Law and regulation

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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
   
     
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 630 of 2008 13 pages 156 KB
Regulation No 1100 of 2006 18 pages 193 KB

 

Alþingi, the Icelandic Parliament

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