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Customs Act (2000:1281)

Original Language Title: Tullag (2000:1281)

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Chapter 1. Introductory provisions



paragraph 1 of the rules on customs duty shall be charged on imports from or

exports to third countries, see Council Regulation (EEC) no

2913/92 of 12 October 1992 establishing the Community customs code

of the community and of Commission Regulation (EEC) No 2454/93

of 2 July 1993 laying down provisions for the implementation of Council

Regulation (EEC) No 2913/92 establishing the Community customs code

the community.



Other EU legal acts in the field of customs or customs control specified in

4, 7 and 7 a Cape. This law. Law (2011:296).



paragraph 2 of this law contains additional provisions applicable to the

acts under section.



The law also contains certain provisions on procedure

in respect of tax on goods brought into the country from such part of

EU customs territory which lies outside the EU tax area. By

These provisions are implemented



1. parts of the Sixth Council Directive 77/388/EEC of 17 may

1977 on the harmonisation of legislation of Member States concerning

turnover taxes-common system of value added tax:

uniform basis of assessment, as last amended by Council directive

99/85/EC, and



2. parts of Council Directive 92/12/EEC of 25 February 1992

on the General arrangements for products subject to excise duty and on the

holding, movement and monitoring of such products, as last

amended by Council Directive 96/99/EC.



The Act also includes a provision for delivery from ships by

waste. Through the provision implemented article 12(2) of

European Parliament and Council Directive 2000/59/EC of 27

November 2000 on port reception facilities for

ship-generated waste and cargo residues.



Additional supplementary provisions to the regulations

(EEC) No 2913/92 and Regulation 2454/93, see Act (1994:1547) if

duty-free treatment, etc. and Act (1994:1548) where certain customs procedures

with economic impact, etc., Act (2011:296).



section 3 of that provided for in this Act if the duty also applies to other

tax than the duty shall be levied on goods at import and

shall be paid to the customs service, unless otherwise expressly

specified.



paragraph 4 of that provided for in the customs legislation on non-

Community goods applicable even in the case of Community goods, for

which any request or a contribution because of export or at

because of the other measure, which as a result of special regulation

shall be treated as export. The same applies to the goods in respect of which

any exemption from or refund of tax is requested.



section 5 of this Act,



Customs legislation: customs legislation of the EU and the Swedish

Customs regulations,



the Swedish Customs: Swedish territory,



EU customs area "means the areas defined in article 3 of

Regulation (EEC) No 2913/92,



The EU tax area: the area in which the Union's rules

If a particular tax is applicable,



third country: area not covered by the EU customs territory,



Union and non-Union be: the same as with the community be

and non-gemenskapsvara of the Regulation (EEC) No 2913/92,



duty location: location where there are customs offices,



the Customs Ordinance: such a clearance of vessels and aircraft

commercial traffic directly with third countries and of commercial

goods which are enforced by the customs officer,



Customs clearance: Swedish Customs ' measures concerning goods which

declared to a customs-approved treatment or use,



Customs clearance: Swedish Customs ' measures concerning goods which

declared for release for free circulation,



"ship" means any vessel used or can be used to

transport of water 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 terms used in this law, the meanings

specified in regulations (EEC) No 2913/92 and Regulation 2454/93.

Law (2011:296).



5 a of the provisions on the status of authorised economic operator is

for in Article 5a of Regulation (EEC) No 2913/92 and articles

14A-14 x of the Regulation (EEC) No 2454/93.



The Government or the authority, as the Government determines

Announces detailed rules supplementing these

provisions. Law (2007:1276).



5 b of the rules on risk management, see article 13(2) of

Regulation (EEC) No 2913/92 and in article 4f-4j in

Regulation (EEC) No 2454/93.



The Government or the authority, as the Government determines

Announces detailed rules supplementing these

provisions. Law (2007:1276).



section 6 of the regulations on the right to representation in contacts with

Customs Service, see article 5 of Regulation (EEC) No 2913/92.



The Government or the authority, as the Government determines

announce details relating to the conditions and limitations

question about the use of agents.



section 7 of the customs declaration for the goods may be delivered by someone who is

employee and can be considered to be a position of trust in

declarant or, if the customs declaration is submitted by proxy, of

the delegate.



section 8 of the cases and matters of customs, tax, payable to the

Customs Service, rate, tariff increases and fee under this Act

the provisions of the tax Procedure Act (2011:1244) if



1. reimbursement of expenses for agents, counsel or investigation

in chapter 43, 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

tax procedure act if the tax agency instead apply

The Customs and Excise Department. Furthermore, the enforcement authority in

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

Law (2011:1258).



section 9 Of the customs service in the application of customs legislation,

European Parliament and Council Regulation (EC) No 1889/2005 of the

on 26 October 2005 on controls of cash sales

in or out of the community or of the European Parliament and of the

Council Regulation (EU) no 608/2013 of 12 June 2013

Customs enforcement of intellectual property

rights and repealing Council Regulation (EC) no

1383/2003 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 with regard

to the circumstances. Law (2014:342).



Chapter 2. Customs information system



paragraph 1 of articles 4a and 4b of Regulation (EEC) No 2454/93

provides for data processing. The customs service uses in

activities under customs legislation database

automated processing of data (customs information system).

Provisions on processing of data in the database, see

Act (2001:185) if the processing of data in the customs

activity. Law (2001:188).



section 2 of the customs declaration, as referred to in article 61 of Regulation (EEC)

No 2913/92 shall be established by a data-processing technique. Closer

provisions relating to customs declarations made using

electronic data processing are to be found in articles 222-224 of the

Regulation (EEC) No 2454/93.



Customs Service may authorize the customs declarations and

other documents and information shall be submitted to the Customs and Excise Department

be submitted through an electronic document to customs data system

or otherwise using automatic data processing.



With an electronic document means a fixation that has

made by means of automatic data processing and whose content

and exhibitors can be verified by a specific technical

procedure.



The Government or the authority, as the Government determines

Announcing details of the technical procedure for

provision of data and the procedure in General.



paragraph 3, an authorisation pursuant to article 2 of the second paragraph may be subject to

special conditions for the technical procedure for

provision of data and the procedure in General.



section 4 of the Government or the authority, as the Government determines

may entrust to other to convey information in electronic

documents referred to in section 2 to and from customs data system.



Whoever takes part in the Act of mediation which

referred to in the first subparagraph shall not improperly disclose or

take advantage of what he or she is in the activity have been told about

any single person's financial or personal relationships. In

the public activity, the provisions of

public access to information and secrecy (2009:400). Law (2009:1092).



§ 5, an electronic document is considered to have been received by the

The customs service when it has become available to work for

transfer to such a form that it can be read.



If the information in an electronic document is conveyed by a

authority other than the Customs and Excise Department or by a legal entity

After authorization in accordance with paragraph 4 of the document, however, is considered to have come

to the Customs and Excise Department when it was received and likely to have been separated

for the work of the intermediary.



section 6, if the information has been provided through the transmission of a

electronic documents to the customs information system, the customs service

deal with the case on the merits only after customs clearance has been requested under

on the basis of the document the customs identification number.



section 7 of the Tariff Board's decision in a case may be notified by a

electronic document.



Chapter 3. The entry of goods, etc.



Article 1 of Regulation (EEC) No 2913/92 provides for



-the entry of goods into the customs territory of the Community (articles 36a-39),



-presentation of goods to Customs (articles 40-42),



-unloading of goods presented to Customs (articles 46 and

47),



-obligation to assign goods presented to customs to a

Customs-approved treatment or use (articles 48 and 49) and



-non-Community goods moved under a

transit procedure (articles 54 and 55).



Provisions on the entry summary declaration, see

Article 181b-181d, 183, 183 a-183d, 184 and 184a-184f in

Regulation (EEC) No 2454/93.



The Government or the authority, as the Government determines

Announces detailed rules supplementing the provisions of the

the first and second subparagraphs. Law (2011:296).




section 2 of the Oil products that do not have community status,

supplied by a marker substance such as described in Chapter 2. 8 § law

(1994:1776) on tax on energy.



section 3 of The who to Sweden enters or lets bring in a be

from an area within the EU customs territory, but outside

The EU tax area, and the one from Sweden for out or sounds

bringing an article to such an area shall notify the

The Customs and Excise Department.



A Union be introduced from an area referred to in the first

subparagraph may be kept in temporary storage, attributed to

Customs procedures in customs warehousing, inward processing or

temporary importation with full exemption from customs and be

into a free zone or free warehouse. An article that should be kept out

to such an area shall be placed under customs procedures

export or outward processing. Of the regulation article 340c(1)

(EEC) No 2454/93 shows that some shipments of EU goods

to occur under the internal transit procedure.



The Government or the authority, as the Government determines

notifies the methods of notification and

application of the procedures for customs-approved treatment or use of goods

referred to in the first and second subparagraphs. Law (2011:296).



3 a of If one be declared for release for free circulation

on the basis of a single authorisation issued in another EU country,

and the goods are physically located in Sweden when it passes to the

free circulation, shall be notified to the import tax treatment

The Customs and Excise Department through a declaration with the tax accounting.



Customs Service may allow the holder of the single authorisation to

submit your tax return with tax reporting to the

authority of the other country which is competent to receive

the customs declaration. The Declaration with the tax report shall in

such a case is considered to have been received by the customs service when it was

received by the other country's competent authority.



The first and second subparagraphs shall apply only when the tax

be determined and paid in accordance with the procedure applicable to the

Customs in accordance with the provisions of Chapter 5. 11.

Law (2014:51).



section 4 of The program from a location outside the Swedish customs area, but

within the EU customs territory, to the Swedish customs area for input or

lets bring in a non-unionsvara, that is not subject to a

Customs procedure, is obliged to report the importation to the customs service

in the passage.



