SFS 2022:175 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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.ft117{font-size:13px;line-height:16px;font-family:BCDEEE+TimesNewRomanPSMT;color:#000000;} .ft118{font-size:14px;line-height:17px;font-family:BCDEEE+TimesNewRomanPSMT;color:#000000;} --> </style> <div id="page1-div" style="position:relative;width:892px;height:1262px;"> <img width="892" height="1262" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:1128px;left:794px;white-space:nowrap" class="ft10">1 </p> <p style="position:absolute;top:1345px;left:46px;white-space:nowrap" class="ft11"><b>1 2 3 4 5 6</b></p> <p style="position:absolute;top:1263px;left:46px;white-space:nowrap" class="ft11"><b> 7 8 9 0</b></p> <p style="position:absolute;top:1204px;left:46px;white-space:nowrap" class="ft11"><b> </b></p> <p style="position:absolute;top:1349px;left:66px;white-space:nowrap" class="ft12">1</p> <p style="position:absolute;top:1338px;left:66px;white-space:nowrap" class="ft12">2</p> <p style="position:absolute;top:1327px;left:66px;white-space:nowrap" class="ft12">3</p> <p style="position:absolute;top:1316px;left:66px;white-space:nowrap" class="ft12">4</p> <p style="position:absolute;top:1304px;left:66px;white-space:nowrap" class="ft12">5</p> <p style="position:absolute;top:1293px;left:66px;white-space:nowrap" class="ft12">6</p> <p style="position:absolute;top:1282px;left:66px;white-space:nowrap" class="ft12">7</p> <p style="position:absolute;top:1271px;left:66px;white-space:nowrap" class="ft12">8</p> <p style="position:absolute;top:1259px;left:66px;white-space:nowrap" class="ft12">9 </p> <p style="position:absolute;top:1248px;left:66px;white-space:nowrap" class="ft12">0 </p> <p style="position:absolute;top:155px;left:98px;white-space:nowrap" class="ft13"><b>Svensk f�rfattningssamling </b></p> <p style="position:absolute;top:223px;left:98px;white-space:nowrap" class="ft14"><b>Lag </b></p> <p style="position:absolute;top:246px;left:98px;white-space:nowrap" 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 3 mars 2022 </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 (1994:1776) 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,<br/> lagen (2020:32) om skatt p� plastb�rkassar,<br/> lagen (2022:155) om tobaksskatt, och<br/> lagen (2022:156) om alkoholskatt.<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="ft10">Denna lag tr�der i kraft den 13 februari 2023. </p> <p style="position:absolute;top:805px;left:98px;white-space:nowrap" class="ft10">P� regeringens v�gnar </p> <p style="position:absolute;top:846px;left:98px;white-space:nowrap" class="ft10">MIKAEL DAMBERG </p> <p style="position:absolute;top:867px;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. 2021/22:61, bet. 2021/22:SkU9, rskr. 2021/22:161. <br/>2 Senaste lydelse 2021:1170. </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> 2022:175 </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"> 11 mars 2022 </p> </div> </div> ;