(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
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
§ 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
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
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
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 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)
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
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
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.
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.