Customs Service takes in doing so out of duty for goods and monitors to

commercial policy measures taken and other conditions of release

for free circulation are followed. What is said in Chapter 1. paragraph 3 of the terms of

not for the purposes of this section.



For the control of customs notification requirement has the right to

carry out the checks as stated in the Act (1996:701) if

Swedish Customs ' powers at the Swedish border with another country

within the European Union. Law (2011:296).



§ 5 The who, according to article 14 of Regulation (EEC) No 2913/92

is required to provide a customs authority with actions,

preserving these for five years or longer that for some

information or documents may be required by other law

or the Constitution.



Anyone who has received a single authorisation by the customs service is required

to keep such documents, referred to in the first subparagraph and

relating to the activities of the State.

The documents must be kept in Sweden in arranged and on

a safe and orderly manner. If the information

store in such a form that it can only be read with technical

ease of access to equipment and systems needed to

immediately write out the data in readable form be

available. Law (2010:102).



Temporary storage



section 6 of the Regulations on the temporary storage, see articles 50-53

in Regulation (EEC) No 2913/92 and articles 185-187 in

Regulation (EEC) No 2454/93.



The Government or the authority, as the Government determines

Announces detailed rules supplementing these

provisions.



section 7 If a non-gemenskapsvara that are introduced into the Swedish

customs area not declared for a customs procedure, or

reported to any other customs-approved treatment or use, the

upgraded product post it in temporary storage. This

does not apply if the goods are already subject to a

Customs procedure.



Moving item on a vehicle that comes to the Swedish

the customs area with ships, the responsible for road transport

add up the goods on temporary storage if the vehicle operator

accompanying the ship.



If the who upgraded the product does not fulfil the obligation under

the first or second subparagraph, the goods up to the temporary

inventory by customs. Anyone who fails to complete

the obligation to pay the costs of the customs service to its

organizing and storage. The Customs and Excise Department may determine that the goods

must not be taken out of the warehouse until the costs have been replaced or

secured for them.



section 8 of the customs service may temporarily take care of a non-

community be, if needed for customs monitoring. The product must

be posted to temporary storage. In such a case, section 7

third subparagraph, second and third sentences.



The holder of a temporary inventory is required to receive

non-Community goods, if it can be done without significant inconvenience.



§ 9 About a be kept at temporary storage facility held by

The customs service is not removed within a reasonable time, it may be sold. If

the Customs shall not be removed from the article, the law (1985:982) on

trader's right to sell things that have not been downloaded. What

as in the law about storage under contract shall be valid for

the case of storage at customs warehouse.



section 10 temporary storage under customs supervision, and

control in accordance with the provisions of Chapter 6.



The Government or the authority, as the Government determines

announce details relating to accountability in question

If goods are stored in temporary storage.



section 11 of the activities of the temporary storage facility takes

position with customs declarations and other documents

submitted for customs clearance of goods shall not improperly disclose

or take advantage of what he or she is in the activity have been told

If any single person's financial or personal relationships. In

the public activity, the provisions of

public access to information and secrecy (2009:400). Law (2009:489).



Travellers ' baggage



section 12 in articles 190-197, in Regulation (EEC) No 2454/93, see

Special provisions for travellers ' carry-on baggage and checked-in

luggage.



Decision to an international airport shall be

Community airport under article 190 (b) of the regulation

announced by the Government.



Chapter 4. Customs-approved treatment or use



paragraph 1 of the rules on customs declarations for goods falling

a customs procedure are found in articles 59-78 of the regulation

(EEC) No 2913/92 and articles 198-238 of Regulation (EEC)

No 2454/93.



The Government or the authority, as the Government determines

announce details relating to the information to be

given in the customs declaration when the goods are placed under a

Customs procedure or in a notification to another approved

Customs clearance and if the places where the goods may be declared for

the release for free circulation or be reported to anyone else

Customs-approved treatment or use.



paragraph 2 of article 76 of Regulation (EEC) No 2913/92, and

articles 253-289 in Regulation (EEC) No 2454/93,

the Customs authorities may allow the following simplified procedures,

namely incomplete declarations, simplified

Declaration and local clearance procedure.



The Government or the authority, as the Government determines

announces the filing of supplementary

Customs Declaration, as referred to in article 76 (2) of Regulation (EEC) no

2913/92 as well as the other rules necessary to

supplementing those laid down in the first subparagraph.



Used a simplified procedure, it shall also apply to

collection of other taxes than the customs duty shall be levied on goods at

import.



section 3 of the Government or the authority, as the Government determines

notifies, by way of derogation from this Act, the procedure for

how goods are assigned a customs-approved treatment or use in some

cases, when goods are imported into or exported from the

Swedish customs area by rail, by post or by air.



4 § in the case of goods coming in to the Swedish Customs

in mail, Messenger company Government

determines is considered to be the declarant and, where applicable,

debtor, if the goods are declared for release for free

circulation or placed under another customs-approved treatment or use of

someone else.



The recipient has received the consignment arrived, however, he

considered to be the declarant and, where applicable, the debtor on

application of rules for review and subsequent entry in the accounts.



The release for free circulation



paragraph 5 of article 79 of Regulation (EEC) No 2913/92 provides that

the release for free circulation shall confer on non-Community goods

the customs status of Community goods. Provisions for the transition to

free circulation are found in articles 80 to 83 of the same regulation as well as

in articles 254-267 and 290-308 d of Regulation (EEC) no

2454/93.



Delivery from ships of ship-generated waste and cargo residues

referred to in Directive 2000/59/EC, shall be considered as transition

for free circulation in accordance with article 79 of Regulation (EEC) no

2913/92. The Customs shall waive a summary

Declaration. Law (2002:875).



section 6 of the Regulations on duty-free treatment for goods of negligible value

see articles 27 and 28 of Council Regulation (EEC) no

918/83 of 28 March 1983 setting up a

Community system for tullbefrielse8.



Customs and other tax is not payable for a shipment of goods when the


Customs and other tax that is prescribed for the shipment

in total, does not amount to 100 kronor. However, this does not

If the item



1. includes spirits, wine, beer or tobacco products;

or



2. in the course of a mail order unless

the shipment consists of foreign periodical publications.



Transit



section 7 of the Regulations on the transit is available in articles 91-97 and

163-165 of Regulation (EEC) No 2913/92 and articles

340A-available in Regulation (EEC) No 2454/93.



The Government or the authority, as the Government determines

Announces detailed rules supplementing these

provisions. Law (2001:905).



Customs warehouse



section 8 regulations on customs warehouses can be found in articles 98 to 113 of

Regulation (EEC) No 2913/92 and articles 503-548 in

Regulation (EEC) No 2454/93.



The Government or the authority, as the Government determines

Announces detailed rules supplementing these

provisions.



9 § be seized under Chapter 3. section 8 may be added up

at the customs warehouse. In such a case apply Chapter 3. the third subparagraph of paragraph 7

the second and third sentences.



The holder of a general bonded warehouse is required to receive

non-Community goods, if it can be done without significant inconvenience.



section 10 if an item stored in customs warehouses held by

The customs service is not removed within a reasonable time, it may be sold. If

the Customs shall not be removed from the article, the law (1985:982) on

trader's right to sell things that have not been downloaded. What

as in the law about storage under contract shall be valid for

the case of storage at customs warehouse.



section 11 of the customs warehouse are placed under customs supervision and control

in accordance with the provisions of Chapter 6.



The Government or the authority, as the Government determines

announce details relating to accountability in question

If goods are stored at the warehouse.



Export, etc.



section 12 of the Regulation (EEC) No 2913/92 provides for



-exports (articles 161 and 162),



-Re-export (article 182), as well as



-goods brought out of the EU customs territory (articles 182a-183).



In Regulation (EEC) No 2454/93 provides for



-exports (articles 592a-592g, 787-795, 796a-798),



-Re-export (articles and 841 841a) as well as



-goods brought out from the customs territory of the Community (article 842a-843).



The Government or the authority, as the Government determines

Announces detailed rules supplementing the provisions of the

the first and second subparagraphs. Law (2011:296).



Free zones and free warehouses



paragraph 13 of the provisions on free zones and free warehouses, see articles

166-181 of Regulation (EEC) No 2913/92 and articles 799-840

in Regulation (EEC) No 2454/93.



The Government or the authority, as the Government determines

Announces detailed rules supplementing these

provisions.



section 14 Permit to establish free zone or free warehouse are notified of

the Government.



section 15 of the Government or the authority, as the Government determines

announces the obligation in question

If goods, including means of transport, which is passed to or from a

free zone or free warehouse.



section 16 of the Regulations on the operation of industrial or

commercial activities and services in a free zone, or

free warehouse, see article 172 of Regulation (EEC) no

2913/92.



section 17 of the free zones and free warehouses under customs supervision

and control in accordance with the provisions of Chapter 6.



The Government or the authority, as the Government determines

announce details relating to accountability in question

If the goods are kept in such places.



Professional secrecy



section 18 of the activities of the customs warehouse, free zone or free warehouse

takes position with customs declarations and other documents

submitted for customs clearance of goods shall not improperly disclose

or take advantage of what he or she is in the activity have been told

If any single person's financial or personal relationships. In

the public activity, the provisions of

public access to information and secrecy (2009:400). Law (2009:489).



Destruction or abandonment of goods to State etc.



section 19 of article 56 of Regulation (EEC) No 2913/92 is

provisions on the destruction of goods which have been submitted

Customs. For the purposes of those provisions, the goods

be destroyed, if they cannot be sold and



1. There is a risk that the goods are destroyed or reduced

substantially in value, or



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



The Government or the authority, as the Government determines

Announces detailed rules supplementing these

provisions.



section 20 Before a be destroyed under section 19 shall, if possible,

the provisions on special notice in Chapter 5. section 27 other

subparagraph shall apply.



