinity of a means of transport, as well as entrances to and exits from the free zones, ports, airports and facilities for temporary storage.



section 15 If it is absolutely necessary for customs controls to be carried out, the customs service



1. maintain a train at a railway station at the border with a third country, and on the train's final stop in Sweden, and 2. require that an aircraft be hindered to resign or be asked to land.



section 16 For control of that Declaration and the obligation under the customs legislation have been completed or that the goods do not infringe the rights protected by the Regulation (EU) no 608/2013, in the original wording, the customs service to investigate



1. means of transport, containers, boxes and other spaces where goods may be stored,



2. customs warehouses, free zones and facilities for temporary storage, as well as areas in ports and airports and rail yards where goods under customs supervision shall be kept and even locales in such areas, and



3. luggage and handbags and the like carried by a traveller on entry to or exit from the customs territory of the European Union or of a person who has been asked to stay under paragraph 11.



Of the Act (2000:1225) of punishment for smuggling provides for a physical examination.



section 17 during an inspection under section 16, the person whose data should be checked or on whose behalf the goods entering or leaving the customs territory of the European Union give the customs officer that enforces control the opportunity to examine the goods, means of transport or the baggage.



The person should also provide access to the premises and other facilities used for the transportation, storage or operations to which the control is to be implemented.



The customs officer's request, the operator or master of the means of transport shall be investigated to attend the investigation if it is possible.



18 § A transport entity shall



-make a declaration to customs, if in the company's activities raised a suspicion that a shipment contains drugs which may be seized under the Act (2000:1225) about the penalties for smuggling, and



– at the request of the Customs and Excise Department, submit the item to the work.



Transport undertaking shall also otherwise be engaged in inspection activities in accordance with the customs legislation in relation to goods carried by post, by rail or by air.



For transport company does not apply 2 and 9 – 17 §§.



Customs control of postal consignments and consignments brokered by courier companies



§ 19 For such verification as referred to in section 16, a customs officer to examine postal items, such as packages, letters, and similar items, and corresponding shipments brokered by courier companies.



A shipment may be opened if it exists in the customs service, on an Exchange Post Office or a courier company first sorteringsterminal and there is reason to believe that the shipment contains goods for which the Declaration or the obligation has not been fulfilled.



paragraph 20 of the decision to open a postal item or an item delivered by a courier company who can be assumed to contain confidential messages may only be taken by an officer designated for the task by the head of the customs service. If the shipment contains a confidential communication, this must immediately be closed and sent on to the recipient.



section 21 of A postal item or an item delivered by a courier company that has been opened with the assistance of article 19 should not be addressed further than what is necessary to achieve the purpose of the investigation.



Minutes shall be kept of the investigation. The Protocol should clearly state the purpose of the investigation and what has arrived at this.



Have an item opened the addressee and, if possible, the consignor shall be informed as soon as possible, unless there are special reasons against it.



section 22 of A Chief Administrative Officer designated for the task by the head of customs and Excise may decide that a postal consignment coming from a third country shall be retained by the Messenger company, about



1. There is reason to believe that the shipment contains a drug that could be seized under the Act (2000:1225) about the penalties for smuggling, and



2. it is necessary that the seizures to occur.



A decision on detention shall apply to a limited, shorter time. The decision may be enforced immediately, but should be examined promptly by the head of the customs service.



section 23 of the items, the company is required to submit, at the request of customs a shipment held pursuant to section 22 of the first paragraph.



Injunction



section 24 of the Customs and Excise Department may present it as is, or can be assumed to be responsible for declaration under the customs rules or to provide information that really need for verification of the Declaration or the obligation has been fulfilled.



The first paragraph also applies to the person for whom the goods imported or exported.



section 25 of the Customs and Excise Department may submit to it operating in the task of importance for the control of another person's tax return or an obligation under the customs legislation can be obtained from the documents relating to the business, to provide information about an act with someone else.



Revision



section 26 of the Customs and Excise Department may decide on revision



1. in order to ensure that all the necessary documents and information has been provided pursuant to article 15(1) of Regulation (EC) no 952/2013, in the original wording, and that the documents and data are accurate and complete, and



2. to make such checks referred to in article 48 of that regulation, in the original wording.



section 27 a decision on revision should contain



1. indication of the purpose of the audit,



2. the ability to exclude documents from scrutiny under section 38, and



3. appointment of the Customs officers shall enforce audit (Auditor).



