Customs duty liability ceases when seized goods are confiscated; seizure constitutes the required control measure under customs code.
Legislator summary
AI generatedThe Supreme Court allowed the claim that the customs duty liability ceased upon the confiscation of seized goods. The applicant argued that seizure fulfilled the control requirement, eliminating the need for separate customs control procedures. The court held that confiscation inherently satisfies the control measure condition, thereby extinguishing the duty obligation.
Legislator headnote
AI generatedCouncil Regulation (EC) No 2913/92, Article 233(2); Customs Code, Section 26, Paragraph 2, Subsection 1, Item 2: When seized goods are confiscated, the customs duty liability ceases because the seizure constitutes the requisite control measure.
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Kysymys tullivelan ja siihen perustuvan korvausvelvollisuuden lakkaamisesta, kun tullattava tavara on otettu takavarikkoon. Kysymys myös seulontamenettelyn edellytyksistä.
Neuvoston asetus (ETY) N:o 2913/92 yhteisön tullikoodeksista 233 art 2 kohta
OK 26 luku 2 § 1 mom 2 kohta