21 § Additional provisions on the destruction of goods, see

Act (1973:980) transport, storage and destruction of

införselreglerade goods, etc.



section 22 of the Customs and Excise Department may grant to a non-gemenskapsvara transfer

to the State, if the transfer does not cause inconvenience or

costs for the customs service.



Duty shall not be levied on goods which are transferred to the State

under the first subparagraph. The goods shall be deemed to have been posted

the bonded warehouse under article 867a in Regulation (EEC) no

2454/93.



Other customs procedures



section 23 of the regulations on Customs inward processing,

processing under customs control, temporary importation and outward

processing can be found in the Act (1994:1548) where certain customs procedures

with economic impact, etc.



Device state



section 24 of the Government or the authority, as the Government determines

may provide for the issuing of single authorisations to

use the simplified declaration procedure or locally

clearance procedure for entry of goods in

another EU country to a customs-approved treatment or use.



The Government or the authority that the Government may

also provide for the handling of cases where goods

physically located in Sweden when they are released for free

turnover, be exported or re-exported from Sweden with

the support of a single permit issued in another EU country.

Law (2011:296).



section 25 of an article may not physically be put into free circulation in Sweden

or be escorted out of the country on the basis of a single authorisation

issued in another EU country, if it is in respect of goods



1. a in Sweden regarding conditions which are not fulfilled, or



2. a in Sweden regarding the prohibition on entry or exit.

Law (2011:296).



section 26 If there is an obligation to provide a notification to

another EU country's competent authority under article 266 or

285a of the Regulation (EEC) No 2454/93, an intelligence with

the corresponding content also be submitted to the Customs Office of



1. goods to be declared for release for free circulation,

export or re-export on the basis of a single authorisation, and



2. goods are located within the Swedish customs zone when it should

released for free circulation or be exported to third countries.



It is the holder of the single authorisation who is required to

leave the notification to the customs service. The notification shall be provided

within the same time limit for notification referred to in

the regulation.



Customs Service may, in individual cases, waive the obligation

to give notice in accordance with the first paragraph. Law (2011:296).



paragraph 27 of the Customs and Excise Department has the same powers to carry out checks

in respect of such goods within the Swedish Customs is

the subject of a proceeding on the basis of a single authorisation

issued in another EU country, as regards goods which are

subject to the equivalent procedure on the basis of a licence

issued in Sweden.



If a product which is the subject of a proceeding referred to in the first subparagraph

is the subject of a prohibition order or a condition which means that

the product must not be entered into or out of the country,

The Customs and Excise Department take care of the goods if necessary to prevent the

It is managed in breach of such prohibition or condition.



A product that has been taken care of, be set up on a temporary

stocks at the expense of that of in or out. Software

must not be withdrawn from the warehouse for as long as the disposition remains.

Law (2011:296).



section 28 of A disposal under paragraph 27 will terminate if

the goods are seized or forfeited.



Customs may decide that disposition shall terminate if

There are no longer grounds for action. A community be

in such a case shall be returned to the person concerned to carry out

software. Other goods shall be assigned to such approved

Customs clearance for any obstructions.

Act (2004:117).



section 29 If there is an obligation to provide a notification

According to article 266 or 285a of the Regulation (EEC) No 2454/93

to the Customs and Excise Department when a procedure on the basis of a

a single authorisation is applied, and notification in accordance with

the permit be filed with the competent authority of the other

EU country, the notification shall be deemed to have been received by the

The customs service when it was received by the other country's competent

authority. Law (2011:296).



section 30 when applying in another EU country's customs territory of a

procedure on the basis of a single authorisation granted in

Sweden, Swedish Customs transfer to the customs authority in the

other country to carry out control measures as

Customs legislation on behalf of Sweden.



The Government or the authority, as the Government determines

announces the details of the procedure for the transfer of

administrative functions under the first subparagraph. Law (2011:296).



Chapter 5. Tariff and payment of customs duties, etc.



Tariff ring



section 1 of the regulations on the formation of the customs debt, see the articles

201-216 of Regulation (EEC) No 2913/92 and articles 859-

867a in Regulation (EEC) No 2454/93.




On the basis of the customs declaration or equivalent data

determine the customs duty payable on imports from

or exports to third countries (tariff ring).



Tariff ring may be made by automatic data processing.



section 2 of the declarant or debtor who finds that a task

supplied in a customs declaration is inaccurate or incomplete,

shall without delay notify the customs service and the correct

the task, if the ratio rise or may give rise to

tariff evasion or to a be imposed or carried out in battle

against prohibition or conditions.



section 3 of the Customs and Excise Department shall reconsider the decision in a case that may have

importance for heading the ring, if the declarant or the debtor

or where there are other reasons.



The provisions of the customs legislation for review of decisions

duty also applies to customs assessment decisions and decisions referred to in

paragraph 11 and decision on tariff increases and

late fee. That the review of such decisions must be made about the

the appeal is clear from Chapter 9. 4 and 6 sections.



section 4 If a matter referred to in paragraph 3 of the settled by General

Administrative Court, the Customs and Excise Department does not reconsider the question.



section 5 of the tariff and such a review which includes the posting

in retrospect may be made even after the end of the otherwise prescribed

time, if the debtor consented to such tariff call takes place.



If the defendant has been prosecuted for offences under the Act (2000:1225) if

penalties for smuggling, tariff and review under

the first subparagraph shall be made even after the end of the otherwise prescribed

time for it to be as the indictment alleges. Decision if it should not, however,

notified later than during the calendar year following the year in which the indictment

was aroused. If the debtor has died, the decision may not be announced

later than six months after the death. Dismissed the indictment, shall

Customs Service eliminate the decision, if the judgment becomes final.



The second subparagraph shall also apply in cases where the person who has

represented a legal person can be prosecuted for crimes under the law on

penalties for smuggling, if the offence relates to customs that the legal

the person would have paid.



section 6 of the tariff cannot be measured reliably at the tariff ring

or review, the customs service what to be paid

after reasonable grounds (skönstulltaxering).



The collection of customs and tax



section 7 of the Regulations on the collection of customs duties can be found in articles 217-232

in Regulation (EEC) No 2913/92 and articles 868-876a of

Regulation (EEC) No 2454/93.



The Customs shall be paid to the Customs and Excise Department within ten days from the day

When the debtor is informed about the requirement, if not deferred payment

granted.



section 8 of the Customs and Excise Department may grant deferred payment for the

engaged in import activities or any other importer

goods in larger scope. It granted such

respite is called credit executives. Credit executives pay

duty under the tariff Bill. The same applies to the carrying on

export activities or any other exporting goods in

larger scope.



Customs reward shall be issued also in the

Customs Declaration as a direct agent of the debtor, if the delegate

vis-à-vis the customs service has undertaken to fulfil the debtor's

payment obligation, as well as on the customs declaration

as indirect agents.



The Government or the authority, as the Government determines

announce details relating to the issuing of customs count and

time limits for payment of customs duties.



If an agent has received funds of debtors for payment

tariff bills, that agent shall keep the funds separate from

other assets.



section 9 provisions for security to cover customs debt exists in

Articles 189-200, 225 and 229 in Regulation (EEC) No 2913/92

857 858 and in articles and in Regulation (EEC) No 2454/93.



If it is necessary to ensure the collection, the customs service in

a single case may decide that security to be provided for other

tax than the duty payable to the customs service.



If the security is not lodged, constitutes the commodity security for customs and

the tax as long as it is under the Swedish Customs ' supervision and

control.



section 10 of the Government or the authority, as the Government determines

Announcing the detailed rules needed to

the completion of the rules on the collection of regulations (EEC) no

2913/92 and (EEC) No 2454/93.



section 11 of the regulations on obligation to due import

or the entry referred to in Chapter 3. 3 or 3 a § pay other

tax than Customs Act (1972:266) if the tax on advertisements and

advertising, the VAT Act (1994:200), the Act (1994:1563) if

Tobacco Tax Act (1994:1564) if the alcohol tax and the law

(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

prescribed. If the taxable amount of such tax

shall include customs valuation, customs or similar fee that

determined in another currency, such a basis shall be converted to

Swedish currency after the rate according to customs legislation

in force on the day on which customs value was determined. Act (2004:117).



11 a §/expires U: 2016-01-01/value added tax referred to in section 11, first paragraph, the

not be charged under this law but in accordance with

tax Procedure Act (2011:1244), if the declarant or, if

the declarant is an agent, the person for whom the Attorney

is



1. is registered for VAT in Sweden by

time of customs tax assessment, and



2. acting as a taxable person within the meaning of

the law on VAT on importation or importation.



The taxable amount in section 11 applies also

cases referred to in the first subparagraph. Law (2014:51).



11 a §/entry into force: 01/01/2016/value added tax referred to in paragraph 11 of the first subparagraph 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 customs tax assessment 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.



The taxable amount in section 11 applies also in the case referred to in the first subparagraph. Law (2015:891).



section 12 If a non-gemenskapsvara or its value shall be forfeited,

should other taxes than duty not levied to the extent that the goods or

its value is forfeited. A previously announced decision on such

levy shall be repealed or amended since the judgment or decision

includes forfeiture has become final.



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

When determining the penalty.



Repayment and remission



paragraph 13 of the rules on repayment and remission of duty is

in articles 235 to 242 of Regulation (EEC) No 2913/92 and

articles 877 to 912 of Regulation (EEC) No 2454/93.



If other taxes than customs, duty, surcharge or demurrage has

paid for higher amounts than that rightfully should be paid,

excess amount will be refunded. The same applies when other

Customs, customs tax than extensions or late fee is rightfully

would not have been paid. Amount that may be deducted by the

accounting of tax under the VAT Act (1994:200)

or which carry the right to repayment in accordance with Chapter 10. 9 – 13, §§

the same law does not, however, be refunded.



