SFS 2018:697 Lag om ändring i lagen (1994:1551) om frihet från skatt vid import, m.m.

<div><style type="text/css"> <!-- p {margin: 0; padding: 0;} .ft10{font-size:17px;font-family:MQENYV+TimesNewRomanPSMT;color:#000000;} .ft11{font-size:28px;font-family:JJQVIB+TimesNewRomanPS;color:#000000;} .ft12{font-size:21px;font-family:JJQVIB+TimesNewRomanPS;color:#000000;} .ft13{font-size:11px;font-family:MQENYV+TimesNewRomanPSMT;color:#000000;} .ft14{font-size:17px;font-family:HGRJGF+TimesNewRomanPS;color:#000000;} .ft15{font-size:17px;font-family:JJQVIB+TimesNewRomanPS;color:#000000;} .ft16{font-size:9px;font-family:MQENYV+TimesNewRomanPSMT;color:#000000;} .ft17{font-size:13px;font-family:MQENYV+TimesNewRomanPSMT;color:#000000;} .ft18{font-size:19px;font-family:JJQVIB+TimesNewRomanPS;color:#000000;} .ft19{font-size:19px;font-family:PDFPTE+TimesNewRomanPS;color:#000000;} .ft110{font-size:14px;font-family:MQENYV+TimesNewRomanPSMT;color:#000000;} .ft111{font-size:14px;font-family:KGQGBO+TimesNewRomanPSMT;color:#000000;} .ft112{font-size:21px;line-height:39px;font-family:JJQVIB+TimesNewRomanPS;color:#000000;} .ft113{font-size:17px;line-height:28px;font-family:JJQVIB+TimesNewRomanPS;color:#000000;} --> <!-- p {margin: 0; padding: 0;} .ft20{font-size:17px;font-family:MQENYV+TimesNewRomanPSMT;color:#000000;} .ft21{font-size:16px;font-family:JJQVIB+TimesNewRomanPS;color:#000000;} .ft22{font-size:16px;font-family:ZYDOUK+TimesNewRomanPS;color:#000000;} .ft23{font-size:17px;font-family:JJQVIB+TimesNewRomanPS;color:#000000;} .ft24{font-size:14px;font-family:MQENYV+TimesNewRomanPSMT;color:#000000;} .ft25{font-size:17px;line-height:28px;font-family:JJQVIB+TimesNewRomanPS;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:1126px;left:794px;white-space:nowrap" class="ft10">1 </p> <p style="position:absolute;top:151px;left:98px;white-space:nowrap" class="ft11"><b>Svensk f�rfattningssamling </b></p> <p style="position:absolute;top:219px;left:98px;white-space:nowrap" class="ft12"><b>Lag </b></p> <p style="position:absolute;top:242px;left:98px;white-space:nowrap" class="ft12"><b>om �ndring i lagen (1994:1551) om frihet fr�n skatt vid </b></p> <p style="position:absolute;top:265px;left:98px;white-space:nowrap" class="ft112"><b>import, m.m. <br/></b>Utf�rdad den 31 maj 2018 </p> <p style="position:absolute;top:345px;left:98px;white-space:nowrap" class="ft10">Enligt riksdagens beslut1 f�reskrivs i fr�ga om lagen (1994:1551) om frihet </p> <p style="position:absolute;top:365px;left:98px;white-space:nowrap" class="ft10">fr�n skatt vid import, m.m. </p> <p style="position:absolute;top:386px;left:115px;white-space:nowrap" class="ft14"><i>dels</i> att 3 kap. 4 � och 4 kap. 3 � ska ha f�ljande lydelse, </p> <p style="position:absolute;top:407px;left:115px;white-space:nowrap" class="ft14"><i>dels</i> att det ska inf�ras en ny paragraf, 3 kap. 10 �, av f�ljande lydelse. </p> <p style="position:absolute;top:467px;left:98px;white-space:nowrap" class="ft113"><b>3 kap. <br/>4 �</b>2 Frihet fr�n skatt ska under de f�ruts�ttningar som anges i 1 � samt </p> <p style="position:absolute;top:516px;left:98px;white-space:nowrap" class="ft10">med de begr�nsningar som framg�r av 7 och 8 �� medges en resande f�r </p> <p style="position:absolute;top:536px;left:98px;white-space:nowrap" class="ft10">import av </p> <p style="position:absolute;top:557px;left:115px;white-space:nowrap" class="ft10">1. 200 cigaretter eller 100 cigariller eller 50 cigarrer eller 250 gram</p> <p style="position:absolute;top:577px;left:98px;white-space:nowrap" class="ft10">r�ktobak eller en proportionell blandning av dessa tobaksvaror, </p> <p style="position:absolute;top:598px;left:115px;white-space:nowrap" class="ft10">2. en liter spritdryck eller tv� liter starkvin,</p> <p style="position:absolute;top:618px;left:115px;white-space:nowrap" class="ft10">3. fyra liter vin, och</p> <p style="position:absolute;top:638px;left:115px;white-space:nowrap" class="ft10">4. sexton liter stark�l.