Introductory provisions



(1) an individual who has acquired and which itself, for

their or their family's personal use, to Sweden for the

cigarettes from Bulgaria, Croatia, Latvia, Lithuania,

Romania or Hungary shall, subject to paragraph 2,

pay taxes with 1 Crown and 51 cents per cigarette.



Cigarettes with a length, excluding filter or mouthpiece,

exceeding 8 cm but not 11 centimeters is considered

two cigarettes. Are cigarette considered each stub

additional length of 3 cm as a cigarette.



A provision prohibiting the aged under 18 to

bring in tobacco products in the country, see paragraph 13 of the tobacco act

(1993:581).



section 2 of the tax in accordance with paragraph 1 shall not be levied to the extent that the introduction

is a maximum of 300 cigarettes from each country.



paragraph 3 of the Tax under this Act is, however, not out of any such

the entry that is under such circumstances that

conditions would exist to allow for the reimbursement of

tax according to § 31 (d) Act (1994:1563) on the tobacco tax.



Taxation, accounting and payment of tax



section 4 of the taxable person is the one who brings in cigarettes for which tax

to be paid under this Act. Tax liability arises at

importation. The taxpayer should voluntarily disclose

tax on each entry. Accounting should occur in a particular

tax return for each event that causes

tax liability. The Declaration must be submitted to the honours and

conscience.



§ 5 If entry is made on a manned customs site,

the Declaration shall be submitted to a customs officer at the Customs point.

In other cases, the Declaration is submitted to the tax office and

have been received not later than five days after such entry

was.



section 6 of the tax agency decides if the tax payable for

each taxable importation. If the Declaration has been submitted

to a customs officer at a staffed customs place or if a

taxable be encountered at a year-end tax control,

Customs Service for the tax agency's behalf may decide about the tax.

Customs Service may also collect the treasure and take necessary

tax control.



section 7 of the Tax under this Act shall be paid to the

the tax authority by deposit of a particular

account. Tax to be reported under this law shall be

paid no later than two weeks following the decision of the tax

It was announced. The tax deemed paid on the date on which payment is

posted to the special account.



section 8 if the tax is not paid on time, to cost rate

be calculated from the day following the day on which the amount was last

would have been paid to the day on which the amount is paid.



Cost rate shall be calculated according to a rate equivalent to

the base rate under 65. paragraph 3 of the tax procedure law

(2011:1244) plus 15 percentage points to the date

a decision to leave the amount to the bailiff

for collection shall be recorded in the enforcement and

recovery database under the Act (2001:184) concerning the processing of

information on the Enforcement Agency. Then

calculated cost rate with a rate that corresponds to

the base rate under 65. paragraph 3 of the tax procedure law.



If tax is payable by virtue of a notice or

a decision by the Court, cost rate is calculated from

the day after the amount of the original due date.

Cost rate shall be calculated to the date of payment

last to happen. Cost rate shall be calculated after an interest rate

corresponding to the base rate under 65. paragraph 3 of the

tax procedure law.



If there are serious reasons, the tax authority

decide on the exemption from the cost rate.



If the tax should be counted because of a review decision

or a decision by the Court, the interest income is calculated from

the day after the amount of the original due date to

the reconsideration decision. Interest income,

is calculated after an interest rate corresponding to the interest

According to 65. the third subparagraph of paragraph 4 of the tax procedure law.



section 9 in respect of the tax or interest under this Act, and the Special

fee under section 10 shall apply the provisions on the recovery of

70. tax Procedure Act (2011:1244). The amount that

specified in Chapter 70. paragraph 1, first subparagraph, (b) law on tax procedure

However, for the purposes of this Act be 100

SEK.



Special charges



section 10 If a single person other than orally has

provided false information to the management of their own taxation,

a separate fee will be charged. The fee is 40% of the

tax, if it is false the task had been accepted, not

would have imposed the task.