In case of refund, deduction should be made for such established customs and

other tax to be paid to the Customs and Excise Department. In the law

(1985:146) concerning the deduction when a refund of taxes and

fees are also rules which restrict the right to

refund.



If there are serious reasons, the Government or the

authority the Government admitting loss of or

exemption from other taxes than customs.



The Government or the authority, as the Government determines

Announcing the detailed rules needed to

supplementing the provisions on repayment and remission

of customs in regulations (EEC) No 2913/92 and Regulation 2454/93.

Law (2011:1258).



Interest rate



section 14 of the provisions on compensatory interest in article 214.3 in

Regulation (EEC) No 2913/92 and article 519 of the regulation

(EEC) No 2454/93 as well as rules on borrowing rate in article

229 in Regulation (EEC) No 2913/92 shall apply also to other

taxes than the duty shall be levied on goods at import.

Act (2004:207).



15 § the Rate charged on taxes other than the duty payable



1. on the basis of the subsequent entry in the accounts under article 220 of the

Regulation (EEC) No 2913/92,



2. pursuant to the decision at the review of the Customs and Excise Department or under

decision of the Administrative Court, or



3. in the cases referred to in articles 202-204 in Regulation (EEC)

No 2913/92, when taxes other than customs duties withheld by

procedure.



On the issue of Customs Bill is delayed due to the

taken care of the goods pursuant to a simplified

procedure not provided supplementary declaration within

the prescribed period, the interest rate charged on taxes other than duty

shall be charged for the goods upon importation.



section 16 of the rules on interest on late payments and relief from

interest in article 232 (2) of the Regulation (EEC) No 2913/92

also apply to other tax than the tariff to be charged for goods

When importing.



The penalty interest rate shall be calculated in the manner provided in Chapter 65.

section 13, first subparagraph and second subparagraph, first sentence

tax Procedure Act (2011:1244).



Default interest is at least 100 pounds. If the originally

unpaid amount is less than 100 kroons, interest on late payments


However, only be taken out by a corresponding amount. Law (2011:1258).



section 17 of the interest under section 14 or 15 is not payable on the amount which can be

drawn by in accounting for tax in accordance with the law on VAT

(1994:200).



section 18, as provided for in the customs legislation on the collection,

the collection and refund of customs duty apply also with regard to

interest rate referred to in §§ 14-16.



section 19 of the Government or the authority, as the Government determines

may decide on the exemption, in whole or in part from the obligation

paying interest on other taxes than duty under sections 14 and 15, if

There are serious reasons.



section 20 of the interest referred to in section 15, first paragraph 1 or 2 shall

be calculated from the end of the first month after the then-

the goods were declared for release for free circulation to and

with the month in which the amount is to be paid. Interest on tax, as

corresponds to the previously refunded amount, however, is calculated from

the end of the month in which the amount was repaid.



Interest in accordance with the first subparagraph of article 3 shall be calculated from the end

of the month in which the goods were introduced or the wrongful procedure

took place up to and including the month in which the amount is to be paid.



Interest in accordance with the second paragraph of section 15 will be charged for the time

the delay covers.



The rate of interest under the first subparagraph 2 shall be

as indicated in Chapter 65. paragraph 4 or, if it is

question about skönsbeskattning, as indicated in Chapter 65. section 11 of the first

subparagraph tax Procedure Act (2011:1244).



The rate of interest referred to in section 15, first paragraph, 1 and 3 and

the second paragraph shall be as set out in Chapter 65. section 11 of the first

subparagraph tax procedure law. Law (2011:1258).



section 21 of The amounts repaid in cases referred to in paragraph 13 of

tillgodoförs interest rate. Interest tillgodoförs also on interest rate with

14 – 16 §§ repaid. Rate tillgodoförs from the end of

the month in which the amount is paid to the

month during which amount will be refunded.



The interest rate shall be that specified in Chapter 65. section 4 of the third

subparagraph tax Procedure Act (2011:1244).

Law (2011:1258).



section 22 If a decision which prompted the interest under section 14 or 15 have

changed in such a way that the interest would not have been paid or

would have been paid with lower amounts, the new calculation of the

the interest rate shall be made. Too much interest paid shall be refunded.



Interest is not payable on the amount of interest under section 14 or 15 to be

paid in addition to previously paid.



If a decision which prompted the interest under section 21 has been changed on

such a way that the interest would not have had been credited to, or would

have had been credited to lower amounts, the

credited interest to pay back the difference.

The provisions of the customs legislation on reimbursement of duties

shall then be applied.



Recovery, etc.



section 23 a claim on duty has not been paid in due time, the

be submitted for collection.



The Government may require that the recovery does not need to be requested

for a lowly amount. Provisions of the Recovery Act

(1993:891) for the recovery of State assets etc. at

recovery, enforcement under the enforcement code occur. If

Security has been lodged, or if the product is safety,

The Customs and Excise Department to charge the amount of the security.



section 24 of the payment obligation for a representative of a

debtor is a legal person and which have not been paid in

Customs in a timely manner 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 partnership

According to Chapter 2. section 20 of the Act (1980:1102) on partnership and

simple companies in respect of customs under this Act.



Of those who have been entrusted with the payment obligation may

recovery take place under section 23. Team (2013:101).



section 25 of The regulations on interest, interest on late payments, debt collection,

settlement and limitation periods that apply in respect of claims against

a debtor is also valid when the corresponding receivables included in

tariff sheet issued on agents according to section 8 of the second paragraph.



Customs auction, etc.



section 26 if a product is to be sold by the customs service under article 53 (1)

or 75 of the Regulation (EEC) No 2913/92 or article 250 in

Regulation (EEC) No 2454/93, shall the product be sold through

Swedish Customs ' efforts at public auction (Customs auction) or on

otherwise, if the Customs office deems it appropriate. The same

true if the customs service under section 23 shall charge an amount from a

be that represents security.



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,

accommodation



Provisions on the destruction of goods which have been presented to customs

see Chapter 4. § 19.



section 27 A customs auction shall be published in good time and in an appropriate

way.



Before a product is sold at a customs auction or otherwise, shall

The Customs and Excise Department in good time send special notification, if the address

is known, to the debtor or the debtor would have been

If the product has been subject to customs duties and the other that can be assumed to be

owner or have special rights to the product.



section 28 of the funds from the sale under section 26 shall be used to

cover primarily the Customs Authority's costs for storage and

the sale of the goods, the Customs for goods and in third

hand different tax and interest for the product.



The surplus arises, the amount payable to the debtor

or it would have been a debtor if the product has been

subject to customs duties or, if someone else shows that he was the owner of the

item, denne. If someone is found to have had special rights to

the goods, however, the response to answering some of the surplus is paid

out to him.



If the amount or any part thereof has not been able to be paid to

someone referred to in the second subparagraph within one year from the date of

sales, become the property of the State.



Chapter 6. Monitoring and control activities



paragraph 1 of the decision on the control measure in accordance with the customs legislation,

be taken only if the reasons for the measure outweigh the infringement or

but other than that the action means for the individual.



paragraph 2 for the implementation of the action referred to in Chapter 3. section 8 and 6-11 § §

in this chapter, the customs official use violence or force, in

so far as other funds are inadequate and that, taking account of

the circumstances are justifiable. Violence against the person, however, may

used only if the customs official encounters resistance and to the extent

having regard to the purpose of the measure is justifiable.



paragraph 3 Of article 37, 59(2), 82 and 183 of Regulation (EEC) no

2913/92 shows the extent to which goods are subject to

Swedish Customs ' supervision (under customs supervision).



4 § Transport under customs supervision, if



1. on board the means of transport are goods which are under

Customs supervision,



2. comes to the Swedish customs area without goods,

until the notice of means of transport under section 5 has

processed by the customs service, or



3. shall resign from the Swedish Customs direct to third

country without causing a products, then notification about this.



Transport that arrived to the Swedish Customs and

been out of control within the meaning of section 10 under customs supervision

until the investigation is completed.



Means of transport under customs supervision may not be

to or from a location other than the place of duty unless

the Government or the authority, as the Government determines

provide otherwise.



section 5 of the Government or the authority, as the Government determines

notifies the



1. obligation for drivers of or masters of means of transport

to make notification of arrival of the means of transport from or departure

to the other country and to provide information on the means of transport and

the goods, except travellers ' luggage, carried on it,



2. duty of drivers of or masters of means of transport

which are under customs supervision, to announce in advance when

the means of transport is expected to come to or resign from a

Customs site and provide information on the means of transport and its load

as well as the



3. obligation for employees or others who work on

transport and travel to upon arrival or departure

from the Swedish Customs to notify and provide information on the

goods they carry.



What is said in the first paragraph 2 does not apply in respect of

Railway train.



The Government or the authority, as the Government determines

Announcing details of the types of means of transport

and goods may enter or leave certain customs site.



section 6 of the customs service, RAM ships within the Swedish Customs,

If it is necessary to enable the Customs Administration's surveillance and

control of the import or export of goods.



If a ship while traveling between locations within the EU customs territory

leave this area and then deviates from its correct course without

emergency or other compelling reasons exist, the customs service, if

the master does not comply with a request to return to the EU

Customs territory of the community, bring the ship to a location within the Swedish

the customs area. If the request cannot be granted, or if there is

particular reason to assume that a request would prevent

or significantly complicate a moneymaking of the vessel, the

inbringas without prior request.



Lucrative under the second subparagraph shall not be used against a

foreign ships or in another State's waters, if the

not permitted by agreement with the other State. Law (2011:296).



section 7 of the drivers of or masters of transport means

under customs supervision are obliged to stay on the call made by

the customs officer.



Also the person other than that referred to in the first subparagraph is required

to stay at the request of the customs official. Such a request may be


will be given only if there is reason to believe that he is

the notification required under the customs legislation.



section 8 of the articles 38 and 183 of Regulation (EEC) No 2913/92

provides for goods brought into or out of

EU customs territory shall be conveyed via the route

Customs States.



