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Act (1998:506) If The Excise Control Of Shipments, Etc. Of Alcohol Products, Tobacco Products And Energy Products

Original Language Title: Lag (1998:506) om punktskattekontroll av transporter m.m. av alkoholvaror, tobaksvaror och energiprodukter

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Chapter 1. General provisions



section 1 of this Act contains provisions on the transfer of

products subject to excise duty and on the control of

excisable goods in road transport and at

shipments by mail. The Act also includes provisions on

control of the warehousekeeper within the duty suspension arrangement.

The provisions are based on the Council Directive 2008/118/EC of the

16 december 2008 concerning the General arrangements for excise duty and on the

repeal of Directive 92/12/EEC. Team (2013:1077).



2 section With products subject to excise duty referred to tobacco product, alcohol may be

and energy product.



With tobacco product, of course, be referred to in the second subparagraph of paragraph 1 of the law

(1994:1563) on the tobacco tax.



With alcohol be of course be referred to in paragraphs 2 to 6 teams

(1994:1564) if the alcohol tax.



With energy product of course fuel referred to in Chapter 1. 3 a of the

the Act (1994:1776) on tax on energy. Law (2006:1510).



paragraph 3 of the ' document ' means preparation in writing or picture and

absorption which can be read, listened to or otherwise

perceived only by technical means.



With means of transport "means any kind of vehicles used for the

transport by road.



section 4 of the taxable "shall mean any person who is liable to pay tax under



1. paragraph 9, 1-6, section 27 or section 28 of the Act (1994:1563)

If the tobacco tax,



2. paragraph 1 – 6, section 26 or section 27 of the Act (1994:1564)

If the alcohol tax and,



3. Chapter 4. Article 1, first paragraph 1 to 6 or 8, section 2 or 2 a of the

the Act (1994:1776) on tax on energy. Law (2009:1507).



4 a of course, With such a duty suspension arrangement

duty suspension arrangements referred to in paragraph 8(a) of the Act (1994:1563) if

tobacco tax, 7 a of the Act (1994:1564) if the alcohol tax, and 3 a

Cape. section 1 of the Act (1994:1776) on tax on energy.

Team (2013:1077).



paragraph 5 of the decision on action under this Act may be taken only if

the reasons for the measure outweigh the infringement or otherwise which

the action means for the individual.



Inspections under this Act may not be designed in such a way

that the selection of what and who checked is random.

Law (2002:883).



5 a § in cases where the rules on electronic administrative

reference documents, administrative codes, replacement documents,

a simplified accompanying document and the security provided for in

the Act (1994:1563) on tobacco tax, the Act (1994:1564) if

alcohol tax and the Act (1994:1776) on tax on energy is not

apply applies the second paragraph instead of transfers of

excise goods.



The goods shall move covered and accompanied by documents

to the extent that the provisions of article 21, 24 or 34 in the

directives referred to in paragraph 1. When the goods are subject to a

electronic administrative document in accordance with article 21 of the same

directive, they shall be accompanied by such administrative

reference code referred to in article 21(6) of the directive. The goods shall

also subject to security for payment of the tax in the

extent to which the provisions of article 18, 34 or 36 in

the directive. Law (2012:679).



section 6 of The products subject to excise duty may be moved only if the requirements

in the case of electronic administrative document,

administrative reference code, replacement documents, simplified

accompanying document, security and the obligation is

met under the laws referred to in paragraph 2 or of

provisions referred to in paragraph 5.



A movement of excise goods shall be considered to have been

contrary to the first paragraph about the electronic administrative

documents relating to the transfer, the replacement document or

simplified accompanying administrative document accompanying the goods, contains

only minor flaws.



The first subparagraph shall not apply to excise goods

re-exported in accordance with Chapter 3. 1 paragraph or section 17 (a)

law (1996:701) about Swedish Customs ' powers at

The Swedish border with another country within the European Union.

Team (2013:1076).



Chapter 2. Monitoring of road transport



Transport control



Article 1 of the Customs may, in the case of products subject to excise duty in

road transport which is or likely to be covered by Chapter 1.

section 6, make sure that the goods are carried in accordance with the

provision (transport control).



Transport control may occur during transport and when

goods on-, off-, or transhipped directly adjacent to

transport. Transport control may be carried out also in areas

that are not available to the public.



If it can be assumed that the excise goods are kept in a

local for on-, off-, or transhipments during an ongoing

moving, transport control be implemented also in the premises.

Law (2012:679).



1 a of at the transport control of transport carrying fuel

to be taxed as a result of the provision in Chapter 4. 1 a of the other

subparagraph Act (1994:1776) on tax on energy does not apply

the provisions of 9-15 and 17-23 sections. Law (2008:1321).



1 b of the Transport inspection according to paragraph 1 shall not

be implemented in homes. Law (2012:679).



section 2 of the customs control during transport may investigate

transport equipment, boxes, containers or other areas in

means of transport, containers or tanks in which the

excise goods may be stored during transport. At

transport control in local, even areas in the building where

excise goods are kept or stored

be investigated. The work may also examine and take samples of goods

that is encountered.



Customs Service may search and review administrative

reference codes, replacement documents, simplified

accompanying documents and other documents that may be of

significance of taxation. At the transport control in local,

but not spaces in the venue must be examined in order to search for

documents of the specified type.