Of the task referred to in the first subparagraph 1 does not indicate the person or act as control or data relate, if 1. the decision on revision applies for review by someone other than the person who is being revised, and



2. There are specific reasons not to mention the person or legal action.



section 28 Before a revision is carried out, it must to be audited is informed of the decision on revision.



The notification may be made in connection with that the audit is carried out on an inventory or a similar physical check need be made and the control would lose its importance if it is to be audited is informed in advance.



section 29 A revision must be carried out in liaison with the revised and in such a way that it does not unnecessarily impede the activities of the latter.



If the revised does not interact, the provisions on penalty in Chapter 7. section 5 and if the proof in chapter 45.

tax Procedure Act (2011:1244) are applied.



section 30 At an audit, the auditor may examine accounting materials and other documents relating to the activities, unless they are exempt under section 37.



Moreover, it is apparent from the auditor's powers of article 48 of Regulation (EC) no 952/2013.



section 31, an audit may be carried out in the revised, if he admits it. The audit shall be implemented in the revised, if he requests it and the audit can be carried out without significant difficulty.



If the audit is carried out in the revised, it shall set an appropriate work space available to the Auditor, if possible.



section 32 To the revised shall provide the auditor with the acts and provide the information and otherwise provide the auditor with all the necessary assistance during the audit provisions of article 15(1) of Regulation (EC) no 952/2013.



If documents are to be reviewed at any place other than that of the revised, it shall upon request for receipt, submit documents to the auditor.



33 § the revised shall, on request, give the auditor the opportunity to use technical means to review a recording that can be perceived only with such facilities. This does not apply if



1. the revised provides a copy of the recording, and 2. the copy without difficulty can be examined by technical means that the auditor has access to.



The revised shall give the auditor the opportunity to verify that the copy referred to in the first paragraph is consistent with the inclusion of the revised.




Upon review of the recording or control of copy, only the technical means and the search terms used as needed to meet the purpose of the audit. The audit or control can be made via the telephone network, if the revised permit.



§ 34 A revision must not last longer than necessary.



The Customs Office shall promptly notify the audited results of the audit in the parts concerning the revised.



35 § customs service shall return the accounting materials and other documents to the revised as soon as possible and at the latest when the audit is completed.



If the revised has been declared bankrupt when the documents will be returned, the customs service



1. submit the documents to the trustee, and 2. inform the revised that documents submitted to the bankruptcy trustee.



Information and documents that should be excluded from the control



36 § A notice under section 24 or 25 shall not refer to a task in such a document may not be confiscated pursuant to Chapter 27. section 2 of the code of judicial procedure. Such an order must not refer to a task which has a significant conservation concern, if there are special circumstances that make the plot should not get to someone else's knowledge and skyddsintresset is larger than the document's significance for the control.



37 section at the revision, the Customs and Excise Department does not review 1. a document must not be confiscated pursuant to Chapter 27. section 2 of the code of judicial procedure, or 2. a document which are not covered by the audit.



The customs service also may not review a document which has a significant conservation concern, if there are special circumstances that make the plot should not get to someone else's knowledge and skyddsintresset is larger than the document's significance for the control.



38 § an act which may not be reviewed shall, on the request of the person who is the subject of revision shall be exempt from inspection.



39 § a request to exempt documents shall be submitted to the administrative court. The request must be in writing and submitted along with the document request.



If the customs service already has the document as a request, shall immediately seal the document and submit it to the Court.



40 section If a task in such a recording referred to in Chapter 1. paragraph 3 of the exemption, the Court may decide on such limitations in the Swedish Customs ' right to use the technical means and search terms that are needed for the task will not be available for work.



section 41 if the individual requests it, the Court must consider whether a decision to exempt the action to be taken without court review.



42 § Whether a task or an action has been exempted from control, the customs service does not reproduce or rely on the contents of the task or action.



§ 43 a decision to exclude a task or an action effective immediately, unless otherwise specified in the decision.



Customs control in respect of infringing certain intellectual property rights



44 § expressions used in paragraphs 45 to 49 has the same meaning as set out in Regulation (EC) no 608/2013.