If an individual has brought in an article for which tax shall

paid under this law without declaring this, the

taxpayer pay a special fee. The fee is 40

per cent of the tax payable.



section 11 of the Revenue Commissioners shall levy a specific charge under section 10.

If the incorrect task given in a declaration to the

Customs Service or a check has shown that

document is not provided, the Customs and Excise Department for tax office

Bill impose a special fee.



Specific charge under this law shall be paid to the

the tax authority by deposit of a particular

account. Special fee to be disclosed under this Act shall

be paid no later than two weeks after the decision on the

specific charge was announced. The tax deemed paid on the date of

payment has been posted on the special account.



section 12 of the special fee may not be charged if the

tax obligation on their own initiative, have corrected the incorrect

the task.



The tax authority shall decide on the total or partial

exemption from the special fee if it is unfair to charge

the fee with the full amount. In the assessment, the provisions

in Chapter 51. second subparagraph of paragraph 1 of the tax Procedure Act (2011:1244)

applied.



The provisions concerning exemption from the special levy shall

be taken into account even if claim if this has not been made.



Disposal and confiscation



section 13, if the cigarettes are brought into for which tax is payable under the

This law, the customs service dispose of cigarettes on it

There is a real risk that the taxpayer will not be

pay the tax. Cared for cigarettes must not be disclosed

until the tax and levy decided under this

law has been paid. Disposal shall be repealed if the tax

and the fee is paid or the decision to remove the tax

is repealed.



section 14 of the Customs and Excise Department may decide that cigarettes that are

cared for in accordance with section 13 shall be forfeited if the decision on tax

and specific charge under this Act has the force of res judicata

and tax and fee has not been paid within one month

as from the date on which the decision became final.



If the cigarettes seized pursuant to section 13, and the Customs and Excise Department

then has decided to confiscate them under the first subparagraph,

the tax authority shall remit the tax and fee on

the cigarettes.



section 15, When confiscation orders under this Act has won

the force, should the goods be destroyed by customs.



Reconsideration and appeals



section 16 of the tax Board may, on its own initiative, review a decision

According to this law both to advantage to the detriment of the

which the decision applies.



The tax agency to reconsider decisions under this Act if the person who

the decision applies to requests for reconsideration. A request for review

must be in writing. If the reconsideration request is not

signed, the tax Board shall submit to the

the review to sign the request. The injunction shall

contain a statement that the review would not come

to take place.



When the tax agency on its own initiative, review a decision, shall

the amended will be notified no later than two months after the date

for the first decision rendered in this matter. A request for

Re-examination shall have been received by the Agency no later than two

months after the date of the first decision handed down in

the question. If the tax agency on its own initiative has reviewed a

decision, a request for review of this decision have

been received within two months of the decision date. When

The tax office at the taxpayer's request to reconsider a

decision concerning the special fee, the authority may simultaneously to the

taxpayer's advantage to reconsider the tax decision

preceding the special levy, even if the time to request

reconsideration of this decision has expired.



paragraph 17 of Decision under this Act may be referred to the General

Administrative Court. The tax agency's individual counterparty

After the file has been forwarded to

the Court of Justice.



An appeal shall be submitted to the tax office within two

months from the date of the order under appeal. The tax agency

should urgently reconsider the decision under appeal. This applies to

not if the appeal should be dismissed.



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



Decisions under this Act shall be effective immediately.



section 18 in dealing with issues on the disposal,

forfeiture, as well as specific charge, administrative law or

the administrative court to hold a hearing if the taxpayer

request hearing need not be held if

a decision on the disposal, confiscation or special

fee will be waived.



Transitional provisions



2014:1470



1. This law shall enter into force on January 1, 2015.



2. by law repeals Act (2004:228) on the taxation of

some private imports of tobacco products.



3. Older provisions still apply for conditions

relating to the period prior to the entry into force.



4. The law applicable to the entry which takes place from

1 January 2015.



5. Tax shall not be levied on importation takes place after

the end of 2017.