![]() October 1992, articles 38 to 41 and article 202 and 215. If goods are imported into EU in a non-fulfilment way we have the duty to collect customs debt according to Council Regulation (EEC) No 2913 of 12. Your company is responsible for paying duty and VAT unless it is proved that the goods in question has been customs cleared according to § 31 in the Danish law "Bekendtgørelse om toldbehandling BEK no. If the goods are accompanied by a transit declaration the carrier is legally bound to fill in a transit advice note to the customs authorities at the external border of EU according to Commission Regulation (EEC) No 2454/93 of 2. October 1992, with later changes, and according to the Danish Customs law § 18 and § 79, the first subparagraph, no 3 and 4. After this he went back to the customs with a reference number.Īccording to the customs, he did not return and drove without providing any customs papers for the customs.Īs we have not yet received any documentation from your company telling us that the above-mentioned goods have been customs cleared in EU we now collect the following amount calculated on the basis of statistical information.Īs the responsible carrier it is an obligation of your company to apply to the customs office at the external border of the EU when you arrive from a third country (Norway) into the customs territory of the Community according to Council Regulation (EEC) No 2913/92 of 12. According to your driver he went to the customs. April 2014 we asked for documentation for what happened to the above-mentioned goods not later than 22. He was told to go to to get an import declaration or a transit declaration, but he drove without providing any customs papers to the customs at the external border of EU.Īccording to the manifest of the ferry the consignment was 20.365 kilos of fresh salmon. The driver named did apply to the customs office at the external border and deliver a "Zollerklärung für Lastkraftwagen" to the customs telling that he brought 20.365 kilos of fish into EU. ![]() One of your company's lorry (or your company was the responsible carrier according to information given to us from the shipping company A/S) with the registration number arrived 10th January 2014 to in Denmark from in Norway with the ferry "". I den tilhørende sagsfremstilling har SKAT anført: 174.626,00 DKK.įor further reasons we refer to the enclosed final statement of claim. April 2014 we ask your company to send us the opinion of your company concerning the drafted statement of claim.Īs the time limit now has expired and we have not received the abovementioned documentation, Customs Clearance,, collect form your company duty and VAT, according to article 38 to 41, 202 and 215 in the Council Regulation (EEC) No 2913 of 12. free circulation/free consumption in EU or exportation, and in a letter dated 8. February 2014 a time limit of 14 days to prove that the goods - which arrived to with the ferry "" from in Norway - was followed by a transit declaration or declared under a customs procedure e.g. i alt 188.322 kr., af den indførte mængde laks på 20.365 kg hos klageren.Ĭustoms Clearance,, gave you in a letter dated 12. SKAT har truffet afgørelse om at opkræve told på 13.696 kr. ![]() Chaufføren forlod stedet uden at gøre yderligere. Chaufføren blev bedt om at kontakte sit firma eller speditør for at få et referencenummer. Ekspeditionen fandt ikke noget registrering på bilnummeret. januar 2014 fremgår, at chaufføren ved ankomsten til henvendte sig til personalet i toldekspeditionen. Lastbilens fragt bestod ifølge færgens manifest sammenholdt med lasteliste for lastbilen af 20.365 kg laks.Īf SKATs toldrapport af 13. januar 2014 med færgen ”” fra i Norge til i Danmark.ĭet hollandske firma (herefter benævnt klageren) var ejer af lastbilen. Lastbilen med det hollandske registreringsnummer ankom den 10. Landsskatteretten stadfæster SKATs afgørelse. ![]() i alt 188.322 kr., af 20.365 kg laks, der blev indført fra Norge til Danmark uden at blive frembudt for toldmyndighederne.
0 Comments
Leave a Reply. |
AuthorWrite something about yourself. No need to be fancy, just an overview. ArchivesCategories |