SFS 2022:168 Lag om ändring i lagen (1999:445) om exportbutiker

<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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<p style="position:absolute;top:1229px;left:37px;white-space:nowrap" class="ft11"><b>1 2 3 4 5 6</b></p> <p style="position:absolute;top:1147px;left:37px;white-space:nowrap" class="ft11"><b> 7 8 9 0</b></p> <p style="position:absolute;top:1088px;left:37px;white-space:nowrap" class="ft11"><b> </b></p> <p style="position:absolute;top:1233px;left:56px;white-space:nowrap" class="ft12">1 </p> <p style="position:absolute;top:1222px;left:56px;white-space:nowrap" class="ft12">2 </p> <p style="position:absolute;top:1211px;left:56px;white-space:nowrap" class="ft12">3 </p> <p style="position:absolute;top:1200px;left:56px;white-space:nowrap" class="ft12">4 </p> <p style="position:absolute;top:1188px;left:56px;white-space:nowrap" class="ft12">5 </p> <p style="position:absolute;top:1177px;left:56px;white-space:nowrap" class="ft12">6 </p> <p style="position:absolute;top:1166px;left:56px;white-space:nowrap" class="ft12">7 </p> <p style="position:absolute;top:1155px;left:56px;white-space:nowrap" class="ft12">8 </p> <p style="position:absolute;top:1143px;left:56px;white-space:nowrap" class="ft12">9 </p> <p style="position:absolute;top:1132px;left:56px;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 lagen (1999:445) om exportbutiker </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="ft114">Enligt riksdagens beslut1 f�reskrivs i fr�ga om lagen (1999:445) om <br/>exportbutiker </p> <p style="position:absolute;top:366px;left:115px;white-space:nowrap" class="ft114"><i>dels</i> att 4 och 5 �� ska ha f�ljande lydelse, <br/><i>dels</i> att det ska inf�ras en ny paragraf, 5 a �, av f�ljande lydelse. </p> <p style="position:absolute;top:448px;left:98px;white-space:nowrap" class="ft114"><b>4 �</b>2 I en exportbutik f�r obeskattade unionsvaror s�ljas till flygpassagerare <br/>som reser till en plats utanf�r EU:s skatteomr�de. </p> <p style="position:absolute;top:488px;left:115px;white-space:nowrap" class="ft10">F�rs�ljning av varor enligt f�rsta stycket f�r endast avse i denna best�m-</p> <p style="position:absolute;top:509px;left:98px;white-space:nowrap" class="ft114">melse angivna varor och i s�rskilt angivna fall f�ljande kvantiteter till varje <br/>enskild resande: </p> <p style="position:absolute;top:550px;left:115px;white-space:nowrap" class="ft10">1. 200 cigaretter eller 100 cigariller eller 50 cigarrer eller 250 gram r�k-</p> <p style="position:absolute;top:570px;left:98px;white-space:nowrap" class="ft114">tobak eller 250 gram �vrig tobak eller en proportionell blandning av dessa <br/>tobaksvaror, </p> <p style="position:absolute;top:611px;left:115px;white-space:nowrap" class="ft10">2. en liter spritdryck eller tv� liter starkvin, tv� liter vin, tv� liter stark�l,</p> <p style="position:absolute;top:631px;left:98px;white-space:nowrap" class="ft10">och </p> <p style="position:absolute;top:652px;left:115px;white-space:nowrap" class="ft10">3. parfym, luktvatten och andra kosmetiska preparat, choklad- och</p> <p style="position:absolute;top:672px;left:98px;white-space:nowrap" class="ft114">konfektyrvaror, nikotinprodukter och andra tobaksvaror �n s�dana som <br/>anges ovan. </p> <p style="position:absolute;top:713px;left:115px;white-space:nowrap" class="ft10">Till den som avreser med best�mmelseort i Norge f�r f�rs�ljning inte ske </p> <p style="position:absolute;top:734px;left:98px;white-space:nowrap" class="ft10">till st�rre m�ngder �n vad resande f�r inf�ra tullfritt till det landet. </p> <p style="position:absolute;top:754px;left:115px;white-space:nowrap" class="ft114">Vid till�mpning av denna lag f�rst�s med <br/><i>spritdryck</i>: alkoholdryck med en alkoholhalt som �verstiger 22 volym-</p> <p