Customs Service may also derive the administrative reference code

to an electronic administrative document and review it

the document. The work may use technical examination

AIDS contained in the means of transport or premises.

Law (2012:679).



section 3 of the transport control, customs service



1. open the means of transport, containers and other areas that are

locked or has been otherwise,



2. gain access to areas that are not accessible

to the public, and



3. seal the means of transport, containers and other areas

as well as blocking off areas that are not accessible to

members of the public.



The police authority shall provide the assistance needed

the control.



At the transport control of such transport referred to in paragraph 1 (a)

do not apply the provisions of the first subparagraph 2 and 3.



At the transport control in premises under section, third paragraph

apply the first subparagraph 1 and 3 not Swedish Customs ' access to

the space or spaces in the venue. Law (2014:670).



section 4 of the Drivers are required to stop at the request of the clerk of the

The Customs and Excise Department. Law (1999:438).



paragraph 5 of the Driver is obliged to the Swedish Customs ' request

legitimize itself or by other acceptable ways to prove their

identity. Law (1999:438).



section 6 of the Driver is obliged to ensure that the administrative

reference code, replacement documents and simplified

accompanying document accompanies the shipment in accordance with Chapter 1.

section 6. At a transport control, the driver shall provide

Customs service available administrative reference codes,

replacement documents and the simplified accompanying document.



If excise goods during a migration store

in a room for on-, off-, or reloading, is the owner of the

the premises or, if the premises are granted to someone else, the

holding the right to use the premises required to ensure that

the documents referred to in the first subparagraph shall accompany the goods

and to those in the transport control is provided

The Customs and Excise Department. Law (2012:679).



section 7 of the Driver or owner of the goods to be monitored, at

transport control



1. give the Customs and Excise Department an opportunity to examine the goods and

means of transport and without charge provide samples, and



2. ensure the transport needed for control and

responsible for the upppackning and återinpackning of the goods.



At the transport control under section, third paragraph, the

owns premises or, if the premises are granted to someone else,

the holder of access rights to the facility ensure that

The customs service have access to the premises, as well as responding to the in

first paragraph specified obligations are met with respect to

goods referred to in paragraph 6, second subparagraph.



Obligation under the first paragraph 1 applies only to the

extent that the individual has available to it to

be investigated.



The that overrides his obligation under the first or second

subparagraph shall reimburse the State for its costs due to

this. Liability shall be remitted in whole or in part

If it seems unfair to take out compensation.

Law (2012:679).



section 8 A transport control may not last longer than six hours

or, in the case referred to in paragraph 1 (a), longer than four hours. If the

who have obligations under section 6 or 7 does not fulfill them, may

Check last longer, up to a maximum of twelve hours

or, in the case referred to in paragraph 1 (a), not more than eight hours.

Law (2012:679).



Disposal



§ 9 About a products subject to excise duty are found at

transport control and there is reason to suppose the transport

not in accordance with Chapter 1. section 6, goods, documents,

boxes, containers, containers or tanks that are carried at

transport is taken care of



1. for verification of whether the excise duty shall be paid in Sweden and

for the determination of who is a taxable person;



2. for the control of whether they in Chapter 1. section 6 of the stated requirements for

the movement is met, and



3. in cases where tax liability in Sweden, in

until the tax is paid.



Property other than excise goods which are likely to

transported in violation of Chapter 1. 6 § and documents may be


hand under the first subparagraph only if



1. There is a need for such control as referred to in the first subparagraph,

or



2. in the case of property, there is reason to believe that

property hides the excise goods.



Has a decision been taken into care for 2 and 3 of

applicable parts.



A decision on the disposal shall be enforced immediately.

Law (2002:883).



9 a of the excise goods may be disposed of, even after the

been subject to seizure under the Act (2000:1225) of punishment for

smuggling or 27 Cape. the code of judicial procedure, if the goods have

found in the transport control and there are still

basis for disposal in accordance with paragraph 9. In doing so,

concerning paragraph 9, third and fourth subparagraphs. Law (2002:883).



section 10 when goods are disposed of, even packaging and more

storage materials are taken care of.



section 11 of the driver or owner to be taken care of

shall be at the disposal



1. no charge provide samples, and



2. responsible for the transport of the goods as provided in care

with the Customs Authority's instructions.



The obligation referred to in the first subparagraph 2 only applies to transport

that takes place in direct connection to the disposal of a

products subject to excise duty.



The one who overrides his obligation under the first subparagraph shall

replace the State for its costs because of this.

Liability shall be remitted in whole or in part if

is unfair to take out compensation. Law (1999:438).



12 § property that is taken care of must be kept by the

Customs Service or the entrusted the work to

manage storage.



The customs service is responsible for the care of property is cared for

well and is under careful supervision. Law (1999:438).



section 13/expires U: 2016-05-01/

If liability exists for care

products subject to excise duty under the Act (1994:1563) if

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

(1994:1776) on tax on energy, the Customs and Excise Department decide if

the tax on the goods if



1. tax liability has expired, and



2. goods which have been transported in violation of Chapter 1. section 6.



Tax under the first subparagraph shall be applied, in accordance with the tax rates

as stated in the Act on tobacco tax, the law on alcohol tax or

the Act on tax on energy.