The Government or the authority, as the Government determines

announces the obligation for drivers of or

Commander of means of transport under customs supervision

that while driving cause such that document the work done

for the means of transport and goods carried on this.



The Customs and Excise Department may prohibit drivers of or masters of

means of transport under customs supervision



1. to make another break during travel within the Swedish

customs area than that caused by a Government action as well as



2. without customs consent arrive or depart with

the means of transport.



The Customs and Excise Department will also announce a ban on entering, leaving,

unload or load transport. Prohibition to enter or

leave the means of transport, however, is not the person in the exercise of

the public service needs to get access to the means of transport.

Law (2011:296).



section 9 if necessary for inspection activities and the

any material obstruction to traffic, the customs service

temporarily close areas where means of transport are unloaded or

loaded or passengers boarding or leaving

means of transport. This also applies to other area in immediate

vicinity of the means of transport, as well as entrances to and exits

from temporary warehouses, free zones and airports.



section 10 of article 14 of Regulation (EEC) No 2913/92, there is a

provision requiring individual obligation to provide

the Customs authorities with the necessary documents and information

and give them all necessary assistance. In article 46 of the same

Regulation lays down rules on the control of goods and the

means of transport carrying them in connection with the

the goods are presented to customs. In article 68 of the same

Regulation and in articles 239 to 247 in Regulation (EEC) no

2454/93 provides for the Customs authorities ' right to

verification of the correctness of the declarations which they have

receipt of review documents and to examine the goods.



For the verification of the Declaration and the obligation to provide data

under this Act, or the customs legislation has otherwise

completed correctly and completely, or to check that

goods do not infringe the rights protected by the

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, the Customs and Excise Department also examine



1. means of transport, containers, boxes and other areas where

goods can be stored,



2. areas for temporary storage, customs warehousing, free zones and

free warehouses and areas in airports and rail yards where goods

under customs supervision shall be kept and even locales within

such areas as well as



3. baggage, such as suitcases and briefcases and handbags

and the like carried by travellers on entry to or

exit from the customs territory of the community or by the person as principal having been requested to

stay under section 7.



Provisions on customs control of cash found in the 7 (a)

Cape.



Rules on strip search and body inspection, see

Act (2000:1225) of punishment for smuggling. Law (2014:342).



section 11 For additional inspection referred to in section 10, a customs officer

examine postal items, such as packages, letters and the like

shipments. Such a shipment may be opened, if it exists in

Customs Service or the Exchange Post Office and there is

reason to believe that it contains an item for which

Declaration or the obligation is not fulfilled.

The decision to open letters and other items that can be adopted

contain confidential messages may only be taken by a

official appointed to the task by the head of

The Customs and Excise Department. If the shipment contains a confidential

message will immediately be closed and sent forth

to the receiver. Act (2004:207).



section 12 of A postal item opened under section 11 shall not

be investigated in more detail than is needed with regard to the purpose

with the investigation.



Minutes shall be kept of the investigation. Of the Protocol,

the purpose of the investigation clearly state as well as what has come

presented at this.



The addressee and, if possible, the consignor shall so soon

as possible are informed about the shipment has been opened, unless

special reasons against it.



13 § A senior executive designated to the task of the Manager

for the Customs and Excise Department may decide that a post which is expected

to the specific post office and coming from third countries shall

maintained by Messenger company when it comes to

the post office, if



1. There is reason to assume that the consignment contains

drugs which may be seized under the Act (2000:1225) if

penalties for smuggling and



2. it is necessary for the seizure to take place.



A decision on detention shall be notified to apply certain

specified, a shorter period of time. The decision may be enforced immediately, but

must be promptly examined by the customs officer or of the

General Counsel.



Messenger company is required, at the request of

The Customs and Excise Department, submit a consignment held according to

the first paragraph. Act (2004:207).



section 14 of the customs service shall affix the locks, seals and

recognition marks on a means of transport, containers and other

goods under customs supervision. The customs service also receives

temporarily take care of vehicle registration certificates and the like

the documents, which relate to such means of transport, if necessary

to prevent the departure of the means of transport.



section 15 of the control according to section 10 of the data shall

controlled or on whose behalf the goods are imported or

exported give it that effect control point to

examine the product, transport vehicle or luggage. He shall also

provide access to the premises and other facilities used

for the transportation, storage or operations that control

refers to. On a customs official's request, the driver of or

the master of the means of transport shall be investigated if possible

self present at the investigation.



Customs may decide that anyone who does not comply with the obligation

According to article 69 of the Regulation (EEC) No 2913/92 of

the transport and handling necessary for survey

and sampling of the goods, to pay the Government its cost of

such transport and handling. What is said in Chapter 5. 23 § about

recovery of duty shall apply also to such compensation.

The Customs and Excise Department may grant exemptions from all or part

the liability.



paragraph 16 of the Government or the authority, as the Government determines

announces the obligation for the

declares a to be a customs procedure or report a

be to another customs-approved treatment or use to provide information about

its company registration number or personal identification number, if necessary

control operations or for the obligation under 11

Cape. section 6.



section 17 drivers of or masters of means of transport, in

time, when he has responsibility for goods under customs supervision

make sure that no harm or remove seals or

otherwise wrongful opens what's been under section 14. This

also applies in the case of Customs seals which, according to

Customs legislation approved by the Customs and Excise Department or foreign

Customs authority and, in the case of foreign customs seals in the

Moreover, as according to specific regulations shall be assimilated to

Swedish Customs ' seals.



section 18 If there is reason to assume that a task provided

According to the customs legislation are not real, the customs service to hire

special expert in order to obtain the information needed.

If the task is shown to be untrue, is the task

required to bear the cost of the expert. Such

obligation are not available, if it is false the task relating to the

the customs or taxable value and it finally

specified value does not exceed the declared with more than ten

percent.



The Customs and Excise Department may hire special expert even when a call

to provide information or any document relating to an article do not have

been followed. It is rightfully would have left the task or

the document must bear the cost, if the work does not decide

other things.



If the customs service had cost which, under the first or second

paragraph, someone else has to bear, he shall by decision of

the work to replace the state its cost. What is said in Chapter 5. section 23 of the

on the recovery of duty shall apply also to such compensation.



section 19 of The who because of an emergency or for other compelling reasons

deviating from what is provided for in customs monitoring

the customs legislation, shall immediately report it to the nearest

the Customs office or customs officer.



Where a means of transport which are under customs supervision, or

carrying goods under customs supervision are killed,

the holder of any document relating to the means of transport or the

the load as soon as leave to the nearest customs office or

the customs officer.



The Government or the authority, as the Government determines

Announcing the details of the notification referred to in the first

subparagraph may be made and the document referred to in the second subparagraph shall be submitted to

another authority.



section 20 of the police and the Coast Guard will be involved in

the monitoring and verification activities in accordance with this Act. What

by way of derogation from article 1, also apply to such participation. Furthermore,

What is said in 2, 6 and 10, 14 and 15 sections and in 7 a Cape. If

Customs Service and customs official also Police and


Coast Guard and police and Coast Guard officers

involved in the Swedish Customs ' control activities.



The Government or the authority, as the Government determines

announces the participation referred to in the first

paragraph. Law (2014:678).



section 21 of a promotion company is required to notify the

Customs Service, if in the company's activities raised suspicion

If a shipment contains a drug that can be seized

under the Act (2000:1225) on penalties for smuggling and that on

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

The promotions company is required to otherwise participate in

control activities under this Act in respect of goods which

promoted by post, by rail or by air. For it

participating company does not apply (2), 6-10 and 15 sections.



The Government or the authority, as the Government determines

announces the participation referred to in the first

paragraph.



section 22 Transport companies carrying passengers from third

country shall at no cost to the State of the premises and

devices to the Swedish Customs ' disposal which, under what authority

deems necessary for examination and customs clearance of baggage

and vehicles travelling, for questioning,

Strip search and body inspection of travellers as well as for

Customs staff during the break in service.



section 23 of the carriers carrying goods, passengers, or

vehicle to or from Sweden shall, at the request of the customs service

promptly leave the current data on incoming and

outbound shipments that the company has access to. In question

the obligation applies only if the passenger information

refers to the name, itinerary, baggage, and passengers as well as a way for

payment and booking.



Customs Service may request the information referred to in the first subparagraph only if

the data can be assumed to have importance for Swedish Customs '

law enforcement activities.



section 24, Transport undertakings may submit information under section 23 on so

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 duration necessary for the control of

current transport. Customs Service may not modify or otherwise

way to process or store information that will be made available at

This way.



Personal information provided by means other than

by terminalåtkomst shall immediately be destroyed, if they show

not relevant to the investigation and prosecution of crimes.



section 25 of the Customs and Excise Department may present it as is, or can be assumed to be

Declaration or responsible according to customs legislation

or on whose behalf the goods imported or exported;

to provide information, showcase action or hand over a copy

of action necessary for the verification of the Declaration or

the data supply obligation fulfilled properly and completely. With

Act of course request in writing or picture and

absorption which can be read, listened to or otherwise

perceived only by technical means.



section 26 of The practising of such a nature that the task of

importance to the control of another person's tax return or

obligation under the customs legislation can be obtained from

documents relating to the operations shall be submitted to the customs service

to provide information, showcase action or hand over a copy of

Act on legal action between the submitted and the

other person.



section 27 If an order under section 25 or 26 refers to data in the

accounts which are implemented with the help of automatic data processing,

These after customs control shall be provided in

printing or on medium for automatic data processing.



Revision



section 28 of the customs service, for control of that declaration or

data-obligation under the customs legislation completed

really and fully decide on revision of the who is

or can be assumed to be declarations or responsible and

in the operating of such a nature that the task of

importance to the control of another person's tax return-

or obligation can be downloaded from the documents relating to the

the business.



section 29 a decision on revision shall indicate:

the purpose of the audit and on the possibility of excluding

documents and information in accordance with § 34.



