KKO 3095/2003
AI generated
Supreme Court dismissed appeal regarding customs duty on alcohol-containing substance transport label compliance.
Legislator summary
AI generatedThe 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 generatedCustoms 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 generatedCustoms Act 1995, Chapter 10, Section 1
Customs Act 1995, Chapter 10, Section 2
Full text
Kysymys alkoholipitoisen aineen salakuljetuksen tunnusmerkistön täyttymisestä.