KKO 3095/2003
Generato dall'IA
Supreme Court dismissed appeal regarding customs duty on alcohol-containing substance transport label compliance.
Sintesi Legislator
Generato dall'IAThe Supreme Court dismissed the appellant's appeal concerning the customs duty on a substance containing alcohol. The appellant argued that the transport label failed to meet specific identification requirements for alcohol-containing substances. The court held that the label complied with the relevant customs regulations and the duty was correctly assessed.
Regesto Legislator
Generato dall'IACustoms Act 1995, Chapter 10, Section 1; Customs Act 1995, Chapter 10, Section 2: The customs duty on goods containing alcohol is established when the goods are transported without a valid transport label identifying the alcohol content, and the duty remains due even if the label is subsequently corrected.
Parole chiave
Generato dall'IA
customs duty assessment
alcohol content identification
transport label compliance
customs regulations
duty liability
Disposizioni normative citate
Generato dall'IACustoms Act 1995, Chapter 10, Section 1
Customs Act 1995, Chapter 10, Section 2
Testo completo
Kysymys alkoholipitoisen aineen salakuljetuksen tunnusmerkistön täyttymisestä.