45 § customs service shall inform the holder of the decision concerning the intervention of its decision pursuant to article 11, 13 or 16 of Regulation (EC) no 608/2013. Such notification shall be provided within 30 working days of the customs service



1. become aware of the factors that can be the basis for a decision pursuant to article 11 or 16 of the regulation, or



2. receipt of such a request as referred to in article 13 of that regulation;



§ 46 customs service shall inform the holder of the decision on intervention on the following decision taken by the Agency pursuant to Regulation (EC) no 608/2013:



1. the decision to grant or refuse a request under article 12(1) on extension, or



2. decisions pursuant to article 12(5) to revoke or amend a decision on extension.



Such notification shall be provided within 30 working days of the customs service



1. receipt of such a request referred to in article 12, or



2. a knowledge of the facts on which to base a decision as referred to in article 12(5).



47 § Incurred an injury to a be at such an inspection as referred to in article 19(1) of Regulation (EU) no 608/2013, is the responsibility of the inspecting the goods for damage.



48 § questions about whether a product infringe an intellectual property right and how to handle such be heard by a court in accordance with the terms of the intellectual property right in question.



The Court may make an interim order that a suspension of release or detention of goods shall cease.



The customs service will enforce such judgments and orders of the Court, which had the force of law and applicable release, alteration or destruction of the goods whose release has been postponed or held by the customs service.



49 § When a judgment or decision on stockpile destruction or other action with goods whose release has been suspended or retained by the customs service has a legal effect, the holder of a decision for action entitled to compensation for its expenses in connection with customs action against goods.



Liability under the first subparagraph is that which the Court decision has been received. Can the claim is directed against multiple people, these jointly and severally liable to pay the holder of the decision.



Customs control of cash



50 § a notification pursuant to article 3 of Regulation (EC) No 1889/2005 shall be submitted in writing or electronically.



51 section For verification that the obligation under article 3 of Regulation (EC) No 1889/2005, in the original wording, has been completed, the customs service to investigate means of transport and luggage and handbags and the like carried by a traveller on entry to or exit from the customs territory of the European Union.



52 § if there is reason to believe that a person has not fulfilled its obligation under article 3 of Regulation (EC) No 1889/2005, in the original wording, a customs officer may search the person to search for cash on him or her.



At body provided the search, the provisions of section 29 of the Act (2000:1225) if the penalty for smuggling is applied.



section 53 Of the obligation under article 3 of Regulation (EC) No 1889/2005 has not been fulfilled, the customs service hold cash in accordance with article 4(2) of that regulation, in the original wording, if necessary, to carry out an inspection.



Chapter 5. Violations and sanctions



Article 1 for the purposes of the provisions of this chapter apply to the debtor who is liable to pay tax under Chapter 2. § 1.



Customs infraction



section 2 of The who willfully or negligently violates the precept of the customs legislation or to the obligation in article 3 of Regulation (EC) No 1889/2005, in the original wording, read in conjunction with Chapter 4. 50 § is convicted of customs offence to a fine.



The first paragraph also applies to those who intentionally or negligently violates the decisions that the Customs Service announced with the aid of customs legislation on



1. duty to keep records and provide information about the goods to be stored in a facility for temporary storage, in a customs warehouse or a free zone subject to simplifications for the purposes of a customs procedure,



2. the obligation to provide information or document to the customs service, or



3. the use or consumption of a non-unionsvara.



In minor cases, it should not be responsible.



section 3 liability for customs offence should not be convicted, if the Act is punishable by penalties in the Penal Code, the Act (2000:1225) of punishment for smuggling, the law (2002:444) if punishment for the financing of particularly serious crime in some cases or Act (2003:148) if the penalties for terrorist offences.



section 4 of the public prosecution of customs offences may be instituted only with the consent of the customs service.



Tariff supplement



section 5 of the customs allowance shall be withdrawn by the person who is the debtor and required to submit a customs declaration in writing or in an electronic data processing technique and that in any way other than orally during the procedure has made a misrepresentation to the guidance for the determination of the tariff.



The same applies if the debtor has submitted such a task in a case relating to the



1. review, refund, remission or an appeal, and



2. the task has not been accepted after examination as to its substance.



section 6, a task is to be considered wrongful where it is clear from that



1. a left task is incorrect, or



2. a task that should be left to management for decision on duty has been omitted.