Decision referred to in the first subparagraph shall not be taken of the goods in

the case is the subject of a decision concerning payment of taxes in accordance with the

tax Procedure Act (2011:1244) taken before the goods

were recovered.



The first subparagraph shall not apply in the cases referred to in Chapter 3.

section 4 of the Customs Act (2000:1281). Law (2011:1255).



section 13/comes into force in: 2016-05-01/

If liability exists for the care of products subject to excise duty under the Act (1994:1563) on tobacco tax, the Act (1994:1564) if the alcohol tax Act (1994:1776) on tax on energy, the customs service to decide on the tax on the goods if



1. tax liability has expired, and



2. goods which have been transported in violation of Chapter 1. section 6.



Tax under the first subparagraph shall be applied, in accordance with the rates set out in the Act on tobacco tax, the alcohol tax act or the Act on tax on energy.



Decision referred to in the first subparagraph may not be made if the goods concerned are covered by a decision to tax under the tax Procedure Act (2011:1244) taken before the goods were recovered.



The first subparagraph shall not apply in the cases referred to in Chapter 3.

Article 1 of the customs law (2016:253). Law (2016:270).



13 a of the tax on the goods to be remitted if the Customs and Excise Department has

decided on the tax on



1. such taxed alcohol be referred to in 7 a of the law

(1994:1564) if the alcohol tax and most likely to do

claims on goods if the disposition to be set aside under

section 15 does not have the right under Chapter 4. 4 section or Chapter 6. 1 §

alcohol Act (2010:1622) to bring in the goods,



2. such taxed tobacco product referred to in paragraph 8(a) of the Act

(1994:1563) if the tobacco tax and the likely claim

on the goods if the disposition to be set aside under section 15 is

under 18 years of age, or



3. such taxed tobacco product referred to in paragraph 8 (a) the law on

tobacco tax and it is likely that the product is intended to

offered for sale in Sweden and such a sale

obviously would be contrary to section 11 of the tobacco Act (1993:581) or

section 4 of the Act on the tobacco tax. Team (2013:1076).



section 14 of The disposal of property other than

excisable goods or documents shall be terminated if



1. There are no longer grounds for disposal, or



2. a decision on seizure pursuant to Chapter 27. the code of judicial procedure or

Act (2000:1225) of punishment for smuggling prompted

property or plot.



It claims to property that has been taken care of

they are responsible for ensuring that the property is retrieved. Act (2000:1233).



section 15 A disposal of the products subject to excise duty shall

be terminated if



1. There are no longer grounds for disposal,



2. a decision on seizure pursuant to Chapter 27. the code of judicial procedure or

Act (2000:1225) of punishment for smuggling prompted the goods,

or



3. it is unfair to let care persist.



Care shall also be revoked if the Customs and Excise Department does not in

three months from the date on which the decision was taken about the care

has taken a decision pursuant to section 13, if the tax.



On disposal of a product has been revoked pursuant to the first

subparagraph 1 or 3 or the second paragraph, which makes

claims on software to the download. Law (2002:883).



section 16 If the care of an alcoholic be repealed but the

claiming the goods do not have the right under Chapter 4. 4 § or

Chapter 6. section 1 of the alcohol Act (2010:1622) to bring in the goods,

deciding that the product is not to be disclosed to him.



On disposal of a tobacco product is suspended but it makes

claims on the article are under 18 years of age, the decision is taken to

the product is not to be disclosed to him. Team (2013:1076).



16 a section About the disposal of a tobacco product is suspended but it

is likely that the goods are intended to be offered to

sales in Sweden and such a sale evident

would be contrary to section 11 of the tobacco Act (1993:581) or section 4 of the Act

(1994:1563) on tobacco tax, the decision is taken that the product

not to be left out. Team (2013:1076).



Forfeiture



section 17 of The products subject to excise duty shall be forfeited if,



1. a decision on the tax in accordance with paragraph 13 of the judgment and

the tax has not been paid within one month from the date of

the decision became final, or



2. a decision under section 16 or 16 that the product must not be

disclosure has become final.



A confiscation order pursuant to the first subparagraph 1 shall not

be made whether it is unfair. Team (2013:1076).



section 18 of the property that has been taken care of must be forfeited if,



1. the owner or any other rightholders has not made

claims on it, or



2. a person who has claimed on the property have not downloaded

the property.



A confiscation order pursuant to the first subparagraph shall not be taken

until three months has elapsed from the date in the case 1 then

the disposal was repealed and 2 when the claim

was manufactured.



19 § If taken care property explained forfeited,

forfeiture also include packaging and more

storage materials.



section 20 of the obligation to pay the tax imposed pursuant to paragraph 13 of the

composed even after the goods are forfeited if the tax is not

remitted under section 13. Team (2013:1076).



paragraph 21 of the Special right to property declared forfeit consists

If not even the special law be declared forfeit. Such

the right acquired by garnishment or payment assurance will cease

However, unless by special reason may be appointed to

the right shall be continued. The confiscation order shall note on

permanent special right be done.



section 22 When a decision on confiscation of property legally

force, the property sold by the Agency of the Customs authority, or in the

the order generally applies to sales of forfeited

movable property. Property may instead be destroyed if



1. it can't be sold,



2. it can be expected to come to criminal use, or



3. it is otherwise unfit for sale.



