SFS 2022:1783 Lag om ändring i lagen (1994:1551) om frihet från skatt vid import, m.m.

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.ft14{font-size:21px;font-family:FAAABC+TimesNewRomanPS;color:#000000;} .ft15{font-size:11px;font-family:FAAAAI+TimesNewRomanPSMT;color:#000000;} .ft16{font-size:18px;font-family:FAAABC+TimesNewRomanPS;color:#000000;} .ft17{font-size:17px;font-family:FAAABC+TimesNewRomanPS;color:#000000;} .ft18{font-size:9px;font-family:FAAAAI+TimesNewRomanPSMT;color:#000000;} .ft19{font-size:13px;font-family:FAAAAI+TimesNewRomanPSMT;color:#000000;} .ft110{font-size:19px;font-family:FAAABC+TimesNewRomanPS;color:#000000;} .ft111{font-size:19px;font-family:DTVAGX+TimesNewRomanPS;color:#000000;} .ft112{font-size:15px;font-family:FAAAAI+TimesNewRomanPSMT;color:#000000;} .ft113{font-size:15px;font-family:XKTLAJ+TimesNewRomanPSMT;color:#000000;} .ft114{font-size:17px;line-height:20px;font-family:FAAAAI+TimesNewRomanPSMT;color:#000000;} .ft115{font-size:18px;line-height:30px;font-family:FAAABC+TimesNewRomanPS;color:#000000;} .ft116{font-size:13px;line-height:16px;font-family:FAAAAI+TimesNewRomanPSMT;color:#000000;} .ft117{font-size:15px;line-height:17px;font-family:FAAAAI+TimesNewRomanPSMT;color:#000000;} --> </style> <div id="page1-div" style="position:relative;width:893px;height:1262px;"> <img width="893" 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:1229px;left:37px;white-space:nowrap" class="ft11"><b>1 2 3 4 5 6 7 8 9 0 </b>1 2 3 4 5 6 7 8 9 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 lagen (1994:1551) om frihet fr�n skatt vid </b></p> <p style="position:absolute;top:269px;left:98px;white-space:nowrap" class="ft14"><b>import, m.m. </b></p> <p style="position:absolute;top:307px;left:98px;white-space:nowrap" class="ft10">Utf�rdad den 15 december 2022 </p> <p style="position:absolute;top:348px;left:98px;white-space:nowrap" class="ft114">Enligt riksdagens beslut1 f�reskrivs att 4 kap. 3 � lagen (1994:1551) om <br/>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="ft115"><b>4 kap. <br/>3 �</b>2 Tull och skatt enligt 1 � ska tas ut med f�ljande belopp. </p> <p style="position:absolute;top:480px;left:298px;white-space:nowrap" class="ft10">tull </p> <p style="position:absolute;top:480px;left:471px;white-space:nowrap" class="ft10">skatt </p> <p style="position:absolute;top:500px;left:115px;white-space:nowrap" class="ft10">spritdryck </p> <p style="position:absolute;top:500px;left:298px;white-space:nowrap" class="ft10">4 kr/liter </p> <p style="position:absolute;top:500px;left:471px;white-space:nowrap" class="ft10">265 kr/liter </p> <p style="position:absolute;top:520px;left:115px;white-space:nowrap" class="ft10">starkvin </p> <p style="position:absolute;top:520px;left:298px;white-space:nowrap" class="ft10">2 kr/liter </p> <p style="position:absolute;top:520px;left:471px;white-space:nowrap" class="ft10">85 kr/liter </p> <p style="position:absolute;top:541px;left:115px;white-space:nowrap" class="ft10">vin </p> <p style="position:absolute;top:541px;left:298px;white-space:nowrap" class="ft10">1 kr/liter </p> <p style="position:absolute;top:541px;left:471px;white-space:nowrap" class="ft10">38 kr/liter </p> <p style="position:absolute;top:561px;left:115px;white-space:nowrap" class="ft10">stark�l </p> <p style="position:absolute;top:561px;left:298px;white-space:nowrap" class="ft10">3 kr/liter </p> <p style="position:absolute;top:561px;left:471px;white-space:nowrap" class="ft10">21 kr/liter </p> <p style="position:absolute;top:582px;left:115px;white-space:nowrap" class="ft10">cigaretter </p> <p style="position:absolute;top:582px;left:298px;white-space:nowrap" class="ft10">34 �re/styck </p> <p style="position:absolute;top:582px;left:471px;white-space:nowrap" class="ft10">202 �re/styck </p> <p style="position:absolute;top:602px;left:115px;white-space:nowrap" class="ft10">cigarrer </p> <p style="position:absolute;top:602px;left:298px;white-space:nowrap" class="ft10">86 �re/styck </p> <p style="position:absolute;top:602px;left:471px;white-space:nowrap" class="ft10">226 �re/styck </p> <p style="position:absolute;top:623px;left:115px;white-space:nowrap" class="ft10">r�ktobak </p> <p style="position:absolute;top:623px;left:298px;white-space:nowrap" class="ft10">428 kr/kg </p> <p style="position:absolute;top:623px;left:471px;white-space:nowrap" class="ft10">2 495 kr/kg </p> <p style="position:absolute;top:643px;left:115px;white-space:nowrap" class="ft10">�vrig tobak </p> <p style="position:absolute;top:643px;left:298px;white-space:nowrap" class="ft10">428 kr/kg </p> <p style="position:absolute;top:643px;left:471px;white-space:nowrap" class="ft10">2 495 kr/kg </p> <p style="position:absolute;top:663px;left:115px;white-space:nowrap" class="ft10">snus </p> <p style="position:absolute;top:663px;left:298px;white-space:nowrap" class="ft10">104 kr/kg </p> <p style="position:absolute;top:663px;left:471px;white-space:nowrap" class="ft10">785 kr/kg </p> <p style="position:absolute;top:684px;left:115px;white-space:nowrap" class="ft114">h�gkoncentrerade <br/>e-v�tskor</p> <p style="position:absolute;top:684px;left:298px;white-space:nowrap" class="ft10">320 kr/liter </p> <p style="position:absolute;top:684px;left:471px;white-space:nowrap" class="ft10">6 600 kr/liter </p> <p style="position:absolute;top:725px;left:115px;white-space:nowrap" class="ft10">�vriga e-v�tskor</p> <p style="position:absolute;top:725px;left:298px;white-space:nowrap" class="ft10">320 kr/liter </p> <p style="position:absolute;top:725px;left:471px;white-space:nowrap" class="ft10">3 300 kr/liter </p> <p style="position:absolute;top:745px;left:115px;white-space:nowrap" class="ft114">andra nikotinhaltiga<br/>produkter</p> <p style="position:absolute;top:745px;left:298px;white-space:nowrap" class="ft10">390 kr/kg </p> <p style="position:absolute;top:745px;left:471px;white-space:nowrap" class="ft10">1 225 kr/kg </p> <p style="position:absolute;top:808px;left:115px;white-space:nowrap" class="ft114">1. Denna lag tr�der i kraft den 1 januari 2023.<br/>2. �ldre best�mmelser g�ller fortfarande f�r f�rh�llanden som h�nf�r sig</p> <p style="position:absolute;top:849px;left:98px;white-space:nowrap" class="ft10">till tiden f�re ikrafttr�dandet. </p> <p style="position:absolute;top:889px;left:98px;white-space:nowrap" class="ft10">P� regeringens v�gnar </p> <p style="position:absolute;top:930px;left:98px;white-space:nowrap" class="ft10">ELISABETH SVANTESSON </p> <p style="position:absolute;top:951px;left:385px;white-space:nowrap" class="ft114">Roger Ghiselli <br/>(Finansdepartementet) </p> <p style="position:absolute;top:1125px;left:98px;white-space:nowrap" class="ft116">1 Prop. 2021/22:245, bet. 2022/23:FiU1, rskr. 2022/23:51. <br/>2 Senaste lydelse 2021:427. </p> <p style="position:absolute;top:224px;left:649px;white-space:nowrap" class="ft110"><b>SFS</b></p> <p style="position:absolute;top:221px;left:683px;white-space:nowrap" class="ft111"><b> 2022:1783</b></p> <p style="position:absolute;top:247px;left:649px;white-space:nowrap" class="ft117">Publicerad<br/>den</p> <p style="position:absolute;top:263px;left:671px;white-space:nowrap" class="ft113"> 17 december 2022</p> </div> </div>
background image