</p> <p style="position:absolute;top:659px;left:115px;white-space:nowrap" class="ft10">Best�mmelser om hinder f�r den som inte fyllt 20 �r att f�ra in</p> <p style="position:absolute;top:679px;left:98px;white-space:nowrap" class="ft10">spritdrycker, vin och stark�l i landet finns i 4 kap. 4 � alkohollagen </p> <p style="position:absolute;top:700px;left:98px;white-space:nowrap" class="ft10">(2010:1622). En best�mmelse om f�rbud f�r den som inte fyllt 18 �r att f�ra </p> <p style="position:absolute;top:720px;left:98px;white-space:nowrap" class="ft10">in tobaksvaror i landet finns i 13 � tobakslagen (1993:581). En best�mmelse </p> <p style="position:absolute;top:740px;left:98px;white-space:nowrap" class="ft10">om f�rbud f�r den som inte fyllt 18 �r att f�ra in elektroniska cigaretter och </p> <p style="position:absolute;top:761px;left:98px;white-space:nowrap" class="ft10">p�fyllningsbeh�llare i landet finns i 19 � lagen (2017:425) om elektroniska </p> <p style="position:absolute;top:781px;left:98px;white-space:nowrap" class="ft10">cigaretter och p�fyllningsbeh�llare. </p> <p style="position:absolute;top:802px;left:115px;white-space:nowrap" class="ft10">I denna lag f�rst�s med </p> <p style="position:absolute;top:822px;left:115px;white-space:nowrap" class="ft14"><i>spritdryck</i>: alkoholdryck med en alkoholhalt som �verstiger 22 volym-</p> <p style="position:absolute;top:843px;left:98px;white-space:nowrap" class="ft10">procent, </p> <p style="position:absolute;top:863px;left:115px;white-space:nowrap" class="ft14"><i>starkvin</i>: alkoholdryck med en alkoholhalt som �verstiger 15 volym-</p> <p style="position:absolute;top:883px;left:98px;white-space:nowrap" class="ft10">procent men inte 22 volymprocent samt mousserande vin, </p> <p style="position:absolute;top:904px;left:115px;white-space:nowrap" class="ft14"><i>vin</i>: annat vin �n starkvin samt annan alkoholdryck med en alkoholhalt </p> <p style="position:absolute;top:924px;left:98px;white-space:nowrap" class="ft10">som �verstiger 3,5 men inte 15 volymprocent och som inte �r stark�l, </p> <p style="position:absolute;top:945px;left:115px;white-space:nowrap" class="ft14"><i>stark�l</i>: �l med en alkoholhalt som �verstiger 3,5 volymprocent, </p> <p style="position:absolute;top:965px;left:115px;white-space:nowrap" class="ft14"><i>e-v�tskor</i>: e-v�tskor enligt lagen (2018:696) om skatt p� vissa</p> <p style="position:absolute;top:985px;left:98px;white-space:nowrap" class="ft10">nikotinhaltiga produkter, </p> <p style="position:absolute;top:1006px;left:115px;white-space:nowrap" class="ft14"><i>andra nikotinhaltiga produkter</i>: andra nikotinhaltiga produkter enligt </p> <p style="position:absolute;top:1026px;left:98px;white-space:nowrap" class="ft10">lagen om skatt p� vissa nikotinhaltiga produkter. </p> <p style="position:absolute;top:1128px;left:98px;white-space:nowrap" class="ft16">1</p> <p style="position:absolute;top:1128px;left:102px;white-space:nowrap" class="ft17"> Prop. 2017/18:187, bet. 2017/18:SkU17, rskr. 2017/18:319. </p> <p style="position:absolute;top:1140px;left:98px;white-space:nowrap" class="ft16">2</p> <p style="position:absolute;top:1140px;left:106px;white-space:nowrap" class="ft17">Senaste lydelse 2010:1627. </p> <p style="position:absolute;top:221px;left:649px;white-space:nowrap" class="ft18"><b>SFS 2018:697 </b></p> <p style="position:absolute;top:245px;left:649px;white-space:nowrap" class="ft110">Publicerad </p> <p style="position:absolute;top:263px;left:649px;white-space:nowrap" class="ft110">den 8 juni 2018 </p> </div> <div id="page2-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:1126px;left:794px;white-space:nowrap" class="ft20">2 </p> <p style="position:absolute;top:49px;left:676px;white-space:nowrap" class="ft21"><b>SFS 2018:697 </b></p> <p style="position:absolute;top:48px;left:98px;white-space:nowrap" class="ft23"><b>10 �</b> Vad som s�gs i detta kapitel om cigaretter ska �ven g�lla f�r e-v�tskor </p> <p style="position:absolute;top:69px;left:98px;white-space:nowrap" class="ft20">och andra nikotinhaltiga produkter. D� ska 0,1 milliliter e-v�tska eller </p> <p