As specified in the first subparagraph only applies if nothing else is

prescribed in law or regulation.



In case of sale, the customs service to make a reservation for such a known

law applicable under section 21. Law (2002:883).



section 23 Has a confiscation made pursuant to section 17, first subparagraph

1, the proceeds of sale under section 22 shall be used to

to pay the excise duty of the goods. If then there is a

surplus shall be issued to the person be forfeited if

He is known. Otherwise, the excess flow to the State.



In cases other than those referred to in the first subparagraph shall

sales revenue is given out to the person whose property forfeited if

He is known. Otherwise, the excess flow to the State.

Law (2002:883).



24 repealed by law (2002:883).



25 repealed by law (2002:883).



section 26 is repealed by Act (2002:883).



section 27 is repealed by Act (2002:883).



Chapter 3. Control of postal items



Article 1 of the Customs may examine postal items, such as packages and

letter, to check whether they contain alcohol or

tobacco products.



Such shipments may be opened if there is reason to believe

They include such items as mentioned in the first subparagraph and

If they are in the customs service or the Exchange Post Office.



If a shipment contains a confidential message to

This immediately closed and forwarded to

the receiver.



Has opened a shipment, the consignee and, if it is

possible, the consignor shall be informed as soon as possible.



If the recipient of an alcohol to be found in a

postal item has no right to bring in the goods according to the


the provisions of Chapter 4. 4 section or Chapter 6. section 1 of the alcohol Act

(2010:1622) should the goods be taken care of. The same applies if the

the shipment contains a tobacco product and the receiver is in

18 years of age. The sender shall be given the opportunity to återutföra software on

conditions under which the Customs and Excise Department. Law (2010:1629).



paragraph 2 of the decision to open the letter and other such items.

can be assumed to contain confidential messages may be made only by

an official appointed to the task by the head of

The Customs and Excise Department. Act (2004:209).



paragraph 3 of the Protocol shall be kept of the survey carried out in

When a postal item is opened pursuant to paragraph 1. By

the minutes shall clearly state the purpose of the investigation and what

who have come forward at this.



section 4 If an alcohol or tobacco product is encountered in a

postal item and it should assume that the shipment

of the software not in accordance with Chapter 1. section 6, the goods are taken

hand



1. for verification of whether the excise duty shall be paid in Sweden and

for the determination of who is a taxable person, or



2. for the control of whether they in Chapter 1. section 6 of the stated requirements for

the movement is met, and



3. in cases where tax liability in Sweden, in

until the tax is paid.



A decision on the disposal shall be enforced immediately.



When it comes to handling of goods applied in care

the provisions of Chapter 2. section 12. Law (2002:883).



4 a of alcohol and tobacco products may be taken care of, even after the

been subject to seizure under the Act (2000:1225) of punishment for

smuggling or 27 Cape. the code of judicial procedure, if the goods have

found during an inspection under section and there are still

basis for disposal in accordance with paragraph 4(1). In doing so,

concerning paragraph 4(2). Law (2002:883).



§ 5 If the tax liability has arisen under the Act (1994:1564) if

alcohol tax Act (1994:1563) of the tobacco tax for a

According to section 4 of the taken care of alcohol or tobacco product,

The Customs and Excise Department to decide if the tax on the goods. Tax to be levied

According to the rates specified in the laws.



Decision referred to in the first subparagraph shall not be taken of the goods in

the case is the subject of a decision concerning payment of taxes in accordance with the

tax Procedure Act (2011:1244) taken before the goods

were recovered.



The taxpayer is not known, or has he not paid

the tax despite the request of the recipient thereof, shall be given an opportunity to

redeem an item seized under section 4 by paying

an amount equivalent to the tax. Law (2011:1255).



5 a of the lack of sufficient information to determine

the tax in accordance with paragraph 5 of the first paragraph, this is taken out of



SEK 200/litres of spirits,



52 dollars/litre of fortified wines,



26 dollars/litre for wine,



$10/liter of strong beer,



106 cents/piece for cigarettes,



68 cents/piece for cigarillos and



cigars and



752 dollars/kg of smoking tobacco.



In this provision, the



spirit drink: alcoholic beverages of an alcoholic strength exceeding 22

by volume,



fortified wines: alcoholic beverages with an alcohol content exceeding 15

but not exceeding 22% vol,



wine: wine other than liqueur wine and other alcoholic beverage with a

alcoholic strength by volume exceeding 3.5 but not 15% vol, and

that is not a strong beer,



strong beer: beer with an alcohol content exceeding 3.5

by volume and



cigarillo: cigars of a maximum weight of 3 grams each.

Law (2014:1498).



section 6 of A disposal of an alcohol or tobacco product shall

be repealed, if



1. There are no longer grounds for disposal,



2. the goods claimed under paragraph 5 of the third subparagraph,



3. a decision on seizure pursuant to Chapter 27. the code of judicial procedure or

Act (2000:1225) of punishment for smuggling prompted the goods,



4. goods re-exported in accordance with paragraph 1, or



5. it is unfair to let care persist.



Disposal in accordance with paragraph 4 shall also be revoked if the customs service

within three months from the date on which the decision was made

the disposal has taken no decision pursuant to paragraph 5 of the tax.