1

1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0

Svensk f�rfattningssamling

Lag

om �ndring i lagen (1994:1551) om frihet fr�n skatt vid

import, m.m.

Utf�rdad den 15 december 2022

Enligt riksdagens beslut1 f�reskrivs att 4 kap. 3 � lagen (1994:1551) om
frihet fr�n skatt vid import, m.m. ska ha f�ljande lydelse.

4 kap.
3 �
2 Tull och skatt enligt 1 � ska tas ut med f�ljande belopp.

tull

skatt

spritdryck

4 kr/liter

265 kr/liter

starkvin

2 kr/liter

85 kr/liter

vin

1 kr/liter

38 kr/liter

stark�l

3 kr/liter

21 kr/liter

cigaretter

34 �re/styck

202 �re/styck

cigarrer

86 �re/styck

226 �re/styck

r�ktobak

428 kr/kg

2 495 kr/kg

�vrig tobak

428 kr/kg

2 495 kr/kg

snus

104 kr/kg

785 kr/kg

h�gkoncentrerade
e-v�tskor

320 kr/liter

6 600 kr/liter

�vriga e-v�tskor

320 kr/liter

3 300 kr/liter

andra nikotinhaltiga
produkter

390 kr/kg

1 225 kr/kg

1. Denna lag tr�der i kraft den 1 januari 2023.
2. �ldre best�mmelser g�ller fortfarande f�r f�rh�llanden som h�nf�r sig

till tiden f�re ikrafttr�dandet.

P� regeringens v�gnar

ELISABETH SVANTESSON

Roger Ghiselli
(Finansdepartementet)

1 Prop. 2021/22:245, bet. 2022/23:FiU1, rskr. 2022/23:51.
2 Senaste lydelse 2021:427.

SFS

2022:1783

Publicerad
den

17 december 2022

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