Legislator Case Law & Legislation
SS-10953/2011-KBH ECLI:DK:KBH:2023:SS0000000500 AI generated

Court dismissed customs violation charge for undeclared cash exceeding statutory declaration limits.

Case Number SS-10953/2011-KBH
Court / Authority
Jurisdiction Denmark (DK)
Decision Date
Outcome Dismissed

Legislator summary

AI generated

The court dismissed the defendant's charge for violating the Customs Act by failing to declare cash totaling over 10,000 USD upon departure. The prosecution alleged the defendant carried 22,000 USD and 23,500 euros without reporting them to customs authorities. The court ruled that the defendant had already declared the funds in a prior transaction, thereby negating the element of intentional concealment required for the offense.

Legislator headnote

AI generated

Customs Act § 79; § 79 stk. 2: A violation of the customs declaration obligation is not established if the undeclared funds were previously declared in a separate transaction, as the intent to conceal is absent.

Keywords

AI generated
Customs Act violation cash declaration limits intentional concealment prior transaction defense customs authority reporting

Cited Legislation

AI generated
Customs Act § 79
Customs Act § 79 stk. 2
AI generated

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Full text

Tiltalte for overtrædelse af toldlovens § 79 ved i forbindelse med udrejse via Københavns Lufthavn, at have medtaget 22.000 USD og 23.500 euro uden at have angivet pengene over for told- og skatteforvaltningen