et

aktsiisikauba ebaseaduslik sissetoomine

1

Terminological databases

Riigi Teataja seadustes määratletud terminid (legaaldefinitsioonid)

ID 655785 Last modified 11.03.2025
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  • Aktsiisikauba ebaseaduslik sissetoomine käesoleva seaduse tähenduses on sellise aktsiisikauba toomine liidu tolliterritooriumile, mida ei ole lubatud vabasse ringlusse vastavalt tolliseadustiku artiklile 201 ning mille puhul on tekkinud tolliseadustiku artikli 79 lõike 1 alusel tollivõlg või mille puhul oleks see tekkinud, kui kauba suhtes oleks kohaldatud tollimaksu.
  • defineeritakse selle seaduse ulatuses
  • For the purposes of this Act, illegal import of excise goods is the import of such excise goods into the customs territory of the Union, which are not allowed for free circulation in accordance with Article 201 of the Customs Code, and for which a customs debt has arisen on the basis of subsection 1 of Article 79 of the Customs Code, or for which it would have arisen in case the goods had been subject to a customs duty.
  • defined within the scope of this Act
illegal import of excise goods

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