Law and regulation
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| Laws | Pages | Size |
|---|---|---|
| The Customs Law, No. 88/2005, entered into force on the 1st of January 2006. | ||
| This publication contains translation of the text of the Customs Law in force on the 1st of april 2019, as amended by Law No. 80/2006, Law No. 108/2006, Law No. 146/2006, Law No. 16/2007, Law No. 170/2007, Law No. 34/2008, Law nr. 88/2008, Law No. 130/2008, Law No. 147/2008, Law No. 167/2008, Law No. 17/2009, Law No. 27/2009, Law No. 98/2009, Law No. 136/2009, Law No. 14/2010, Law No. 78/2010, Law No. 162/2010, Law No. 165/2010, Law No. 22/2011, Law No. 46/2011, Law No. 81/2011, Law No. 121/2011, Law No. 126/2011, Law No. 127/2011, Law No. 18/2012, Law No. 42/2012, Law No. 146/2012, Law No. 156/2012, Law No. 160/2012, Law No. 16/2013, Law No. 21/2013,Law No. 22/2013, Law No. 141/2013, Law No. 5/2014, Law No. 123/2014 and Law No. 125/2014, 33/2015, 46/2015, 124/2015, 125/2015, 33/2016, 54/2016, 102/2016, 112/2016, 40/2017, 59/2017, 96/2017, 76/2018, 77/2018, 93/2018, 141/2018, 142/2018 and 9/2019 with the exception of Annex I–V[1]. The Customs Tariff, Annex I, can be found here [1] Texts of Annexes II to V are not available in English but for the Icelandic text of Annex II see: Official Journal section A 1995, p. 305, cf. law No. 81/1998, Article 21; Annex III see: Official Journal section A 1995, p. 581; Annex IV see: Official Journal section A 1995, p. 609, cf. law No. 86/2001, Article 2 (Official Journal section A, p. 170); and Annex V see: Official Journal section A 2012, law No. 160/2012, Article 8. |
80 | 853 KB |
| Older versions of the Customs Law |
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| Law No. 29/1993, on commodity tax on vehicles, fuel, et al., as amended with laws Nos. 122/1993, 41/1995, 48/1996, 47/1997, 140/1997, 83/1998, 151/1998, 159/1998, 86/1999, 8/2000, 38/2000, 104/2000, 56/2001, 22/2002, 19/2003, 119/2003, 29/2004, 87/2004 and 72/2005. | 10 | 89 KB |
| The Accounting Act, No. 145/1994 | ||
| The Value Added Tax Act, No. 50/1988 with subsequent amendments |
32 | 156 KB |
| More laws (website of the Ministry of Finance) |
| Regulations | Pages | Size |
|---|---|---|
| Regulation No 1072 of 2019 on disclosure of passenger and crew information | 5 pages | 329 KB |
| Regulation No 630 of 2008 on preferential customs treatment of various types | 13 pages | 156 KB |
| Regulation No 1100 of 2006 on the custody and customs clearance of goods, as amended by Regulations Nos. 172/2008 and 823/2009 | 18 pages | 193 KB |