Made the audit for review by someone other than the

revised, the customs service, if there are special reasons,

exclude an indication of who or what legal document review

refers to.



In a decision on revision shall appoint one or more customs

officials to execute the audit (Auditor).



The revised shall be informed of the decision before the audit

are enforced. If it is of significance for the control to do

inventory or similar physical control, may, however,

notification shall be made at the time of the audit, if

control might otherwise lose their importance.



section 30 of The revision is to be conducted in conjunction with the revised

and in such a way that it does not unnecessarily impede

the business.



The audit may be executed in the revised, if the

revised permit. The audit shall be made in the revised,

If the revised requests and auditing can be done without

significant difficulty. If the audit is not enforced in the

revised, shall be produced on request to

the auditor against receipt.



In the event that the revised rules interact are not

If a penalty for 10 Cape. 4 section and if proof of

tax Procedure Act (2011:1244). Law (2011:1258).



section 31 During revision, accounting materials and other documents

concerning the activities reviewed, if they are not to be excluded under

section 34.



In the revision, the auditor also take samples of goods and examine

inventories.



32 § the revised duty to tillhandagå

the auditor found in article 14 of Regulation (EEC) No 2913/92.



The revised shall for such action as referred to in section 31 of

possible to put a proper workplace.



The auditor shall, on request, be given the opportunity to use a

technical means for recording that can

be perceived only with such means, if not the revised

Instead, provide a copy of the recording and this

no difficulty can be reviewed with another available technical

AIDS. The auditor must ensure that the copy is consistent

with the inclusion of the revised.



Upon review of the recording referred to in the third subparagraph may only

the technical means and the search terms used as needed

to meet the purpose of the audit. The examination may, if

the revised permit, made through the telephone network.



33 § A revision may not last longer than necessary.

Accounting materials and other documents submitted to the

the auditor shall, as soon as possible and at the latest when the audit

completed returned to the revised.



Have the revised bankrupt when documents shall

returned, the customs authority shall transmit the documents to the

the trustee in bankruptcy. The Customs shall inform the revised

If the documents submitted to the bankruptcy trustee.



The customs service shall promptly provide the revised notice of

the results of the audit in the parts concerning him.



34 section At the individual's request, the following documents

be exempt from the injunction or revision:



1. the document may not be confiscated pursuant to Chapter 27. section 2 of the

the code of judicial procedure and



2. other documents with a significant conservation concern, if

document's content because of special circumstances not

should come to someone else's knowledge and skyddsintresset

considering its importance for control.



The provisions of the first subparagraph shall apply also in the case of

notice under section 25 or 26 to provide details.



35 section a written request for exemption from the injunction to

provide information, showcase action or hand over a copy of the

document shall be filed with the Administrative Court together with

the injunction and the requested document or task.



The revised request to a document shall be exempted from

revision, the document, if the Customs and Excise Department believes it should

reviewed, immediately sealed and handed over to the

the administrative court.



The administrative court shall without delay examine whether the Act

or task shall be exempt from inspection.

Law (2009:834).



36 § in the case of fixation referred to in section 25 determines

administrative law in any form, or the manner in which it shall

be provided in the case.



The administrative court may, in the case of fixation referred to in the first

subparagraph, adopt such restrictions in the Swedish Customs ' right to

itself using the technical means necessary for the task,

to be excluded from review, will not be available

for the work. Law (2009:834).



section 37 if the individual requests it, the administrative court shall examine

If the right decisions can be made without reviewing the document.



Consider the individual to an action or task not covered

of control, handled the issue of the exemption on the way

set out in paragraphs 35 and 36 and in the first subparagraph. Law (2009:834).



38 section Of a document or part of document excluded from

control, its content cannot be reproduced or relied upon before

presentation of the review or otherwise, in the face of authority. This

also applies if a document, without a decision by the Administrative Court,

returned after the requested exemptions.



A decision in the case of exclusion of action or task

effective immediately, unless otherwise specified in the decision.

Law (2009:834).



Checks and inspections carried out by Community institutions



§ 39 provisions regarding the Commission's checks and inspections


see Council regulations (EC, Euratom) No 2988/95 of 18

December 1995 on the protection of the European Communities ' financial

intressen9 and (Euratom, EC) no 2185/96 of 11 november 1996

If the checks and inspections carried out by the Commission

in order to protect the European Communities ' financial

interests against fraud and other oegentligheter10.

Control measures are also in the European Parliament and of the Council

Regulation (EC) No 1073/99 of 25 May 1999 concerning investigations

conducted by the European anti-fraud Office

(OLAF) 11.



Chapter 7. Customs control in respect of infringing certain intellectual property

rights



§ 1 provisions on customs control in respect of the infringement of certain

intellectual property rights exists in the European Parliament and

Council Regulation (EU) no 608/2013 of 12 June 2013

Customs enforcement of intellectual property

rights and repealing Council Regulation (EC) no

1383/2003.



Terms used in this chapter has the same meaning as

set out in Regulation (EC) no 608/2013. Law (2014:342).



section 2 of the Customs and Excise Department appoints the unit within the Agency as provided for in article

5.1 of Regulation (EU) no 608/2013 is competent to receive and

process applications. Law (2014:342).



section 3 of the customs service shall inform the holder of the decision

its decision pursuant to article 11, 13 or 16 of regulation

(EU) no 608/2013. Such notification shall be provided within 30

working days after the customs service



1. become aware of the circumstances on which to

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 the

the regulation. Law (2014:342).



section 4 of the customs service shall inform the holder of the decision

following decisions of fact pursuant to Regulation (EC) no

608/2013:



1. the decision to grant or deny a request made under article

12.1 for an extension, or



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

decision on the extension.



Such notification shall be provided within 30 working days after

the customs service



1. receipt of such a request as referred to in article 12(1),

or



2. become aware of the circumstances on which to

basis for a decision pursuant to article 12(5). Law (2014:342).



5 § Incurred an injury to a be upon such inspection

referred to in article 19(1) of Regulation (EU) no 608/2013, are responsible

the inspecting for damage. Law (2014:342).



section 6 of the Questions as to whether the goods infringe an intellectual property

right and how it should apply to the goods in that case

be considered by the Court as regards the intellectual property

right at issue.



The Court may indicate interim decision to reprieve

with the release or detention of the goods shall cease.



The Customs and Excise Department should enforce final judgments and orders

from the Court for the release, modification or destruction of

goods whose release postponed or detained by

The Customs and Excise Department. Law (2014:342).



section 7 If there is a final judgment or a decision

destruction or other action with goods whose release

have been postponed or held by the customs service, has

the holder of a right to compensation for their

costs associated with customs action against goods.



Liability under the first subparagraph is that which

the Court's decision has been received. Can the claim be directed

against multiple people, these jointly and severally liable to

replace the holder of the decision. Law (2014:342).



section 8 Government or authority the Government determines

notifies the



1. the request referred to in article 13 of Regulation (EC) no

608/2013,



2. sampling in accordance with article 19(2) of Regulation (EC) no

608/2013,



3. the consent referred to in article 26(5) of Regulation (EU) no

608/2013, as well as



4. enforcement of judgments and decisions in accordance with paragraph 6 of the third

paragraph. Law (2014:342).



7 a Cape. Customs control of cash



paragraph 1 of the rules concerning notification requirements for cash, see

European Parliament and Council Regulation (EC) No 1889/2005 of the

on 26 October 2005 on controls of cash entering

in or out of the community. Law (2007:271).



section 2 of the notification pursuant to article 3 of Regulation (EC) No 1889/2005

must be submitted in writing or electronically. Law (2007:271).



section 3 For verification that the obligation under the regulation

(EC) No 1889/2005 have been completed, the customs service to investigate

means of transport and luggage, including suitcases and portfolios, as well as

handbags and the like carried by travellers on entry to the

or exit from the customs territory of the community. Law (2011:296).



section 4 If there is reason to believe that a person has not

fulfilled their reporting obligations under Regulation (EC) no

1889/2005, the strip search in order to identify cash

funds be carried out on him or her.



At the strip search pursuant to the first subparagraph, the provisions

in section 29 of the Act (2000:1225) if the penalty for smuggling is applied.

Law (2007:271).



paragraph 5 of article 4(2) of Regulation (EC) No 1889/2005

provisions on retention of cash. If

notification requirements under the regulation have not been met, the

Customs Service detain if necessary to

carry out a check. Law (2007:271).



section 6 of the Government or the authority that the Government may

announce details relating to the notification referred to in paragraph 2.

Law (2007:271).



Chapter 8. Customs allowances and late fee



Article 1 for the purposes of applying the provisions of this chapter

terms of the debtor while the who is required to

to pay taxes according to Chapter 5. 11.



The Declaration also applies to such declaration

with tax accounting referred to in Chapter 3. 3 a §. Law (2010:102).



Tariff supplement



section 2 If the debtor and required to provide written

or by using data-processing techniques to established customs declaration on

any way other than orally during the proceedings has left a

false information to management for heading the ring, to a

special fees (tariff) will be charged. The same applies, if the

the debtor has submitted such a task in a case relating to the

review of the Customs assessment decision or appeal

case concerning the fixing of the tariff and the task does not have

accepted after the merits of the case.



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 the management of tariff ring

have been omitted.



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



1. task along with the rest of the information is

enough material for a proper decision, or



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



Duty extension is 20% of the duty that would not have

incurred, if the incorrect task accepted.



Fare calculation referred to in the third subparagraph is made after 10%

as regards the value added tax shall be deducted on the financial statements

of tax under the VAT Act (1994:200).

Law (2011:1258).