On disposal of a product has been revoked pursuant to the first

paragraph 1, 2 or 5 or second subparagraph, the goods

be transmitted to the recipient. Act (2005:460).



section 7 taken care of alcohol or tobacco product may be forfeited, if



1. a decision on the tax in accordance with paragraph 5 has become final and

the tax has not been paid within two months from the date of

the decision became final, or



2. the other reason is still a basis for a

the disposal.



An article may not be forfeited on the basis of the first subparagraph 2 until

three months after the date on which the decision to dispose of the goods

was taken.



A confiscation order may not be made if it is unfair.



§ 8 liability to pay taxes levied on the basis of paragraph 5 of the

composed even after the goods forfeited.



§ 9 When a confiscation order under section 7 final

the goods shall be destroyed by customs.

Law (1999:438).



Chapter 4. Common provisions on the monitoring of road transport

and control of postal items



Transportation add-on



§ 1 a special fee (transportation) shall be subject to a

dispatching warehousekeeper or the registered consignor on



1. administrative reference code or documents not

included with the shipment to the extent arising out of Chapter 1.

section 6, or



2. Security is not secured for the transport to the extent

arising from Chapter 1. section 6.



Transportation allowance shall be subject to a



1. taxable if the duty or obligation to

provide security conferred by section 17 of the Act (1994:1563) if

tobacco tax, section 16 of the Act (1994:1564) if the alcohol tax, or

Chapter 4. section 11 of the Act (1994:1776) on tax on energy is not

been complied with, or



2. sellers in distance selling under 16 or 16 (b) §

law on tobacco tax, 15 or 15 b of the law on alcohol tax

or Chapter 4. 9 or 9 b of the Act on tax on energy is not

set security in the prescribed manner.



Transportation allowance shall be subject to a driver who does not have

prescribed simplified accompanying document for the movement of

excise goods taxed in another EU country.



Transport supplements shall be charged to the owner or, if such a

local is granted to another person, the holder of the

tenancies of premises where excisable goods

be stored for on-, off-, or transhipments during an ongoing

migration, if the prescribed simplified accompanying document for the

movement of excise goods taxed at a

other EU countries are not provided at the transport control.



Transportation extension is twenty percent of excise duties

relating to or expected to be worth on the goods for which

the provisions of the first, second, third, or fourth subparagraph

not been complied with. Law (2012:679).



2 § a transport supplement that taken pursuant to paragraph 1 of the first

paragraph 1, the third or fourth subparagraph shall be eliminated, if the

that decision is coming in with the required documents within a

month from the date of the decision.



A transport supplement levied by virtue of article 1, second paragraph

should be removed if, in a case or proceedings relating to tax under

This law, tax procedure law (2011:1244), law

(1994:1563) on tobacco tax, the Act (1994:1564) if the alcohol tax

or the Act (1994:1776) on tax on energy concludes that the

imposed on the extension is not taxable. Law (2012:679).



section 3 of The imposed transport supplements shall be exempted from the extension

If it is clearly unreasonable to take it out. team (2008:1321).



paragraph 4 of the rules on the removal of and exemption from

transporttilllägg shall be taken into account even if it has not

made any claim for this.



Payment of tax etc.



5 § in cases and matters of tax or transportation allowances referred to in

This law, the provisions in the tax procedure law

(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. payment assurance in chapter 46, chapter 68. section 1, chapter 69. 13-18 § §

and 71. § 1.



When the customs service applies the provisions of the first subparagraph shall

as stated in the tax procedure act if the tax agency instead

apply to the customs service. Law (2011:1255).



5 a of 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 a decision

tax or transport supplement that payment protection

apply. Law (2011:1255).



section 6 of the income tax and transport extensions that ordered pursuant to this

law shall be paid to the Customs and Excise Department within the time that the work

determines.



If the tax or shipping add-on is not paid in due time,

the provisions concerning the cost rate in Chapter 65. 13 and 15 sections

tax Procedure Act (2011:1244).



In paragraph 9 (a), there are special provisions on

payment of transportation add-on tax.

Law (2011:1255).



section 7 a taxpayer can by the Customs and Excise Department have deferred to

pay the tax or shipping the extension



1. a decision on the tax or shipping add-on appeal,



2. the Attorney General of the tax agency sought

preliminary rulings pursuant to lagen (1998:189) on advance

tax issues, or



3. in other cases it can be assumed that the tax or

transportation add-on will be reduced.



If deferment is granted, the provisions concerning the cost rate in

65. paragraph 4, first subparagraph, and paragraph 7 of the tax procedure law

(2011:1244). Law (2011:1255).



section 8 If tax or shipping Add-ons that ordered pursuant

This Act shall be refunded, interest is calculated after the

rate indicated in Chapter 65. the third subparagraph of paragraph 4 of

tax Procedure Act (2011:1244). Interest is calculated from the day


then the tax amount, or shipping the extension has been paid to the

the date on which it is repaid. Law (2011:1255).



section 8 (a) in respect of tax and transport addition applies

the provisions on liability for the representative of the legal person in the

59. 13, 14, 16, 17, 21, 26 and 27 §§, enforcement of

68. section 1 as well as the recovery of 70 Cape. tax procedure law

(2011:1244). Law (2011:1255).