A task should not, however, be regarded as false if



1. task along with the rest of the information constitutes a sufficient basis for a real decision, or



2. the obvious cannot be the basis for a decision.



Article 7 paragraph 5 of the Tariff extension is 20% of the duty that would not have been taken out, if the incorrect task accepted.



However, the tariff extension 10% in respect of value added tax shall be deducted in accounting for tax in accordance with the VAT Act (1994:200).



§ 8 Duty allowance shall be levied by the debtor in cases where the



1. customs were established on reasonable grounds because of a lack of Customs Declaration and such have not come in spite of an order sent to the debtor, or



2. departure from the customs declaration has been established on reasonable grounds.



Duty extension is 20% of the customs duties laid down


According to the first paragraph and charged by the debtor in addition to the customs duty that would otherwise be payable by him. To the extent the determination of duty includes the correction of false information by the debtor is taken customs Add-ons out in accordance with article 7 of the first paragraph.



§ 9 Duty allowance shall, also in cases other than those referred to in paragraphs 5 and 8, is levied on the Customs should be taken out because of the emergence of a customs debt within the meaning of article 79 of Regulation (EC) no 952/2013, in the original wording.



The first paragraph applies only if the debtor is rightfully would have left a written or electronic data-processing techniques, established a customs declaration for the Customs decision.



Tariff supplement referred to in the first subparagraph is 20% of the customs duty to be charged.



section 10 of the customs allowance shall be taken out of the disposal of the goods placed under the procedure of release for free circulation, in contravention of a prescribed condition for repayment or remission of customs duty.



Duty extension is 20% of the customs duty was incorrectly reimbursed or remitted.



section 11 for the purposes of sections 5 and 8, the debtor is liable for it as the debtor's agents do or fail to do.

Customs declaration or other document provided for a debtor who is a legal person shall be considered to have been provided by the debtor, unless it was clear that the respondent did not have the power to represent the debtor.



section 12 of the tariff supplements should not be taken out



1. on its own initiative, if the debtor has corrected the errors of the task or notified the ratio referred to in section 9, or 2. If the amount of duty that could have withheld by fallacy or passivity is insignificant.



section 13 of the customs allowance shall not be charged if a non-unionsvara or its value shall be forfeited. If only some of the goods or their value is forfeited, the prohibition to charge duty extensions only for that part of the goods or the value that is forfeited.

A previously announced decision on Customs Add-ons should be repealed or amended after the judgment or decision involving confiscation has a legal effect.



section 14 If there are no longer any liability to customs, the Customs and Excise Department not charge customs charges to the amount.



Late payment fee



section 15 of the declared goods under a simplified procedure entailing the obligation to lodge a supplementary declaration has not been provided in the supplementary declaration at the time that the last would have been provided, a special fee (late fee) is charged by the declarant.



The late charge is 500 SEK. If the person who is asked by the Declaration failed to fulfil his obligation within the appointed time, however, the fee is $100.



Provisions common to customs allowances and late fee



section 16 of the Customs Administration should reconsider decision on tariff increases and late fee if the debtor or the declarant requests it or if there are other reasons. When the applicable provisions of the customs legislation for review of decisions on customs.



section 17 of the customs service shall decide on the total or partial exemption from customs duty surcharge or late fee if it is unfair to levy the fee with the full amount.



The assessment should take account in particular of



1. the inaccuracy or failure to act which led to the charge can be assumed to have



– due to age, health or other similar circumstances, or



– due to a miscalculation of the rules or the significance of the facts,



2. fee is not commensurate with the defect or inactivity,



3. an unreasonably long time has passed after the customs service have found reason to believe that the fee to be charged without the fee comes to blame for the delay, or



4. the inaccuracy or passivity also has meant that the payment is made to the liability for offences under the Act (2000:1225) on penalties for smuggling or section 2, or become subject to forfeiture of the exchange of criminal activities under chapter 36. 1 b of the Penal Code.



The declarant may be exonerated wholly or partly from the late fee even when passivity is insignificant.



section 18 of the Customs Add-ons or late fee may not be decided for a debtor or a declarant who has died.



§ 19 questions about customs allowances and late fee assessed by the Customs and Excise Department. However, the Administrative Court, the proceedings of the General agents referred to in Chapter 6. section 1, questions about customs Add-ons due to incorrect information on customs.

