SFS 2021:1170 Lag om ändring i tullagen (2016:253)

<div><style type="text/css"> <!-- p {margin: 0; padding: 0;} .ft10{font-size:17px;font-family:BCDEEE+TimesNewRomanPSMT;color:#000000;} .ft11{font-size:19px;font-family:BCDFEE+TimesNewRomanPS;color:#ffffff;-moz-transform: matrix( 0, -1, 1, 0, 0, 0);-webkit-transform: matrix( 0, -1, 1, 0, 0, 0);-o-transform: matrix( 0, -1, 1, 0, 0, 0);-ms-transform: matrix( 0, -1, 1, 0, 0, 0);-moz-transform-origin: left 75%;-webkit-transform-origin: left 75%;-o-transform-origin: left 75%;-ms-transform-origin: left 75%;} .ft12{font-size:14px;font-family:BCDEEE+TimesNewRomanPSMT;color:#ffffff;-moz-transform: matrix( 0, -1, 1, 0, 0, 0);-webkit-transform: matrix( 0, -1, 1, 0, 0, 0);-o-transform: matrix( 0, -1, 1, 0, 0, 0);-ms-transform: matrix( 0, -1, 1, 0, 0, 0);-moz-transform-origin: left 75%;-webkit-transform-origin: left 75%;-o-transform-origin: left 75%;-ms-transform-origin: left 75%;} .ft13{font-size:28px;font-family:BCDFEE+TimesNewRomanPS;color:#000000;} 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class="ft14"><b>om �ndring i tullagen (2016:253) </b></p> <p style="position:absolute;top:284px;left:98px;white-space:nowrap" class="ft10">Utf�rdad den 2 december 2021 </p> <p style="position:absolute;top:325px;left:98px;white-space:nowrap" class="ft115">Enligt riksdagens beslut1 f�reskrivs att 2 kap. 1 � tullagen (2016:253) ska ha <br/>f�ljande lydelse. </p> <p style="position:absolute;top:406px;left:98px;white-space:nowrap" class="ft115"><b>2 kap. <br/>1 �</b>2 Best�mmelser om skyldighet att betala annan skatt �n tull vid import <br/>eller inf�rsel till det svenska tullomr�det finns i </p> <p style="position:absolute;top:477px;left:115px;white-space:nowrap" class="ft115"> merv�rdesskattelagen (1994:200),<br/> lagen (1994:1563) om tobaksskatt,<br/> lagen (1994:1564) om alkoholskatt,<br/> lagen (1994:1776) om skatt p� energi,<br/> lagen (2016:1067) om skatt p� kemikalier i viss elektronik,<br/> lagen (2018:696) om skatt p� vissa nikotinhaltiga produkter, och<br/> lagen (2020:32) om skatt p� plastb�rkassar.<br/>Skatt som avses i f�rsta stycket ska fastst�llas och betalas enligt det</p> <p style="position:absolute;top:640px;left:98px;white-space:nowrap" class="ft115">f�rfarande som g�ller f�r tull, om inte n�got annat f�reskrivits. Om det i <br/>beskattningsunderlaget f�r s�dan skatt ska ing� tullv�rde, tull eller <br/>motsvarande avgift som fastst�llts i annan valuta, ska s�dant underlag <br/>omr�knas till svensk valuta efter den kurs som enligt tullagstiftningen g�llde <br/>den dag d� tullv�rdet fastst�lldes. </p> <p style="position:absolute;top:764px;left:115px;white-space:nowrap" class="ft115">1. Denna lag tr�der i kraft den 1 januari 2022.<br/>2. �ldre best�mmelser g�ller dock fortfarande f�r f�rh�llanden som</p> <p style="position:absolute;top:805px;left:98px;white-space:nowrap" class="ft10">h�nf�r sig till tiden f�re ikrafttr�dandet. </p> <p style="position:absolute;top:846px;left:98px;white-space:nowrap" class="ft10">P� regeringens v�gnar </p> <p style="position:absolute;top:887px;left:98px;white-space:nowrap" class="ft10">MIKAEL DAMBERG </p> <p style="position:absolute;top:887px;left:385px;white-space:nowrap" class="ft115">Roger Ghiselli <br/>(Finansdepartementet) </p> <p style="position:absolute;top:1125px;left:98px;white-space:nowrap" class="ft117">1 Prop. 2021/22:20, bet. 2021/22:FiU1, rskr. 2021/22:46. <br/>2 Senaste lydelse 2020:36. </p> <p style="position:absolute;top:224px;left:649px;white-space:nowrap" class="ft111"><b>SFS</b></p> <p style="position:absolute;top:221px;left:683px;white-space:nowrap" class="ft112"><b> 2021:1170 </b></p> <p style="position:absolute;top:247px;left:649px;white-space:nowrap" class="ft118">Publicerad <br/>den</p> <p style="position:absolute;top:263px;left:671px;white-space:nowrap" class="ft114"> 7 december 2021 </p> </div> </div> ;