8 b of the Customs Service decides if the liability of the partnership

According to Chapter 2. section 20 of the Act (1980:1102) about partnerships and simple

companies as regards tax and transport allowances referred to in this law.



If the decision referred to in the first subparagraph has been made to what is being said

If the taxpayer and the person who is liable to pay

transport supplements apply responsible partner and what is said about

tax and transport extensions apply to amounts that a partner is

liable for. Law (2002:426).



Decision, etc.



§ 9 Decision on confiscation taken by General administrative courts

on the application of the Customs and Excise Department.



An application referred to in the first paragraph shall be examined by the

administrative law in whose area of jurisdiction the disposal of

the property was executed. Law (2009:829).



9 a of the tax agency decides on transport supplements relating to the

that is taxable for fuel as a result of the provision in

Chapter 4. paragraph 1 (a) of the Act (1994:1776) on tax on

energy.



If the tax agency decides on transport allowances, terms

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



1. payment and refund of the fee in 61 to 65 chapters,



2. review and appeal of decisions on tax in 66

and chapter 67,



3. enforcement of chapter 68. paragraph 1, and



4. recovery of 70 Cape.



For the purposes of the second paragraph 2 referred to by tax year

the calendar year in which the circumstance which constitutes the basis for taking

out transport additions occurred. Law (2011:1255).



section 10 other decisions according to 1-4. be taken by the Customs and Excise Department.

Team (2013:1077).



section 11 When a decision on the transport control and management

has been carried out, a certificate of execution shall be issued.

At the transport control, however, a certificate is issued only if

the products subject to excise duty are encountered, or any interested person

otherwise requests it.



Evidence of enforcement should be left to the

concerned by the measure and include information on



1. the decision was carried out,



2. in the case of transport control, which present

during the inspection, when monitoring commenced and finished, what

searched and other things of importance which occurred in

control, and



3. What is seized as well as other things of importance as

occurred at the disposal.



section 12 of the police authority is obliged to participate in the

control activities under 2 and 3. What is said in Chapter 2.

1-8 of the terms of such participation also Police and

police officer. Law (2014:1510).



Disclosure of data



section 13 information which a government authority has available and needed

for excise control according to this law on Customs

request submitted to the work.



Obligation under the first paragraph, there is not, however,

in the case of information for which confidentiality due

15. 1 or 2 or 16. section 1 of the public access to information and

secrecy (2009:400) or a provision to the

reference is made in any of the said paragraphs.



If privacy concerns for the task under any other

provision of public access to information and confidentiality and a

disclosure would result in meritorious but for any individual

or public interest, the obligation to be

If the Government at the request of the customs authority decides that the task

should be disclosed. Law (2009:470).



Appeal



paragraph 14 of the decision pursuant to Chapter 2. 1-6 sections and section 12 shall not

subject to appeal. Other decisions according to 1-4. may be appealed to the

General administrative courts.



An action against the decision pursuant to Chapter 3. paragraph 5 of the first paragraph may be brought

even by the consignee of the goods.



The Revenue Commissioners may appeal the decision in accordance with this act as

taken by the Customs and Excise Department. Team (2013:1077).



section 15 of the Swedish tax agency receives from the Customs and Excise Department take over

the task of the General administrative courts bring the General

the action in a particular case or group of cases.

Lag (2003:722).



section 16 of the tax agency for public action in the Highest

Administrative Court. Law (2010:1487).



The proceedings in court



section 17 Targets on the disposal and confiscation shall be dealt with

promptly.



section 18 in case of confiscation of property shall, if the owner of

the property is not known or has no known residence, the

last held the goods are considered to be the counterpart for the handling of

the Court instead of the owner of the property.



The owner of the property may take over an action brought by the deemed

be counterparty under the first subparagraph.



§ 19 in case of confiscation of property, administrative law,

If the owner is unknown or has no known domicile, issue a

injunction in Post och Inrikes Tidningar and other appropriate

newspapers that the owner shall make themselves known within two months

After the submission, at the penalty that the issue can be settled otherwise.

The submission should include information on the property and if the

conditions under which it seized and other

circumstances that may be relevant to identify

the property.



An injunction referred to in the first subparagraph shall also

issued, if there is reason to believe that any holding

particular the right to property but he is unknown or has no

known resident. Law (2009:829).



20 § in dealing with issues on the disposal, confiscation

as well as transport extension in administrative law or Chamber right shall

hearing be held, if individual party requests oral

negotiation need not be kept if it is obvious

unnecessary. An individual Party shall be informed of the right to

hearing. Law (2009:829).



Chapter 5. Penalty



§ 1 The who willfully in violation of Chapter 1. 6 §



1. move excisable goods in Sweden,



2. Insert the excisable products to Sweden from a

area belonging to the European Union the excise area, or



3. for products subject to excise duty from Sweden



and thus gives rise to the danger that a Government

control activities with respect to goods movement

severely hampered is convicted, unless the Act is punishable by

penalties in the Act (2000:1225) about the penalties for smuggling, unlawful

the movement of excise goods to imprisonment of up to

two years or, if the crime is gross, imprisonment for at least six

months and a maximum of four years. If the crime is considered to be call

shall be liable to a fine.



