Legislator Case Law & Legislation
KKO 2477/2005 AI generated

Customs duty liability ceases when seized goods are confiscated; seizure constitutes the required control measure under customs code.

Case Number KKO 2477/2005
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Allowed / Granted

Legislator summary

AI generated

The 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 generated

Council 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.

Keywords

AI generated
customs duty liability goods confiscation seizure control measure customs code provision duty obligation extinction

Cited Legislation

AI generated
Council Regulation (EC) No 2913/92, Article 233(2)
Customs Code, Section 26, Paragraph 2, Subsection 1, Item 2
Art. 2 kohta
AI generated

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Full text

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