SFS 2020:1019 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:BCDEEE+TimesNewRomanPSMT;color:#000000;} .ft11{font-size:28px;font-family:BCDFEE+TimesNewRomanPS;color:#000000;} .ft12{font-size:21px;font-family:BCDFEE+TimesNewRomanPS;color:#000000;} .ft13{font-size:11px;font-family:BCDEEE+TimesNewRomanPSMT;color:#000000;} .ft14{font-size:18px;font-family:BCDFEE+TimesNewRomanPS;color:#000000;} .ft15{font-size:17px;font-family:BCDFEE+TimesNewRomanPS;color:#000000;} .ft16{font-size:17px;font-family:BCDGEE+TimesNewRomanPS;color:#000000;} .ft17{font-size:9px;font-family:BCDEEE+TimesNewRomanPSMT;color:#000000;} .ft18{font-size:13px;font-family:BCDEEE+TimesNewRomanPSMT;color:#000000;} .ft19{font-size:19px;font-family:BCDFEE+TimesNewRomanPS;color:#000000;} .ft110{font-size:19px;font-family:XYFDRY+TimesNewRomanPS;color:#000000;} .ft111{font-size:14px;font-family:BCDEEE+TimesNewRomanPSMT;color:#000000;} .ft112{font-size:14px;font-family:XYFDRY+TimesNewRomanPSMT;color:#000000;} .ft113{font-size:17px;line-height:20px;font-family:BCDEEE+TimesNewRomanPSMT;color:#000000;} .ft114{font-size:18px;line-height:30px;font-family:BCDFEE+TimesNewRomanPS;color:#000000;} .ft115{font-size:13px;line-height:16px;font-family:BCDEEE+TimesNewRomanPSMT;color:#000000;} .ft116{font-size:14px;line-height:17px;font-family:BCDEEE+TimesNewRomanPSMT;color:#000000;} --> <!-- p {margin: 0; padding: 0;} .ft20{font-size:16px;font-family:BCDFEE+TimesNewRomanPS;color:#000000;} .ft21{font-size:16px;font-family:BIUUBQ+TimesNewRomanPS;color:#000000;} .ft22{font-size:17px;font-family:BCDEEE+TimesNewRomanPSMT;color:#000000;} .ft23{font-size:18px;font-family:BCDFEE+TimesNewRomanPS;color:#000000;} .ft24{font-size:17px;font-family:BCDFEE+TimesNewRomanPS;color:#000000;} .ft25{font-size:11px;font-family:BCDEEE+TimesNewRomanPSMT;color:#000000;} .ft26{font-size:9px;font-family:BCDEEE+TimesNewRomanPSMT;color:#000000;} .ft27{font-size:13px;font-family:BCDEEE+TimesNewRomanPSMT;color:#000000;} .ft28{font-size:18px;line-height:30px;font-family:BCDFEE+TimesNewRomanPS;color:#000000;} .ft29{font-size:17px;line-height:20px;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:155px;left:98px;white-space:nowrap" class="ft11"><b>Svensk f�rfattningssamling </b></p> <p style="position:absolute;top:223px;left:98px;white-space:nowrap" class="ft12"><b>Lag </b></p> <p style="position:absolute;top:246px;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:269px;left:98px;white-space:nowrap" class="ft12"><b>import, m.m. </b></p> <p style="position:absolute;top:307px;left:98px;white-space:nowrap" class="ft10">Utf�rdad den 26 november 2020 </p> <p style="position:absolute;top:348px;left:98px;white-space:nowrap" class="ft113">Enligt riksdagens beslut 1 f�reskrivs att 3 kap. 4 � och 4 kap. 3 � lagen <br/>(1994:1551) om frihet fr�n skatt vid import, m.m. ska ha f�ljande lydelse. </p> <p style="position:absolute;top:429px;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 <br/>med de begr�nsningar som framg�r av 7 och 8 �� medges en resande f�r <br/>import av </p> <p style="position:absolute;top:521px;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:541px;left:98px;white-space:nowrap" class="ft10">r�ktobak eller en proportionell blandning av dessa tobaksvaror, </p> <p style="position:absolute;top:561px;left:115px;white-space:nowrap" class="ft113">2. en liter spritdryck eller tv� liter starkvin,<br/>3. fyra liter vin, och<br/>4. sexton liter stark�l.