The customs service volunteer goods moved

in violation of Chapter 1. section 6 of the control according to Chapter 2 or 3. should

not be liable under the first subparagraph. Law (2011:290).



1 a of the one who intentionally wrapping, transporting, storing,

hides processes, acquires or transfers

excise goods which have been the subject of offences referred to

in 2-4 of the skattebrottslagen (1971:69) is convicted, the offence relating to tax

under the Act (1994:1563) on tobacco tax, the Act (1994:1564) if

alcohol tax Act (1994:1776) on tax on energy,

unauthorised dealings in excise goods to fines

or imprisonment not exceeding two years. However, this does not apply if the liability

may be imposed pursuant to section 1 of the Act (2000:1225) of punishment for

smuggling.



If the perpetrator did not realize but has reasonable grounds to believe

that the excise goods have been subject to crime,

shall be liable to a fine.



If the offence is minor, it shall not give rise to liability under

the first or second paragraph. Act (2005:460).



1 b of the crimes referred to in paragraph 1 (a) is deemed to be

coarse, is convicted of aggravated unlawful dealings in excise

goods to prison six months to four years.



In assessing whether the offence is aggravated, the particular

be taken into account if the deed entered into as part of a crime

been pursued systematically or on a larger scale, if the Act

intended position with the goods that were the subject of crime

whereby the tax or fee to the very significant amounts have

withheld the public or incorrectly reimbursed or

credited someone. Act (2005:460).



1 c section For preparation to the unlawful movement of

excise goods which are considered to be felony and

for the attempt, preparation and conspiracy to commit aggravated unlawful

position of excise goods shall be liable to a responsible

According to Chapter 23. the Penal Code. Law (2011:515).



section 2 of The who willfully or negligently violates

obligation to stay on request according to Chapter 2. section 4, sentenced

to monetary fines. Law (2002:883).



section 3 of The who willfully violates the obligation to legitimize

itself or by other acceptable ways to prove their identity under

Chapter 2. section 5, shall be liable to a monetary fine. Liability shall not, however,

be asked if the identity immediately been able to

be determined. Law (2002:883).



section 4 of The who willfully violate the obligation under Chapter 2.

paragraph 6, second sentence, to provide the administrative

the reference code or other documents, shall be liable to a monetary fine.

Law (2009:1507).



5 § in addition to what follows from paragraph 1 of the second and third subparagraphs

Act (2000:1225) of punishment for trafficking offences shall be

According to §§ 1-1 (c) the following provisions of that law are applied:



the provisions on confiscation in the 16-18 sections,



the provisions on pre-trial investigation and coercive measures in paragraphs 19 to 26,

paragraph 27 of the first and third paragraphs, in the case of a physical examination,

and in paragraphs 29 and 30, and



the provisions relating to proceedings in sections 32 and 33. Act (2005:460).



section 6 of the Clandestine movement of excise goods may


prosecuted by public prosecutors only if the prosecution is necessary from public

point of view.



What is said in the first paragraph also applies to an action for forfeiture

According to section 5. Law (2002:883).



Chapter 6. Control of the warehousekeeper within the duty suspension arrangement



Excise visit



section 1 of the Swedish tax agency may decide if the excise duty visit to

Verify that the approved warehousekeeper according to section 10 of

the Act (1994:1563) on tobacco tax, section 9 of the Act (1994:1564) if

alcohol tax or Chapter 4. section 3 of the Act (1994:1776) on tax on

energy



1. have put safety in accordance with section 11 of the law on the third subparagraph of

tobacco tax, the third paragraph of article 10 of the law on alcohol tax or

Chapter 4. the third subparagraph of paragraph 4 of the Act on tax on energy,



2. handles received goods moving under

the duty suspension arrangement under 10 b of the Act on tobacco tax, 9 (b) §

the law on alcohol tax or Chapter 4. 3 b of the Act on tax on

energy,



3. dispatch goods under duty suspension arrangement as

specified in the electronic administrative document, or

replacement documents, and



4. for each tax warehouse operating post business events and

movements related to taxable supplies (stock)

under 10 a of the Act on tobacco tax, 9 a of the law on

alcohol tax or Chapter 4. 3 a of the Act on tax on energy.

Team (2013:1077).



section 2 of the excise tax warehouse visits may be carried out in. If a

warehouse stock records of employment can be assumed to be stored in a different

commercial premises than storage holder's tax warehouse,

excise duty visit be conducted there. Team (2013:1077).



Excise visit of tax warehouses



section 3 of the Revenue Commissioners may, if the excise visit of tax warehouses



1. review and sample the goods in

the tax warehouse and inventory, warehouse,



2. check that there are stock records, as referred to in paragraph 4 and

review its contents, and



3. examine the boxes, bins, containers and other similar

premises where excisable products are likely to be kept.



If the tax agency at the time of the visit encounters stock accounts for

any other storage holder's tax warehouse, also get this

are reviewed. Law (2014:1509).



section 4 of the warehouse-keeper shall promptly



1. leave the tax agency access to the tax warehouse,



2. give the tax agency to review and sample

goods and inventory, inventory, and



3. on request, supply the stock records.

Team (2013:1077).



paragraph 5 of the warehouse-keeper shall, on request, give the tax agency the opportunity

to use technical means to review

inventory posting, if the accounts can be perceived only with

such facilities.