Such an action may be brought, if the incorrect task not accepted after substance or has not been tried in the case. The action must be brought by application within one year from the end of the month in which the judgment or decision of the case has a legal effect.



section 20 the following provisions also apply in the case of tariff increases and late fee:



– Article 110 for deferment of payment of Regulation (EC) no 952/2013, in the original wording, and



– Chapter 2. section 4, paragraph 7 of the first paragraph, section 8 and section 16.



section 21 Duty extensions and late fees to the State.



Chapter 6. Appeal



The Attorney General



Article 1 Of the customs service, there shall be a general counsel appointed by the Government. The Attorney General may appeal the Board's decision on Customs Duties, other taxes than duty pursuant to Chapter 2. Article 1, second paragraph, interest rate, tariff increases and late fee.



The appeal of the Swedish Customs ' decision



The decision may be appealed?



section 2 of the Following decision of the Customs Administration may be appealed to the Administrative Court:



1. the decisions provided for in the customs legislation,



2. the decisions referred to in article 4(2) of Regulation (EC) No 1889/2005, and



3. a decision as referred to in article 7(2), 9(1), 11.3, 12.1, 12.2, 12.5, 13 or 16 of Regulation (EC) no 608/2013 and the decision to reject an application that does not fulfil the conditions of article 5(3) of that regulation.



Customs or other administrative decisions for reduction or relief under Chapter 2. 12 and 20 sections be appealed to the Government.



Swedish Customs ' decision on revision pursuant to Chapter 4. section 26 may not be appealed.



Leave to appeal is required for an appeal to the administrative court.

The same is true for an appeal in the case referred to in Chapter 5.

§ 19.



Time for appeal



3 § If an appeal pursuant to article 2 of decisions on customs or decisions on other taxes than duty pursuant to Chapter 2. Article 1, second paragraph, the appeal have been received by the customs service within three years from the date on which the customs debt was incurred or the tax liability arose. If the decision was delivered later than two and a half years after the date on which the customs debt was incurred or the tax liability arose, however, may appeal within two months from the date on which the debtor or the taxpayer received the decision, about the time of Appeal thereby becomes longer.



If the decision referred to in the first subparagraph has been reconsidered, may also be appealed within the three-year proceedings. If the amended notified later than two and a half years after the date on which the customs debt was incurred or the tax liability arose, however, may appeal within two months from the date on which the debtor or the taxpayer had part of the proceedings, if the time for appealing thereby becomes longer.



The debtor or the taxpayer may appeal a decision referred to in the first and second paragraphs, although the decision is not to the detriment of the latter.



A review of the decision under appeal



section 4 If an appeal under section 3 is not rejected as too late received, the Customs and Excise Department urgently reconsider the decision under appeal.



§ 5 an appeal expires, if the decision on the review is changed so that the complainant requests. The decision should contain an explicit statement that it causes this effect.



If the decision is changed in another way, the appeal shall be deemed to include the new decision. If there are reasons for it, the complainant is given an opportunity to withdraw the appeal.



Transmittal of documents to the Administrative Court



section 6, If an appeal is either rejected or are due to expire, the Customs and Excise Department, submit the documents in the case to the administrative court. If there are special reasons, an appeal under paragraph 3 shall be handed over without prior review.



Appeal of decisions on interest rates, tariff increases and late fee



Article 7 the provisions of sections 3 to 6 also applies to appeal of decisions on interest rates, tariff increases and late fee.



A debtor's or taxpayer's claim in respect of the customs allowance shall, irrespective of the time limits laid down in paragraph 3, whether the decision on the customs duty tariff extension does not have a legal force. The same applies if the customs service or the Attorney General made such a claim in favor of the debtor or the taxpayer. If the claim is presented first in the Court, the Court may order it to be admissible by the customs service.



The provisions of the second paragraph also applies a deklarants claim in respect of the late payment fee.



Cross-appeal



section 8 if a party has appealed the Tariff Board's decision in such a case referred to in paragraphs 3 and 7, the other party may also appeal the decision, even if it is for the defendant prescribed period for appeal has expired. The counterparty's letter should be submitted to the Customs and Excise Department within two months from the date the respondent was part of the first filed the letter with an appeal or, if the defendant is not a part of it before the expiry of the period within which the last would have been received, from the end of this time.