<br/>Best�mmelser om hinder f�r den som inte fyllt 20 �r att f�ra in</p> <p style="position:absolute;top:643px;left:98px;white-space:nowrap" class="ft113">spritdrycker, vin och stark�l i landet finns i 4 kap. 4 � alkohollagen <br/>(2010:1622). En best�mmelse om f�rbud f�r den som inte fyllt 18 �r att f�ra <br/>in tobaksvaror, elektroniska cigaretter och p�fyllningsbeh�llare i landet <br/>finns i 5 kap. 20 � lagen (2018:2088) om tobak och liknande produkter. </p> <p style="position:absolute;top:725px;left:115px;white-space:nowrap" class="ft113">I denna lag f�rst�s med <br/><i>spritdryck</i>: alkoholdryck med en alkoholhalt som �verstiger 22 volym-</p> <p style="position:absolute;top:766px;left:98px;white-space:nowrap" class="ft10">procent, </p> <p style="position:absolute;top:786px;left:115px;white-space:nowrap" class="ft16"><i>starkvin</i>: alkoholdryck med en alkoholhalt som �verstiger 15 volym-</p> <p style="position:absolute;top:806px;left:98px;white-space:nowrap" class="ft10">procent men inte 22 volymprocent samt mousserande vin, </p> <p style="position:absolute;top:827px;left:115px;white-space:nowrap" class="ft16"><i>vin</i>: annat vin �n starkvin samt annan alkoholdryck med en alkoholhalt </p> <p style="position:absolute;top:847px;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:868px;left:115px;white-space:nowrap" class="ft113"><i>stark�l</i>: �l med en alkoholhalt som �verstiger 3,5 volymprocent, <br/><i>e-v�tskor</i>: e-v�tskor enligt lagen (2018:696) om skatt p� vissa</p> <p style="position:absolute;top:908px;left:98px;white-space:nowrap" class="ft10">nikotinhaltiga produkter, </p> <p style="position:absolute;top:929px;left:115px;white-space:nowrap" class="ft16"><i>h�gkoncentrerade e-v�tskor</i>: h�gkoncentrerade e-v�tskor enligt lagen om </p> <p style="position:absolute;top:949px;left:98px;white-space:nowrap" class="ft10">skatt p� vissa nikotinhaltiga produkter, </p> <p style="position:absolute;top:970px;left:115px;white-space:nowrap" class="ft16"><i>andra nikotinhaltiga produkter</i>: andra nikotinhaltiga produkter enligt </p> <p style="position:absolute;top:990px;left:98px;white-space:nowrap" class="ft10">lagen om skatt p� vissa nikotinhaltiga produkter. </p> <p style="position:absolute;top:1125px;left:98px;white-space:nowrap" class="ft115">1 Prop. 2020/21:1, bet. 2020/21:FiU1, rskr. 2020/21:63. <br/>2 Senaste lydelse 2018:2089. </p> <p style="position:absolute;top:224px;left:649px;white-space:nowrap" class="ft19"><b>SFS </b></p> <p style="position:absolute;top:221px;left:688px;white-space:nowrap" class="ft110"><b>2020:1019</b></p> <p style="position:absolute;top:247px;left:649px;white-space:nowrap" class="ft116">Publicerad <br/>den </p> <p style="position:absolute;top:263px;left:674px;white-space:nowrap" class="ft112">1 december 2020</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:51px;left:676px;white-space:nowrap" class="ft20"><b>SFS </b></p> <p style="position:absolute;top:49px;left:709px;white-space:nowrap" class="ft21"><b>2020:1019</b></p> <p style="position:absolute;top:1128px;left:794px;white-space:nowrap" class="ft22">2 </p> <p style="position:absolute;top:51px;left:98px;white-space:nowrap" class="ft28"><b>4 kap. <br/>3 �</b>3 Tull och skatt enligt 1 � ska tas ut med f�ljande belopp. </p> <p style="position:absolute;top:102px;left:298px;white-space:nowrap" class="ft22">tull </p> <p style="position:absolute;top:102px;left:462px;white-space:nowrap" class="ft22">skatt </p> <p style="position:absolute;top:122px;left:98px;white-space:nowrap" class="ft22">spritdryck </p> <p style="position:absolute;top:122px;left:281px;white-space:nowrap" class="ft22">4 kr/liter </p> <p style="position:absolute;top:122px;left:445px;white-space:nowrap" class="ft22">262 kr/liter </p> <p style="position:absolute;top:142px;left:98px;white-space:nowrap" class="ft22">starkvin </p> <p