The first subparagraph shall not apply, if



1. storage holder provides a copy of the

the stock records, and



2. the stock records can easily be examined by technical

means that the tax agency has access to.



In the case referred to in the second subparagraph, the warehouse-keeper give

The tax agency the opportunity to verify that the copy is correct

agree with the inclusion of the warehouse-keeper.



At the review referred to in the first subparagraph or control according to

third paragraph, only the technical means and search terms

use as needed to meet the purpose of the control.

The review may not be enforced via telecommunications networks.

Team (2013:1077).



Excise duty visit in other premises where the

stock records are likely to be stored



section 6 of the excise tax office during visits to any other

commercial premises than storage holder's tax warehouse where his

stock records are likely to keep only check that the

There are stock records, as referred to in paragraph 4 and review its

content. Law (2014:1509).



section 7 of the warehouse-keeper shall promptly submit the tax agency access

to verksamhetslokalen and provide the tax office the opportunity to

review the accounts.



What is said in paragraph 5 shall also apply when reviewing

stock records, as referred to in paragraph 6. Team (2013:1077).



Common provisions



section 8 of the Swedish tax authority may submit to anyone who does not comply with its

obligations under section 4, 5 or 7 to fulfill them.

The order may be subject to a penalty.



An injunction may not be combined with penalties, if



1. There is reason to assume that it is to be submitted to the

has committed an act which is a criminal offence, or may lead to

tax penalties, and



2. the order relating to the investigation of a matter connected

with the alleged offence.



If it is to be submitted to a legal person, other

the paragraph also representative of the legal person.



Questions about the imposition of a penalty are heard by the administrative law

who is competent to hear an appeal of the

the injunction applies when the application for the award is made.

Team (2013:1077).



§ 9 a decision to excise visit shall contain



1. indication of the warehousekeeper to control



2. indication of where excise visit should be made, and



3. the ability to exclude documents from

control. Team (2013:1077).



10 § whoever, according to a decision on excise duty visit to

checked shall be informed of the decision before the visit

are enforced. The notification may be made in connection with the visit, if

control would lose its importance if it is to be

checked were informed in advance. Team (2013:1077).



section 11 excise visit shall be carried out in such a way that

the operation is not prevented.



Excise duty visit may not be carried out in homes.

Team (2013:1077).



section 12 the provisions of chapter 47. paragraphs 2 and 3, section 4, second subparagraph

and 5-7 of the tax Procedure Act (2011:1244) shall apply in

applicable parts when checking under this chapter.



Exemption decision of action from control is taken by the

administrative law that has jurisdiction to hear an appeal of the

the person requesting exception when the request is made. Team (2013:1077).



paragraph 13 of the decision pursuant to this chapter shall be taken by the tax agency.



Decision on excise duty visit and order without penalty,

not subject to appeal. Other decisions under this chapter shall

be appealed to the administrative court. Team (2013:1077).



Transitional provisions



1998:506



This law shall enter into force on 1 July 1998 when Act (1996:598) if

control of professional road transport of

mineral oil products, alcohol and tobacco. The

repealed the law, however, still in terms of conditions

relating to the period prior to the entry into force. It is said in

it repealed the law on tax administration in Kopparberg County shall

next to the end of 1998 apply to tax authorities in Dalarnas

County and time then the tax authorities in Gävle



2002:426



This law shall enter into force on 1 January 2003. Older regulations

is still valid for conditions pertaining to time

before the entry into force.



2003:812



This law shall enter into force on 1 January 2004. Older regulations

is still valid for conditions pertaining to time

before the entry into force.



2006:1510



This law shall enter into force on 1 January 2007. Older provisions

is still valid for conditions pertaining to time

before the entry into force.



2008:1321



This law shall enter into force on 1 January 2009. Older provisions

is still valid for conditions pertaining to time

before the entry into force.



2009:1507



This law shall enter into force on 1 april 2010. Older provisions

is still valid for conditions pertaining to time

before the entry into force.



2011:1255



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



2. Older provisions still apply for conditions

relating to the period prior to the entry into force.



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

agents, counsel or investigation in Chapter 4. § 5 shall apply on

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

4. the provisions on interest in Chapter 4. section 6, second paragraph, section 7

the second paragraph and section 8 apply to interest relating to

time from 1 January 2013. For interest related

the time before that, the provisions on interest in 19 Cape.

Russian tax authority Registration Act (1997:483).



2011:1292



This law shall enter into force on 1 January 2012. Older

rules still apply for related conditions

up to the time before the entry into force.



2012:679



This law shall enter into force on 1 January 2013. Older

rules still apply to such transport controls

that has been decided before the entry into force.



2013:959



This law shall enter into force on January 1, 2014. Older

rules still apply for related conditions

up to the time before the entry into force.



2013:1076



This law shall enter into force on January 1, 2014, and applied to the

goods which have been introduced in Sweden from 1 January

2014.



2013:1077



This law shall enter into force on 1 april 2014. Older provisions

is still valid for conditions pertaining to time

before the entry into force.



2014:1498



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



2. Older provisions still apply for conditions

relating to the period prior to the entry into force.



2016:270



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



2. Older provisions still apply to conditions relating to the period prior to the entry into force.