Revoked or expire the first appeal otherwise, due also to the later appeal.



Enforcement of decisions subject to appeal



section 9 Provisions for enforcement of the decision appealed against under article 45 of Regulation (EC) no 952/2013, in the original wording, also apply to decisions on tariff increases and late fee and decision on other taxes than the duty payable to the customs service.



Application for customs duty surcharge or demurrage



section 10 If the Attorney General has lodged an appeal against a decision of the customs tariff, the application for extension or late charge by reason of the order be brought at the same time.



Appeal against the decision of the administrative law Chamber



The General Agent's right to appeal against decisions



section 11 of the Attorney General may appeal against a decision of the administrative court or administrative Court of appeal in matters referred to in paragraphs 3 and 7 even if the delegate has not brought the public submissions.



Cross-appeal



section 12 if anyone has lodged an appeal against a decision of an administrative law or Chamber right in matters referred to in paragraphs 3 and 7, while someone else who has had the right to appeal the decision, submit an appeal, even if the time for appealing that apply to him or her.

Such an appeal must be made within one week of the expiration of the period within which the first appeal would be made.



Revoked or expire the first appeal otherwise, due also to the later appeal.



When the Attorney General public action?



section 13, If the Attorney General is appealing against a decision, the Attorney bringing the public action.



In proceedings relating to decisions on matters referred to in paragraphs 3 and 7 are taken in the interest of the proceedings in the Supreme Administrative Court by the Attorney General.



section 14 of the Attorney General may take over the task of in general administrative courts conduct public proceedings in a particular case or group of cases relating to matters referred to in paragraphs 3 and 7.



The Attorney General may Commission an officer of the Customs and Excise Department to represent the public in general administrative court.



The provisions of the first and second subparagraphs shall also apply in case if the payment assurance.



The Attorney General may file an appeal in favor of the individual party



section 15 of the Attorney General may, within the applicable time of appeal the Attorney bringing action in matters referred to in paragraphs 3 and 7 in favor of a single party. The delegate will then have the same permission as the individual.



The provisions of the first subparagraph shall also apply in case if the payment assurance.



Prosecution in court



Change of action



section 16 of the proceedings relating to the decision referred to in paragraphs 3 and 7 may not be amended otherwise than as mentioned in paragraphs 17 and 18.



It should, however, not considered to be a modification of the action when the appellant



1. restrict its action, or



2. invoking a new circumstance in support of its action, but that the question to be examined is changed.



17 § in proceedings concerning decisions referred to in paragraphs 3 and 7, the appellant claim something new provided that no new matter is not taken up in the case.



In the case of administrative law allowed the appellant to raise a new issue, about 1. It is made within the time limit applicable to the appeal,



2. the matter is connected with the question that must be examined, and



3. the administrative court considers that the question without the inconvenience can be tried in the case.



section 18 of The who has appealed against a decision on an issue that has prompted customs extensions may also take up the issue of duty Add-ons if the Court finds that the tariff extension without the inconvenience can be tried in the case.



Article 19 if the Court in a case referred to in paragraph 17, second paragraph and section 18 does not try the new issue, the Court may submit the matter to the Customs and Excise Department for examination.



A partial



section 20 If there are several issues in proceedings concerning decisions referred to in paragraphs 3 and 7, the Court may order, in particular, in any of the questions even though the fate of the other issues is not clear.



Interlocutory judgment



21 § where appropriate with regard to the investigation of a case concerning decisions referred to in paragraphs 3 and 7, the Court may order especially if



1. one or more circumstances, each of which has immediate relevance for the outcome of the case, or



2. how a resulting question which mainly has implications for law enforcement, must be assessed in determining the target.



The Court will decide whether the decision should be appealed against directly or first in connection with the decision of the Court of Justice in the case.



If the Court determines that a particular decision may be appealed against directly, the Court may order that the case should rest until the specific decision has a legal effect.



Hearing



section 22 of the Administrative Court and the administrative court shall hold the hearing in a case concerning the tariff extension or late fee if a single request hearing need not be held, if the tariff extension or the late payment fee will not be charged.



Företrädaransvar



section 23 If an action for liability according to Chapter 59. paragraph 13 of the tax Procedure Act (2011:1244) has been raised by the application against a representative of a legal person, the provisions of this chapter if the taxpayer, complaining, individual, party or counterparties also apply to the representative.



