Customs duty exemption for seized goods is denied when the underlying tax crime is proven. The court ruled that seizure does not automatically trigger duty waiver if criminal liability is established.
Legislator summary
AI generatedThe Supreme Court dismissed the applicant's request for a refund of customs duties on seized goods. The applicant argued that seizure should automatically exempt the goods from duties, but the court found the underlying tax crime was proven. Consequently, the statutory conditions for duty exemption were not met because the goods were involved in a criminal proceeding.
Legislator headnote
AI generatedYhteisön tullikoodeksista annettu asetus (2913/92) 233 artikla; OK 26 luku 2 § 1 mom 1 kohta; OK 26 luku 2 § 1 mom 3 kohta; OK 26 luku 15 §: Customs duty exemption for seized goods is not automatic and requires the absence of underlying criminal liability.
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Kysymys seulontamenettelyn edellytyksistä törkeää veropetosta ynnä muuta koskevassa asiassa. Kysymys myös tullivelan lakkaamisesta silloin, kun tullattava tavara on otettu takavarikkoon.
OK 26 luku 2 § 1 mom 1 kohta
OK 26 luku 2 § 1 mom 3 kohta
OK 26 luku 15 §
Yhteisön tullikoodeksista annettu asetus (2913/92) 233 artikla