2 a of the Tariff extension is applied to the debtor in cases where the

skönstulltaxering has been on grounds of non-

Customs Declaration and such have not come in even though

order sent to the debtor, where the deviation from

the Declaration has been made in the skönstulltaxering. The extension is

twenty percent of the duty due to skönstulltaxeringen

In addition to the customs duty is levied on the debtor that would otherwise have been imposed on

him. To the extent that the heading ring includes erratum of a

false information from debtor charged, however, customs allowances referred to in

section 2 of the third paragraph. Lag (2003:214).



section 3 of the customs allowance shall, also in cases other than those referred to in (2)

and (2) (a) section, be imposed on duty shall be levied on the basis of



1. illegal entry,



2. unlawful removal of goods from customs supervision, or



3. disposal otherwise of a non-gemenskapsvara, in violation of

prescribed restriction on disposal.



The first paragraph applies only if the debtor is rightfully would have

left a written or prepared with the data processing technology

Customs declaration for the purposes of determining the tariff.



Tariff supplement referred to in the first subparagraph is twenty percent of the

duty imposed. Lag (2003:214).



section 4 of the disposal of a "be contrary to the

the prescribed condition for exemption from or reduction

or refund of duties shall be subject to the tariff extension.

Duty extension is then twenty percent of the tariff benefit

the debtor is deprived. Lag (2003:214).



5 for the purposes of section 2 and 2A of the debtor is responsible for

acts and omissions of his agents. Customs Declaration

or other document provided for a debtor's legal

person shall be deemed to have been provided by the debtor, unless it was

apparent that the respondent did not have the power to represent the

the debtor. Lag (2003:214).



section 6 of the Tariff supplements should not be taken out



1. If the debtor voluntarily has corrected the errors of the task

or notified the ratio referred to in paragraph 3, or



2. where the amount of duty that could have withheld by

the fallacy or passivity is insignificant.

Law (2011:1258).



section 7 Duty extensions to the State. Lag (2003:214).



section 8 if the payment obligation of the customs can no longer be imposed,

may not impose customs duty extensions on amount.



Late payment fee



section 9 of the declared goods for release for free

circulation with application of simplified declaration procedure

or local clearance procedure has not come up with

supplementary customs declaration at the time that the last

would have been made, a separate fee (late fee)

applied to him.




The late payment fee is 400 SEK. If the requested to leave

Declaration does not fulfil its obligation within the firm

time, however, the fee is 800 kroons.



Provisions common to customs allowances and late fee



paragraph 10 of the judgment debtor and the declarant shall wholly or partially

relieved of duty extensions and 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 may

be assumed to have



– stood in relation to the debtor's and declarant's

age, his health or his representative or similar

conditions, or



– due to a miscalculation of the rules or the importance of the

actual conditions,



2. fee is not commensurate with the fallacy

or passivity,



3. an unreasonably long time has passed after the customs service has

found reason to believe that the fee to be charged without the

as this fee is to blame for the delay, or



4. the inaccuracy or passivity also has meant that the

that payment is made to the liability for offences under the Act

(2000:1225) on penalties for smuggling or 10 Cape. This law

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

late fee even when passivity is insignificant.

Law (2011:1258).



section 11 of the Customs surcharge or penalty must not be imposed since

the debtor and the declarant has died.



section 12 If a non-gemenskapsvara or its value shall be forfeited,

tulltilllägg shall not be charged to the extent that the product or its

value is forfeited. A previously announced decision on such a levy

shall be repealed or amended since the judgment or decision

includes forfeiture has become final.



section 13 questions about customs allowances and late fee assessed by

The Customs and Excise Department. However, the Administrative Court, in an action of

the General agents referred to in Chapter 9. section 1, questions about

tariff supplement due to incorrect information on customs. Such

the action may be brought, if the incorrect task not accepted

After the merits of the case or has not been tried in the case. Action

shall be instituted by filing within one year from the end of the

month in which the judgment or the final decision in the case, has won

the force of law.



Before deciding on the application of the tariff extension or

late fee, the debtor and the declarant

possible, be given an opportunity to be heard.



14 repealed by law (2011:1258).



section 15 of the provisions in Chapter 5. paragraph 7 and 8, 9, 16

and § 23 apply also in the case of tariff increases and

late fee.



Chapter 9. Appeal



Article 1 Of the customs service, there shall be a general counsel. The

the Attorney General may appeal the decision of the customs in such

cases referred to in paragraphs 3 and 6.



The Government or the authority the Government appoints the

Attorney General and replace him.



section 2 of the Following decision of the Customs Administration may be appealed to the General

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 the

the regulation.



Customs or other administrative authority decision on

reduction or relief under Chapter 5. section 13, fourth subparagraph

or section 19 be appealed to the Government.



Swedish Customs ' decision on the revision according to Chapter 6. section 28 must not

subject to appeal.



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 8. section 13.



Rules on the appeal by Swedish Customs ' decision

regulations on the basis of an authorization under this Act

announced by the Government. Law (2014:342).



3 § If an appeal pursuant to article 2 of the decision in

tariff in a matter that can be important to adoption

by customs or decisions concerning the adoption of the other taxes than customs

According to Chapter 5. section 11, second paragraph, the appeal have come

to the Customs and Excise Department within three years from the date on which the customs debt

the tax liability was incurred or entered. If the decision has

notified later than two and a half years after the date of

the customs debt was incurred or the tax liability arose,

However, the time for appeal, if the appeal thereby becomes

longer, come in within two months from the date on which the debtor

or the taxpayer received the decision.



If the decision referred to in the first subparagraph has been reconsidered, may also

the amended appeal within the three-year period. If

challenging given later than two and a half years

After the date on which the customs debt was incurred or tax liability

However, the appeal is entered, if the time for appealing

This makes longer, come in within two months from the date

When the debtor or the taxpayer had part of

the amended.



The debtor or the taxpayer may appeal against a decision

referred to in the first and second paragraphs, even if it's not passed him

received. Act (2000:1428).



section 4 If the appeal is rejected as too late, not received,

Customs shall promptly review the contested decision.



An appeal expires, if the decision at the review changes

as requested by the appellant. The decision shall contain an express

enlightenment that causes this effect.



If the decision is changed in any way other than what is requested, shall

the appeal shall be deemed to include the new decision. There are reasons for

There, the appellant, being given the opportunity to withdraw

the appeal.



§ 5 an appeal not rejected as too late ending

or due under paragraph 4, together with

the file submitted to the Court which shall

examine the appeal. If there are special reasons,

the appeal is submitted without prior review.



section 6 of the provisions in paragraphs 3-5, also applies to appeal of decisions

If rate, tariff increases and late fee.



A debtor's or taxpayer's claim in respect of duty Add-ons

shall, irrespective of the time limits laid down in paragraph 3, whether the decision on the

the customs tariff does not intend that the extension has become final.

The same applies if the customs service or the Attorney General

made such a claim in favour of the debtor, or

the taxpayer. If the claim is presented first in the Court, can

the Court may decide that it shall be admissible by

The Customs and Excise Department.



What is said in the second paragraph also applies a deklarants claim

in case of late payment fee. Act (2000:1428).



Article 7 where a party has appealed the Tariff Board's decision in such a

case referred to in paragraphs 3 and 6, the other party may also file an appeal

the decision, even if it is for the defendant prescribed time for

appeal has expired. The counterparty's letter should have come

to the Customs and Excise Department within two months from the date the respondent

got some of the first evidence the letter of appeal

or, if the defendant is not a part of it before the end of the

period within which the last would have been received, from the end

by this time.



Is revoked or expires otherwise it first

the appeal is also the later appeal expired.



section 8 of the articles 7 and 244 in the Regulation (EEC) No 2913/92

contains provisions on the enforcement of the decision being appealed.

These provisions also apply decision on skönstulltaxering,

Customs allowances and late fee and decision on other taxes than

duty payable to the customs service. Also other decisions of the

The customs service made in accordance with the customs legislation, and which is not

means the case will be settled definitively shall apply immediately.



section 9 If the Attorney General has lodged an appeal against a

Customs assessment decision, hence prompted action on Customs Add-ons

or late fee to be brought at the same time.



section 10 the Attorney General may appeal against a decision of

the administrative court or administrative Court of appeal in matters referred to in 3

and 6 §§ even if the delegate has not previously held public

proceedings in the case. Law (2009:834).



repealed by law 11 (2013:101).



section 12 if anyone has appealed a decision by a

administrative law or Chamber right in matters referred to in 3 and

6 sections, also get someone else who has had the right to appeal

the decision to submit an appeal, although the time for

appeal that applies to him or her.

Such an appeal must be made within one week from

the expiration of the period within which the first appeal

would have been made.



Is revoked or expires otherwise it first

the appeal is also the later appeal expired.

Team (2013:101).



section 13, If the Attorney General appeals the decision, the

the Attorney bringing the public action.



In proceedings relating to decisions on matters referred to in paragraphs 3 and 6 sales

the public proceedings in the Supreme Administrative Court of the

Attorney General. Law (2010:1455).



section 14 of the Attorney General may take over the task of in General

Administrative Court bring public actions in a particular

case or group of cases involving issues such as

referred to in paragraphs 3 and 6.



The Attorney General may Commission an official 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. Law (2011:1258).



section 15 of the Attorney General may, within the applicable for delegate

time for appeal proceedings in matters referred to in 3 and

6 sections for the benefit of a single party. The delegate has the same


jurisdiction of the individual.



The provisions of the first subparagraph shall also apply in case of

payment assurance. Law (2011:1258).



section 16 of the proceedings relating to the decision referred to in paragraphs 3 and 6 will get action

not be changed otherwise than as mentioned in paragraphs 17 and 18.



The appellant limited his action or invoking a new

fact without question as

change, are not considered to be modification of the action.



17 § in proceedings concerning decisions referred to in paragraphs 3 and 6 may

the appellant produce a new claim unless a new question

thus introduced into the goal.