Competent administrative law



Questions about securing evidence



section 24 questions about securing evidence examined by the Administrative Tribunal in whose area of jurisdiction the decision on securing evidence to be enforced or has been executed.



Questions about payment assurance



section 25 of the questions about payment assurance are heard by the Administrative Tribunal which is competent pursuant to chapter 46. section 19 of the tax Procedure Act (2011:1244) or the Administrative Tribunal that has jurisdiction to hear an appeal of the decision on the customs, tax, interest or fee payment protection terms.



Dröjsmålstalan



section 26 Of the customs service, after having accepted an application pursuant to article 22(2) of Regulation (EC) no 952/2013, has not announced a decision within the time limit referred to in article 22(3) of the regulation, the applicant may request a declaration of general administrative courts to the case unnecessarily residence.



Leave to appeal is required for an appeal to the administrative court.



If the Customs and Excise Department has not announced a decision within one month from the Court of Justice has provided an explanation, the application shall be deemed to have been rejected.



Chapter 7. Specific provisions



Measures in case of emergency or accident



section 1 of The who because of an emergency or for any other compelling reasons elude the goods or means of transport from customs supervision, shall immediately inform the customs service about this.



A notification referred to in the first subparagraph may instead be made to the police in the case of vehicles and aircraft and to the coast guard in terms of vessels. The notification should be forwarded to the customs service.



2 § whether a means of transport subject to customs supervision or carrying goods subject to customs supervision are killed, should it have any document relating to the means of transport or the goods immediately to the customs service.



A document referred to in the first subparagraph may instead be submitted to the coast guard, if means of transport is a ship. The document shall be forwarded to the customs service.



International Union airport



paragraph 3 of the Decision that an airport will form the International Union airport is taken by Government.



Service of process



section 4 Of the customs service in the application of customs legislation, Regulation (EC) No 1889/2005 or regulation (EU) no 608/2013 shall inform anyone about the contents of a document or otherwise, may be through the service.



The service should be used only if it is necessary in the circumstances.



VITE



section 5 of the Customs and Excise Department can unite an order with penalty



1. when the work on the basis of the customs law submitting to someone to take an action which is necessary for customs control activities, as well as



2. If any – has not left the task as required under the customs legislation, or – has not fulfilled that obligation provided for in article 15(1) of Regulation (EC) no 952/2013, in the original wording, or in Chapter 4. 4, 7, 32 or 33.



paragraph 6 the provisions of paragraph 5 shall not apply if there is reason to assume that it is to be submitted to the penalty, or, where appropriate, his representative has committed an act which is a criminal offence, or may lead to tariff increases and the order relating to the investigation of a matter relating to the alleged offence.



section 7 of The who have violated a penalty payment mechanism are sentenced not to liability under Chapter 5. section 2 of an act covered by the injunction.



Rounding of amounts



8 § amount under the customs rules shall be paid into or from the customs service shall be rounded to the nearest lower whole krona.



Application of tax procedure law



9 § in cases and matters of customs, taxes to be paid to the customs service, rate, tariff increases and fee under this Act shall apply the provisions of the tax Procedure Act (2011:1244) if



1. reimbursement of expenses for agents, counsel or investigation in 43 chapters, chapter 68. 2 § and 71. paragraph 4, as well as



2. securing evidence and payment assurance in Chapter 3. section 8, chapter 45.

2 – 16 §§ 68, chapter 46, Cape. paragraphs 1 and 3, as well as 69 and 71.



For the purposes of the first paragraph, it is stated in the tax procedure act if the tax agency instead apply the customs service. Furthermore, the enforcement authority


in chapter 69. 3 and 11 sections, rather than apply the customs service.



Transitional provisions



2016:253



1. this law shall enter into force on 1 June 2015.



2. By the Act repeals the Customs Act (2000:1281) and Act (1994:1548) where certain customs procedures with economic impact, etc.



3. The suspension of the customs law still apply, however, in the case of a) payment, collection, recovery and remission of customs duties 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,



(b)) interest rate relating to the period prior to the entry into force, c) Customs checks initiated prior to the entry into force, and



d) late payment fee in the case of declarations that would have been provided before the entry into force.