style="position:absolute;top:142px;left:281px;white-space:nowrap" class="ft22">2 kr/liter </p> <p style="position:absolute;top:142px;left:445px;white-space:nowrap" class="ft22">81 kr/liter </p> <p style="position:absolute;top:163px;left:98px;white-space:nowrap" class="ft22">vin </p> <p style="position:absolute;top:163px;left:281px;white-space:nowrap" class="ft22">1 kr/liter </p> <p style="position:absolute;top:163px;left:445px;white-space:nowrap" class="ft22">36 kr/liter </p> <p style="position:absolute;top:183px;left:98px;white-space:nowrap" class="ft22">stark�l </p> <p style="position:absolute;top:183px;left:281px;white-space:nowrap" class="ft22">3 kr/liter </p> <p style="position:absolute;top:183px;left:445px;white-space:nowrap" class="ft22">20 kr/liter </p> <p style="position:absolute;top:204px;left:98px;white-space:nowrap" class="ft22">cigaretter </p> <p style="position:absolute;top:204px;left:281px;white-space:nowrap" class="ft22">34 �re/styck </p> <p style="position:absolute;top:204px;left:445px;white-space:nowrap" class="ft22">196 �re/styck </p> <p style="position:absolute;top:224px;left:98px;white-space:nowrap" class="ft22">cigarrer </p> <p style="position:absolute;top:224px;left:281px;white-space:nowrap" class="ft22">86 �re/styck </p> <p style="position:absolute;top:224px;left:445px;white-space:nowrap" class="ft22">219 �re/styck </p> <p style="position:absolute;top:244px;left:98px;white-space:nowrap" class="ft22">r�ktobak </p> <p style="position:absolute;top:244px;left:281px;white-space:nowrap" class="ft22">428 kr/kg </p> <p style="position:absolute;top:244px;left:445px;white-space:nowrap" class="ft22">2 422 kr/kg </p> <p style="position:absolute;top:265px;left:98px;white-space:nowrap" class="ft22">snus </p> <p style="position:absolute;top:265px;left:281px;white-space:nowrap" class="ft22">104 kr/kg </p> <p style="position:absolute;top:265px;left:445px;white-space:nowrap" class="ft22">762 kr/kg </p> <p style="position:absolute;top:285px;left:98px;white-space:nowrap" class="ft29">h�gkoncentrerade <br/>e-v�tskor</p> <p style="position:absolute;top:285px;left:281px;white-space:nowrap" class="ft22">320 kr/liter </p> <p style="position:absolute;top:285px;left:445px;white-space:nowrap" class="ft22">6 600 kr/liter </p> <p style="position:absolute;top:326px;left:98px;white-space:nowrap" class="ft22">�vriga e-v�tskor</p> <p style="position:absolute;top:326px;left:281px;white-space:nowrap" class="ft22">320 kr/liter </p> <p style="position:absolute;top:326px;left:445px;white-space:nowrap" class="ft22">3 300 kr/liter </p> <p style="position:absolute;top:347px;left:98px;white-space:nowrap" class="ft29">andra nikotinhaltiga<br/>produkter</p> <p style="position:absolute;top:347px;left:281px;white-space:nowrap" class="ft22">390 kr/kg </p> <p style="position:absolute;top:347px;left:445px;white-space:nowrap" class="ft22">1 225 kr/kg </p> <p style="position:absolute;top:409px;left:115px;white-space:nowrap" class="ft29">1. Denna lag tr�der i kraft den 1 januari 2021.<br/>2. �ldre best�mmelser g�ller fortfarande f�r f�rh�llanden som h�nf�r sig</p> <p style="position:absolute;top:450px;left:98px;white-space:nowrap" class="ft22">till tiden f�re ikrafttr�dandet. </p> <p style="position:absolute;top:488px;left:98px;white-space:nowrap" class="ft22">P� regeringens v�gnar </p> <p style="position:absolute;top:529px;left:98px;white-space:nowrap" class="ft22">MAGDALENA ANDERSSON </p> <p style="position:absolute;top:549px;left:385px;white-space:nowrap" class="ft29">Roger Ghiselli <br/>(Finansdepartementet) </p> <p style="position:absolute;top:1141px;left:98px;white-space:nowrap" class="ft26">3 Senaste lydelse 2018:697. </p> </div> </div> ;