style="position:absolute;top:795px;left:98px;white-space:nowrap" class="ft10">procent, </p> <p style="position:absolute;top:815px;left:115px;white-space:nowrap" class="ft16"><i>starkvin</i>: alkoholdryck med en alkoholhalt som �verstiger 15 men inte </p> <p style="position:absolute;top:836px;left:98px;white-space:nowrap" class="ft10">22 volymprocent, samt mousserande vin, </p> <p style="position:absolute;top:856px;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:876px;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:897px;left:115px;white-space:nowrap" class="ft114"><i>stark�l</i>: �l med en alkoholhalt som �verstiger 3,5 volymprocent, <br/><i>cigarill</i>: cigarrer med en h�gsta vikt av 3 gram per styck, <br/><i>�vrig tobak</i>: �vrig tobak enligt 2 kap. 10 � lagen (2022:155) om tobaks-</p> <p style="position:absolute;top:958px;left:98px;white-space:nowrap" class="ft10">skatt, </p> <p style="position:absolute;top:979px;left:115px;white-space:nowrap" class="ft16"><i>nikotinprodukter</i>: e-v�tskor och andra nikotinhaltiga produkter enligt </p> <p style="position:absolute;top:999px;left:98px;white-space:nowrap" class="ft10">lagen (2018:696) om skatt p� vissa nikotinhaltiga produkter. </p> <p style="position:absolute;top:1125px;left:98px;white-space:nowrap" class="ft115">1 Prop. 2021/22:61, bet. 2021/22:SkU9, rskr. 2021/22:161. <br/>2 Senaste lydelse 2021:429. </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> 2022:168 </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:671px;white-space:nowrap" class="ft113"> 11 mars 2022 </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:705px;white-space:nowrap" class="ft21"><b> 2022:168</b></p> <p style="position:absolute;top:1128px;left:794px;white-space:nowrap" class="ft22">2 </p> <p style="position:absolute;top:52px;left:98px;white-space:nowrap" class="ft27"><b>5 �</b>3 Om cigaretter, cigarrer, cigariller eller r�ktobak ska s�ljas i en <br/>exportbutik, ska verksamheten i exportbutiken bedrivas av en godk�nd <br/>upplagshavare enligt lagen (2022:155) om tobaksskatt. </p> <p style="position:absolute;top:113px;left:115px;white-space:nowrap" class="ft22">Om alkoholvaror ska s�ljas i en exportbutik, ska verksamheten i export-</p> <p style="position:absolute;top:133px;left:98px;white-space:nowrap" class="ft27">butiken bedrivas av en godk�nd upplagshavare enligt lagen (2022:156) om <br/>alkoholskatt. </p> <p style="position:absolute;top:174px;left:115px;white-space:nowrap" class="ft22">Exportbutiken ska d� vara ett godk�nt skatteupplag enligt respektive lag. </p> <p style="position:absolute;top:215px;left:98px;white-space:nowrap" class="ft27"><b>5 a �</b> Om snus, tuggtobak eller �vrig tobak ska s�ljas i en exportbutik, ska <br/>verksamheten i exportbutiken bedrivas av en godk�nd lagerh�llare enligt <br/>lagen (2022:155) om tobaksskatt. </p> <p style="position:absolute;top:276px;left:115px;white-space:nowrap" class="ft22">Om nikotinprodukter enligt 4 � fj�rde stycket ska s�ljas i en exportbutik, </p> <p style="position:absolute;top:297px;left:98px;white-space:nowrap" class="ft27">ska verksamheten i exportbutiken bedrivas av en godk�nd lagerh�llare enligt <br/>lagen (2018:696) om skatt p� vissa nikotinhaltiga produkter. </p> <p style="position:absolute;top:359px;left:115px;white-space:nowrap" class="ft22">Denna lag tr�der i kraft den 13 februari 2023. </p> <p style="position:absolute;top:400px;left:98px;white-space:nowrap" class="ft22">P� regeringens v�gnar </p> <p style="position:absolute;top:441px;left:98px;white-space:nowrap" class="ft22">MIKAEL DAMBERG </p> <p style="position:absolute;top:461px;left:385px;white-space:nowrap" class="ft27">Linnea Westman <br/>(Finansdepartementet) </p> <p style="position:absolute;top:1141px;left:98px;white-space:nowrap" class="ft25">3 Senaste lydelse 2021:429. </p> </div> </div> ;