In the case of administrative law, the appellant also, within the time

applicable to the appeal, enter a new issue that has

connection with the question that must be examined, if the Administrative Court

finds that the issue without the inconvenience can be tried in the case.

Law (2009:834).



section 18 in proceedings on the tariff ring, the appellant shall enter a query

If customs additions that were prompted by the tax issue

subject to trial, if the Court finds that the

Customs the append query without the inconvenience can be tried in the case.



Article 19 if the Court in a case referred to in paragraph 17, second subparagraph, and

section 18 does not address the new issue to the trial, the Court

submit it to the Customs and Excise Department for examination.



20 § if in proceedings concerning decisions referred to in paragraphs 3 and 6

There are several issues, especially a decision in any of them

Despite the fact that the proceedings in General has not been completed.



21 § if in proceedings concerning decisions referred to in paragraphs 3 and 6

is appropriate for the purposes of the investigation, the special resolution

given over one of a number of circumstances, each of which has

immediate relevance for the outcome of the case or how a particular

the resulting question, which mainly concerns the application of the law, shall:

be assessed in determining the matter.



When the particular decision determines the law with respect to

the circumstances of the decision will be appealed in particular or

only in conjunction with an appeal against the Court's final ruling

in the case. If the Court determines that the decision should be appealed

in particular, it may order that the case be otherwise rest to

its the particular decision has become final.



section 22 in dealing with in administrative law and the right of

objective of tariff surcharge or demurrage, oral

hearing be held, if the individual Oral party requests it.

negotiation need not be kept, unless there are

reason to believe that the fee will be charged.

Law (2009:834).



section 23 If an action for liability according to Chapter 59. section 13

tax Procedure Act (2011:1244) has been raised by the application to

a representative of a legal person, to what is said in

This chapter if taxable, complainant, individual, party or

counterparties also apply to the representative. Law (2011:1258).



section 24 questions about securing evidence heard by the administrative law

in whose area of jurisdiction the decision on securing evidence to be enforced

or has been executed. Law (2011:1258).



section 25 of the questions about payment assurance review by the

administrative law jurisdiction under chapter 46. § 19

tax Procedure Act (2011:1244) or the administrative law

who is competent to hear an appeal of the decision on the

Customs, tax, interest or fee payment protection

apply. Law (2011:1258).



10 Cape. Liability provisions



§ 1 the person willfully or negligently violates

provision in the customs legislation, or to the obligation in

Article 3 of Regulation (EC) No 1889/2005 7 a

Cape. section 2 of the customs offence is sentenced to a fine. The same applies to

Anyone who intentionally or negligently violates the decisions

Customs Service announced with the support of the customs legislation



1. If the obligation to keep records and submit information about

goods stored in temporary storage, customs warehouse, free zone

or free warehouses or subject to simplified procedure

for the purposes of a customs procedure,



2. where the obligation to provide information or document

to the Customs and Excise Department or



3. If the use or consumption of a

non-gemenskapsvara. Law (2014:342).



In minor cases, it should not be responsible.

Law (2014:342).



2 § Responsibility for customs offence arises does not, if the Act is

faced with penalties in the Penal Code, the Act (2000:1225) of punishment

smuggling Act (2002:444) if punishment for the financing of

particularly serious crime in some cases or law

(2003:148) if the penalties for terrorist offences. Law (2009:72).



paragraph 3 of the General prosecution of customs offences may be brought only after

consent of the customs service.



section 4 When customs service under the customs legislation put before

someone to take action needed for customs clearance or other

Customs clearance or for customs control activities,

Customs Service put out a penalty.



The Customs and Excise Department can even put out a penalty, if someone has not left

task or act properly in the customs legislation

or has not fulfilled the obligation provided for in article 14

in Regulation (EEC) No 2913/92 or in Chapter 6. 16, 17, 22, 23

or section 32 of this Act.



The first and second subparagraphs shall not apply, if there is reason

to assume it to be submitted to, or, if he is a

legal person representative has committed an act which is

criminal offence or may lead to the imposition of duty and Add-ons

relating to the investigation of a case related to the alleged

the deed. Lag (2003:214).



§ 5 The breach penalty payment mechanism as a convicted not to

responsibility according to § 1 of the Act covered by the injunction.



section 6 special provisions relating to investigation, coercive measures,

prosecution etc. at offences relating to importation or exportation is available in

Act (2000:1225) of punishment for smuggling.



11 kap. Specific provisions



section 1 of the information that someone has left on an article under

provisions of Regulation (EEC) No 2454/93 or regulations

as regards the particulars to be given in the customs declaration or

notification to any other customs-approved treatment or use referred to in 4

Cape. 2 § may be used also for statistical purposes.



The Government or the authority, as the Government determines

Announcing the details of means of transport

from or to third countries shall communicate to the

The Customs and Excise Department for transport statistical purposes.



section 2 of the amount under the customs legislation, shall be paid to

or paid from the customs service shall be rounded to the nearest

lower the whole krona.



section 3 of the Ordinance On customs tariff site occurs at no cost to

public within the areas and times that Government

prescribes. The Government or the authority that the Government

determines may provide that the Customs Ordinance in other cases

shall be done at no cost to the public.



section 4 of The Ordinance imposing the tariff that is not free of charge

shall pay the fee for the Ordinance according to tariff

the Government or the authority, as the Government determines

prescribes.



section 5 of the Government or the authority that the Government may

provide that the fees payable for permits to

moratorium and issuance of the tariff Bill.



6 §/expires U: 2016-01-01/

The Customs Office shall, on request, provide the following

authorities information which may affect the customs service and

relating to the import or export of goods: the Swedish work environment authority,

Building and planning, the Swedish National Electrical Safety Board, marine and water,

The State's agricultural work, the Swedish Chemicals Agency,

Commerce, Consumer Protection Agency, Enforcement Authority,

NFA, the National Authority for

civil contingencies Agency, the environmental protection agency, postal and

Telecom Agency, Authority for radio and television, Sveriges

Riksbank, the Swedish tax agency, the Swedish forest Agency, State

the energy authority, central statistical office, the Board of

accreditation and technical control and Transport Board.

The Customs and Excise Department should also provide

Security service information contained in the customs service and

relating to the export of goods. Law (2014:1008).



6 §/entry into force: 01/01/2016

The Customs Office shall, on request, provide the following

authorities information which may affect the customs service and

relating to the import or export of goods: the Swedish work environment authority,

Building and planning, the Swedish National Electrical Safety Board, marine and water,

The State's agricultural work, the Swedish Chemicals Agency,

Commerce, Consumer Protection Agency, Enforcement Authority,

NFA, the National Authority for

civil contingencies Agency, the environmental protection agency, postal and

Telecom Agency, the Agency for press, radio and television, Sveriges

Riksbank, the Swedish tax agency, the Swedish forest Agency, State

the energy authority, central statistical office, the Board of

accreditation and technical control and Transport Board.

The Customs and Excise Department should also provide

Security service information contained in the customs service and

relating to the export of goods. Law (2015:810).



6 a of the customs service shall notify the Swedish tax authorities, if



1. There is reason to believe that any



(a)) other than by word of mouth has left or will

provide false information to the tax office, or



b) fails or will fail to submit

VAT return, statement or other

the prescribed information to the Revenue Commissioners, and



2. it is possible that VAT is withheld,

incorrectly credited or refunded.



The notification shall indicate the circumstances which

underlying assumption. Law (2014:51).



section 7 of the customs officer and Coast Guard official who may

knowledge of a crime according to the Constitution, with which compliance is

The customs service has to monitor, report on it to the

their foreman as soon as it can be done.



The officer may report remission if the crime with respect


to the circumstances of the particular case is insignificant and

It is obvious that the crime should not give rise to any other

penalty than fines.



Transitional provisions



2000:1281



This law shall enter into force on 1 January 2001. At law

entry into force ceases Customs Act (1994:1550) and the Act

(1994:1552) on customs control of trademark infringements, etc. to

apply. The repealed laws shall, however, still applicable in

question about



1. goods which are or ought to have been declared for release for

free circulation before the entry into force and



2. applications under article 3 of Regulation (EC) No 3295/94

submitted to customs before entry into force.



2003:732



This law shall enter into force on 1 January 2004. If

The national tax board or a tax authority pursuant to older

regulations in Chapter 11. 6 § has requested information from

The Customs Office shall, after the entry into force rather than the data

be submitted to the tax office.



2003:749



1. this law shall enter into force on 1 January 2004.



2. If an action to impose a representative of a legal person

payment obligation under Chapter 5. section 24 has been raised at the General

Court prior to the entry into force, the older regulations.

The reference in Chapter 5. section 24 of Chapter 12. section 6 of the first, second and

fourth subparagraphs Russian tax authority Registration Act (1997:483), then, in

rather than refer to Chapter 12. 6 and 6 (b) of the same law.



2007:1276



1. this law shall enter into force on 1 January 2008.



2. The new wording of Chapter 3. § 1 and Chapter 4. section 12 apply

for the first time on 1 July 2009.



2011:1258



1. this law shall enter into force on 1 January 2012.



2. The law shall apply to conditions relating to time

After the end of 2011.



3. The new provisions relating to compensation for the costs of

agents, counsel or investigation in Chapter 1. section 8 applies to

costs in cases and cases that begin after the end of 2011.



4. the provisions on interest in Chapter 5. section 16, section 20

the third and fourth paragraphs and 21 second paragraph applied to

interest relating to the period from 1 January 2013.

Of interest pertaining to the time before that comes

the provisions on interest in chapter 19. Russian tax authority registration law

(1997:483).



2013:101



1. this law shall enter into force on 1 July 2013.



2. Older regulations apply for decisions rendered

before the entry into force.



2014:51



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



2. Older rules still apply in the case of

value added tax on importation for which liability occurred

before the entry into force.