style="position:absolute;top:89px;left:98px;white-space:nowrap" class="ft20">1 gram andra nikotinhaltiga produkter anses motsvara en cigarett. </p> <p style="position:absolute;top:130px;left:98px;white-space:nowrap" class="ft25"><b>4 kap. <br/>3 �</b> Tull och skatt enligt 1 � ska tas ut med f�ljande belopp. </p> <p style="position:absolute;top:179px;left:270px;white-space:nowrap" class="ft24">tull </p> <p style="position:absolute;top:179px;left:421px;white-space:nowrap" class="ft24">skatt </p> <p style="position:absolute;top:196px;left:106px;white-space:nowrap" class="ft24">spritdryck </p> <p style="position:absolute;top:196px;left:257px;white-space:nowrap" class="ft24">4 kr/liter </p> <p style="position:absolute;top:196px;left:408px;white-space:nowrap" class="ft24">262 kr/liter </p> <p style="position:absolute;top:214px;left:106px;white-space:nowrap" class="ft24">starkvin </p> <p style="position:absolute;top:214px;left:257px;white-space:nowrap" class="ft24">2 kr/liter </p> <p style="position:absolute;top:214px;left:408px;white-space:nowrap" class="ft24">81 kr/liter </p> <p style="position:absolute;top:231px;left:106px;white-space:nowrap" class="ft24">vin </p> <p style="position:absolute;top:231px;left:257px;white-space:nowrap" class="ft24">1 kr/liter </p> <p style="position:absolute;top:231px;left:408px;white-space:nowrap" class="ft24">36 kr/liter </p> <p style="position:absolute;top:248px;left:106px;white-space:nowrap" class="ft24">stark�l </p> <p style="position:absolute;top:248px;left:257px;white-space:nowrap" class="ft24">3 kr/liter </p> <p style="position:absolute;top:248px;left:408px;white-space:nowrap" class="ft24">20 kr/liter </p> <p style="position:absolute;top:265px;left:106px;white-space:nowrap" class="ft24">cigaretter </p> <p style="position:absolute;top:265px;left:257px;white-space:nowrap" class="ft24">34 �re/styck </p> <p style="position:absolute;top:265px;left:408px;white-space:nowrap" class="ft24">196 �re/styck </p> <p style="position:absolute;top:283px;left:106px;white-space:nowrap" class="ft24">cigarrer </p> <p style="position:absolute;top:283px;left:257px;white-space:nowrap" class="ft24">86 �re/styck </p> <p style="position:absolute;top:283px;left:408px;white-space:nowrap" class="ft24">219 �re/styck </p> <p style="position:absolute;top:300px;left:106px;white-space:nowrap" class="ft24">r�ktobak </p> <p style="position:absolute;top:300px;left:257px;white-space:nowrap" class="ft24">428 kr/kg </p> <p style="position:absolute;top:300px;left:408px;white-space:nowrap" class="ft24">2 422 kr/kg </p> <p style="position:absolute;top:317px;left:106px;white-space:nowrap" class="ft24">snus </p> <p style="position:absolute;top:317px;left:257px;white-space:nowrap" class="ft24">104 kr/kg </p> <p style="position:absolute;top:317px;left:408px;white-space:nowrap" class="ft24">762 kr/kg </p> <p style="position:absolute;top:334px;left:106px;white-space:nowrap" class="ft24">e-v�tskor</p> <p style="position:absolute;top:334px;left:257px;white-space:nowrap" class="ft24">320 kr/liter </p> <p style="position:absolute;top:334px;left:408px;white-space:nowrap" class="ft24">3 300 kr/liter </p> <p style="position:absolute;top:352px;left:106px;white-space:nowrap" class="ft24">andra nikotinhaltiga</p> <p style="position:absolute;top:369px;left:106px;white-space:nowrap" class="ft24">produkter</p> <p style="position:absolute;top:352px;left:257px;white-space:nowrap" class="ft24">390 kr/kg </p> <p style="position:absolute;top:352px;left:408px;white-space:nowrap" class="ft24">1 225 kr/kg </p> <p style="position:absolute;top:408px;left:115px;white-space:nowrap" class="ft20">Denna lag tr�der i kraft den 1 juli 2018. </p> <p style="position:absolute;top:448px;left:98px;white-space:nowrap" class="ft20">P� regeringens v�gnar </p> <p style="position:absolute;top:489px;left:98px;white-space:nowrap" class="ft20">MAGDALENA ANDERSSON </p> <p style="position:absolute;top:510px;left:385px;white-space:nowrap" class="ft20">Roger Ghiselli </p> <p style="position:absolute;top:530px;left:385px;white-space:nowrap" class="ft20">(Finansdepartementet) </p> </div> </div> ;