Legislator Case Law & Legislation
KKO 3095/2003 AI generated

Supreme Court dismissed appeal regarding customs duty on alcohol-containing substance transport label compliance.

Case Number KKO 3095/2003
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Dismissed

Legislator summary

AI generated

The Supreme Court dismissed the appellant's appeal concerning the customs duty on a substance containing alcohol. The appellant argued that the transport label failed to meet specific identification requirements for alcohol-containing substances. The court held that the label complied with the relevant customs regulations and the duty was correctly assessed.

Legislator headnote

AI generated

Customs Act 1995, Chapter 10, Section 1; Customs Act 1995, Chapter 10, Section 2: The customs duty on goods containing alcohol is established when the goods are transported without a valid transport label identifying the alcohol content, and the duty remains due even if the label is subsequently corrected.

Keywords

AI generated
customs duty assessment alcohol content identification transport label compliance customs regulations duty liability

Cited Legislation

AI generated
Customs Act 1995, Chapter 10, Section 1
Customs Act 1995, Chapter 10, Section 2

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Full text

Kysymys alkoholipitoisen aineen salakuljetuksen tunnusmerkistön täyttymisestä.